<SEC-DOCUMENT>0001292814-20-001301.txt : 20200414
<SEC-HEADER>0001292814-20-001301.hdr.sgml : 20200414
<ACCEPTANCE-DATETIME>20200414153914
ACCESSION NUMBER:		0001292814-20-001301
CONFORMED SUBMISSION TYPE:	20-F/A
PUBLIC DOCUMENT COUNT:		211
CONFORMED PERIOD OF REPORT:	20191231
FILED AS OF DATE:		20200414
DATE AS OF CHANGE:		20200414

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATIONAL STEEL CO
		CENTRAL INDEX KEY:			0001049659
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		20-F/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14732
		FILM NUMBER:		20791252

	BUSINESS ADDRESS:	
		STREET 1:		RUA LAURO MULLER
		STREET 2:		116 36 ANDAR
		CITY:			RIO DE JANEIRO RJ BR
		STATE:			D5
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>20-F/A
<SEQUENCE>1
<FILENAME>sidform20f_2019a.htm
<DESCRIPTION>SIDFORM20F_2019A
<TEXT>

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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 6pt" align=center><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">As filed with the Securities and Exchange Commission on April 14, 2020.</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 6pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">UNITED STATES</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 6pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">SECURITIES AND EXCHANGE COMMISSION</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Washington, D.C. 20549</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">________________________________________________</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">FORM&nbsp;20-F/A</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">(Amendment No. 1)</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 16pt" face="Times New Roman"></FONT></B>&nbsp;</P>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face=wingdings>&#168;</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0.05in; PADDING-RIGHT: 0.05in" vAlign=bottom width="98%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">REGISTRATION STATEMENT&nbsp;PURSUANT TO SECTION&nbsp;12(b) OR (g)&nbsp;OF THE SECURITIES<BR>EXCHANGE ACT OF&nbsp;1934</FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">OR</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face=wingdings>x</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0.05in; PADDING-RIGHT: 0.05in" vAlign=bottom width="98%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">ANNUAL REPORT PURSUANT TO SECTION&nbsp;13 OR&nbsp;15(d) OF<BR>THE SECURITIES EXCHANGE ACT OF&nbsp;1934<BR>For the fiscal year ended December&nbsp;31, 2019</FONT></P></TD></TR>

<TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0.05in; PADDING-RIGHT: 0.05in" vAlign=bottom width="98%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">OR</FONT></P></TD></TR>

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   <TD style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0.05in; PADDING-RIGHT: 0.05in" vAlign=top width="2%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face=wingdings>&#168;</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0.05in; PADDING-RIGHT: 0.05in" vAlign=bottom width="98%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">TRANSITION REPORT PURSUANT TO SECTION&nbsp;13 OR&nbsp;15(d) OF<BR>THE SECURITIES EXCHANGE ACT OF&nbsp;1934</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman"></FONT>&nbsp;</P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0.05in; PADDING-RIGHT: 0.05in" vAlign=bottom width="98%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">OR</FONT></P></TD></TR>

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   <TD style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0.05in; PADDING-RIGHT: 0.05in" vAlign=top width="2%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face=wingdings>&#168;</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0.05in; PADDING-RIGHT: 0.05in" vAlign=bottom width="98%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">SHELL COMPANY REPORT PURSUANT TO SECTION&nbsp;13 OR&nbsp;15(d) OF THE SECURITIES<BR>EXCHANGE ACT OF&nbsp;1934</FONT></P></TD></TR></TABLE></DIV>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Commission File Number&nbsp;1-14732</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 8pt" align=center><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">________________________________________________</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 8pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">COMPANHIA SIDER&#218;RGICA NACIONAL</FONT></B><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman"><BR></FONT></B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">(Exact Name of Registrant as Specified in its Charter)</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">NATIONAL STEEL COMPANY</FONT></B><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman"><BR></FONT></B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">(Translation of Registrant&#8217;s name into English)</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">THE FEDERATIVE REPUBLIC OF BRAZIL</FONT></B><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman"><BR></FONT></B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">(Jurisdiction of incorporation or organization)</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=PT-BR style="FONT-SIZE: 12pt" face="Times New Roman">________________________________________________</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=PT-BR style="FONT-SIZE: 10pt" face="Times New Roman">Marcelo Cunha Ribeiro, Chief Financial and Investor Relations Officer<BR>Phone: +55 11 3049-7454 Fax: +55 11 3049-7212</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=PT-BR style="FONT-SIZE: 10pt" face="Times New Roman">marcelo.ribeiro@csn.com.br<BR>Av. Brigadeiro Faria Lima, 3400 &#8211; 20<SUP>th</SUP> floor<BR>04538-132, S&#227;o Paulo-SP, Brazil</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">(Address of principal executive offices)</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 8pt" align=center><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">________________________________________________</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 12pt" align=center><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Securities registered or to be registered pursuant to Section&nbsp;12(b) of the Act.</FONT></P>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 3pt" align=center><B><U><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Title of each class</FONT></U></B></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in" vAlign=top width="15%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 3pt" align=center><B><U><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Trading symbol</FONT></U></B></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" vAlign=top width="39%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 3pt" align=center><B><U><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Name of each exchange on which registered</FONT></U></B></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt 22.5pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Common Shares without Par Value</FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">*</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt 48.6pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">New York Stock Exchange</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt 22.5pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">American Depositary Shares (as evidenced by American Depositary Receipts), each representing one share of Common Stock</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in" vAlign=top width="15%">

   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">SID</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt 48.6pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">New York Stock Exchange</FONT></P></TD></TR></TABLE></DIV>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">____________________</FONT></P>

<P style="MARGIN: 0in 0in 4pt 0.25in; TEXT-INDENT: -9.35pt"><FONT lang=EN-US style="FONT-SIZE: 8pt" face="Times New Roman">* Not for trading purposes, but only in connection with the registration of American Depositary Shares pursuant to the requirements of the Securities and Exchange Commission.</FONT></P></DIV>

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<P style="MARGIN: 0in 0in 4pt 0.25in; TEXT-INDENT: -9.35pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 4pt 0.25in; TEXT-INDENT: -9.35pt" align=center><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Securities registered or to be registered pursuant to Section&nbsp;12(g) of the Act:</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 4pt" align=center><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">None</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 4pt" align=center><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Securities for which there is a reporting obligation pursuant to Section&nbsp;15(d) of the Act:</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 4pt" align=center><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">None</FONT></P>

<P style="MARGIN: 0in 0in 6pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Indicate the number of outstanding shares of each of the issuer&#8217;s classes of capital or common stock as of December 31, 2019:</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 6pt" align=center><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">1,387,524,047 Common Shares without Par Value</FONT></P>

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<P style="MARGIN: 0in 0in 6pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule&nbsp;405 of the Securities Act.</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 6pt" align=center><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">&#61472; Yes </FONT><FONT face=Wingdings>&#254;</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">No</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934.</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">&#61472; Yes </FONT><FONT face=Wingdings>&#254;</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman"> No</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 6pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12&nbsp;months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90&nbsp;days.</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT face=Wingdings>&#254;</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Yes &#61472; No</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 9pt 5pt 0in; TEXT-INDENT: 0.9pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (&#167;232.405 of this chapter) during the preceding 12&nbsp;months (or for such shorter period that the registrant was required to submit and post such files).</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT face=Wingdings>&#254;</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Yes &#61472; No</FONT></P>

<P style="MARGIN: 0.25pt 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 5.5pt; LINE-HEIGHT: 5.5pt" face="Times New Roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or an emerging growth company. See definition of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</FONT></P>

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   <TD style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" vAlign=top width="25%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Large accelerated filer&nbsp; </FONT><FONT face=Wingdings>&#254;</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" vAlign=top width="22%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Accelerated filer&nbsp; &#61472;</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" vAlign=top width="25%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Non-accelerated filer&nbsp; &#61472;</FONT></P></TD>

   <TD style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" vAlign=top width="28%">

   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Emerging growth company&nbsp; &#61472;</FONT></P></TD></TR></TABLE></DIV>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0.5pt 31.5pt 0pt 32pt"><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">If</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.4pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">an</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.4pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">em</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.05pt; LINE-HEIGHT: 104%" face="Times New Roman">e</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.2pt; LINE-HEIGHT: 104%" face="Times New Roman">r</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">ging</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.4pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">growth</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.45pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">company</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.4pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">that</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.4pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">prepares</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.4pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">its</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.45pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">financi</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.05pt; LINE-HEIGHT: 104%" face="Times New Roman">a</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">l</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.4pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">statements</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.4pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">in</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.4pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">accordance</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.45pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">with</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.4pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">U.S.</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.4pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">GAA</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -1.1pt; LINE-HEIGHT: 104%" face="Times New Roman">P</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">,</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.4pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">indicate</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.45pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">by</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: 0.4pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">check mark</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.2pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">if</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.2pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">the</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.2pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">registrant</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.15pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">has</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.2pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">elected</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.2pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">not</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.15pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">to</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.2pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">use</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.2pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">the</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.15pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">extended</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.2pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">transiti</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.05pt; LINE-HEIGHT: 104%" face="Times New Roman">o</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">n</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.2pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">period</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.2pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">for</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.15pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">complying</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.2pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">with</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.2pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">any</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.15pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">new</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.2pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">or</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.2pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">revised</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.15pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">financial accounting standards&#8224; provided pursuant to Section 13(a) of the Exchange</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.6pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">Act.</FONT></P>

<P style="MARGIN: 0in 31.5pt 0pt 0in"><FONT lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 12pt" face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 31.5pt 0pt 32pt"><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">&#8224;</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -1.05pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">The</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.85pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">term</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.85pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">&#8220;new</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.85pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">or</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.8pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">revised</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.85pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">financial</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.85pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">accounting</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.85pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">standard&#8221;</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.8pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">refers</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.85pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">to</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.85pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">any</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.85pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">update</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.85pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">issued</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.8pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">by</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.85pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">the</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.85pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">Financial</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -1.4pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">Accounting</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.8pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">Standards Board</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.15pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">to</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">its</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.7pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">Accounting</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">Standards</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.15pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">Codification</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">after</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.7pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">April</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">5,</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LETTER-SPACING: -0.1pt; LINE-HEIGHT: 104%" face="Times New Roman"> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman">2012.</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 6pt 0pt 32pt"><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 104%" face="Times New Roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 6pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:</FONT></P>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 6pt" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">U.S. GAAP &#61489;</FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 6pt" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">International Financial Reporting Standards as issued by the International Accounting Standards Board </FONT><FONT face=Wingdings>&#254;</FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 6pt" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Other &#61489;</FONT></P></TD></TR></TABLE></DIV></DIV>

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<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">If &#8220;Other&#8221; has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow:</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Item 17 &#61489; Item 18 &#61489; </FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: normal" face="times new roman">&#61489; Yes <FONT face=Wingdings>&#254;</FONT> </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: normal" face="times new roman">No</FONT></P></DIV>

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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Explanatory Note</FONT></B></P>

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<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">This Amendment No. 1 to the Annual Report on Form 20-F for the year ended December 31, 2019 of Companhia Sider&#250;rgica Nacional (the &#8220;Company&#8221;), filed with the Securities and Exchange Commission on April 2, 2020 (the &#8220;Annual Report&#8221;), is being filed for the following reasons:</FONT></P>

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<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">1. To file Exhibit 101, which presents financial information of the Company in eXtensible Business Reporting Language (&#8220;XBRL&#8221;). Item 19 of the Annual Report is amended to include the following exhibits:</FONT></P>

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   <P style="PAGE-BREAK-AFTER: avoid; MARGIN: 0in 0in 0pt"><B><U><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Exhibit Number</FONT></U></B></P>

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   <P style="MARGIN: 0in 0in 0pt"><B><U><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Description</FONT></U></B></P>

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   <P style="MARGIN: 0in 0in 0pt 12pt; TEXT-INDENT: -12pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">101.INS</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">XBRL Instance Document.</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt 12pt; TEXT-INDENT: -12pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">101.SCH</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">XBRL Taxonomy Extension Schema.</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt 12pt; TEXT-INDENT: -12pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">101.CAL</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">XBRL Taxonomy Extension Scheme Calculation Linkbase.</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt 12pt; TEXT-INDENT: -12pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">101.DEF</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">XBRL Taxonomy Extension Scheme Definition Linkbase.</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt 12pt; TEXT-INDENT: -12pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">101.LAB</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">XBRL Taxonomy Extension Scheme Label Linkbase.</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt 12pt; TEXT-INDENT: -12pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">101.PRE</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">XBRL Taxonomy Extension Scheme Presentation Linkbase.</FONT></P></TD></TR></TABLE></DIV>

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<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">2. To amend Exhibit 2.4 &#8220;Description of the registrant&#8217;s securities registered under Section 12 of the Exchange Act.&#8221;, which was filed as Exhibit 24. Item 19 is amended to replace Exhibit 24 to the Exhibit 2.4 attached herein</FONT></P>

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<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">This Amendment No. 1 comprises a cover page, this explanatory note, the exhibits referred to above, the signature page and the required certifications of the chief executive officer and chief financial officer of the Company.</FONT></P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman"></FONT>&nbsp;</P>

<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Except as described above, this Amendment No. 1 does not amend any other information set forth in the Annual Report, and the Company has not updated disclosures included therein to reflect any events that occurred subsequent to April 2, 2020.</FONT></P>

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<P style="BACKGROUND: white; PAGE-BREAK-AFTER: avoid; TEXT-ALIGN: justify; MARGIN: 10pt 0in 6pt"><A name="_Toc512334065"></A><A name="_Toc511910932"></A><A name="_Toc511910716"></A><A name="_Toc511910499"></A></P></DIV>

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<P style="BACKGROUND: white; PAGE-BREAK-AFTER: avoid; TEXT-ALIGN: justify; MARGIN: 10pt 0in 6pt"><B><FONT lang=EN-US style="FONT-SIZE: 10pt; BACKGROUND: white" color=black face="Times New Roman">Item 19</FONT></B><B><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. Exhibits</FONT></B></P>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><B><U><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Exhibit</FONT></U></B><U><FONT style="FONT-SIZE: 10pt" face="Times New Roman"> </FONT></U><B><U><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Number</FONT></U></B></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><B><U><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Description</FONT></U></B><U><FONT style="FONT-SIZE: 10pt" face="Times New Roman"> </FONT></U></P>

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   <A href="exhibit02_4.htm">2.4</A></FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 9pt; TEXT-DECORATION: none" color=#000000 face="Times New Roman">+</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt; TEXT-DECORATION: none" color=#000000 face="Times New Roman">
   <A href="exhibit02_4.htm">Description of the registrant&#8217;s securities registered under Section 12 of the Exchange Act.</A></FONT></P></TD></TR>

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   <A href="exhibit12_1.htm">12.1</A></FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 9pt; TEXT-DECORATION: none" color=#000000 face="Times New Roman">+</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt; TEXT-DECORATION: none" color=#000000 face="Times New Roman">
   <A href="exhibit12_1.htm">Section 302 Certification of Chief Executive Officer.</A> </FONT></P></TD></TR>

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   <A href="exhibit12_2.htm">12.2</A></FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt; TEXT-DECORATION: none" color=#000000 face="Times New Roman">
   <A href="exhibit12_2.htm">Section 302 Certification of Chief Financial Officer.</A> </FONT></P></TD></TR>

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   <A href="exhibit13_1.htm">13.1</A></FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt; TEXT-DECORATION: none" color=#000000 face="Times New Roman">
   <A href="exhibit13_1.htm">Section 906 Certification of Chief Executive Officer.</A> </FONT></P></TD></TR>

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   <A href="exhibit13_2.htm">13.2</A></FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 9pt; TEXT-DECORATION: none" color=#000000 face="Times New Roman">+</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt; TEXT-DECORATION: none" color=#000000 face="Times New Roman">
   <A href="exhibit13_2.htm">Section 906 Certification of Chief Financial Officer.</A></FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 9pt" face="Times New Roman">101.INS</FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 10pt" align=center><FONT style="FONT-SIZE: 9pt" face="Times New Roman">+</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" face="Times New Roman">XBRL Instance Document.</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 9pt" face="Times New Roman">101.SCH</FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 10pt" align=center><FONT style="FONT-SIZE: 9pt" face="Times New Roman">+</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" face="Times New Roman">XBRL Taxonomy Extension Schema.</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 9pt" face="Times New Roman">101.CAL</FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 10pt" align=center><FONT style="FONT-SIZE: 9pt" face="Times New Roman">+</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" face="Times New Roman">XBRL Taxonomy Extension Scheme Calculation Linkbase.</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 9pt" face="Times New Roman">101.DEF</FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 10pt" align=center><FONT style="FONT-SIZE: 9pt" face="Times New Roman">+</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" face="Times New Roman">XBRL Taxonomy Extension Scheme Definition Linkbase.</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 9pt" face="Times New Roman">101.LAB</FONT></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0in 0in 10pt" align=center><FONT style="FONT-SIZE: 9pt" face="Times New Roman">+</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" face="Times New Roman">XBRL Taxonomy Extension Scheme Label Linkbase.</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt" align=center><FONT style="FONT-SIZE: 9pt" face="Times New Roman">101.PRE</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" face="Times New Roman">XBRL Taxonomy Extension Scheme Presentation Linkbase.</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 9pt" face="Times New Roman">+ Filed herewith.</FONT></P></TD></TR></TABLE></DIV>

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<P style="TEXT-ALIGN: center; MARGIN: 10pt 0in 6pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">SIGNATURES</FONT></B></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 6pt; TEXT-INDENT: 0.5in"><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 115%" face="Times New Roman">The registrant hereby certifies that it meets all the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this annual report on its behalf.</FONT></P>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">April 14, 2020</FONT></P></TD>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Companhia Sider&#250;rgica Nacional </FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">By: </FONT></P>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Benjamin Steinbruch</FONT></P></TD></TR>

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   <P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Chief Executive Officer </FONT></P></TD></TR>

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<P style="TEXT-ALIGN: right; MARGIN: 5pt 0in" align=right><B><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">Exhibit 2.4</FONT></U></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">DESCRIPTION OF SECURITIES REGISTERED</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">UNDER SECTION 12 OF THE U.S. SECURITIES EXCHANGE ACT OF 1934, AS AMENDED</FONT></B></P>

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<P style="TEXT-ALIGN: justify; MARGIN: 0cm 0cm 10pt; TEXT-INDENT: 18pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">As of December 31, 2019, the registrant had the following series of securities registered pursuant to Section 12 of the U.S. Securities Exchange Act of 1934, as amended:</FONT></P>

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   <P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><B><U><FONT lang=EN-US style="FONT-SIZE: 8pt" face="Times New Roman">Title of each class:</FONT></U></B></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 8pt" face="Times New Roman">Common share, without par value<BR>American Depositary Shares (as evidenced by American Depositary Receipts), each representing one Common Share</FONT></B></P></TD>

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   <P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><B><FONT lang=EN-US style="FONT-SIZE: 8pt" face="Times New Roman">New York Stock Exchange*<BR>New York Stock Exchange</FONT></B></P></TD></TR></TABLE></DIV>

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<P style="TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt"><FONT lang=EN-US style="FONT-SIZE: 8pt" face="Times New Roman">* Not for trading purposes, but only in connection with the trading on the New York Stock Exchange of American Depositary Shares representing those preferred shares.</FONT></P>

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<P style="TEXT-ALIGN: justify; MARGIN: 0cm 0cm 10pt; TEXT-INDENT: 18pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">JPMORGAN CHASE BANK, N.A., as depositary, registers and delivers American depositary shares, also referred to as ADSs. Each ADS represents one common share (or a right to receive two preferred shares) </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt; BACKGROUND: white" color=black face="Times New Roman">of Companhia Sider&#250;rgica Nacional (the "Company"), a corporation organized under the laws of the Federative Republic of Brazil, deposited under the Deposit Agreement dated as of November 1, 1997 as further amended and restated as of November 13, 1997 (as amended from time to time, the "Deposit Agreement") among the Company, the Depositary and all Holders and Beneficial Owners from time to time of American Depositary Receipts issued thereunder ("ADRs")</FONT><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">. </FONT></P>

<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">(1)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Issuance of ADRs</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. The ADRs are issued pursuant to the terms of the Deposit Agreement. Subject to paragraph (4), the Depositary may so issue ADRs for delivery at the Transfer Office (defined in paragraph (3)) only against deposit with the Custodian of: (a) Shares in form satisfactory to the Custodian; (b) rights to receive Shares from the Company or any registrar, transfer agent, clearing agent or other entity recording Share ownership or transactions; or, (c) unless requested in writing by the Company to cease doing so at least two business days in advance of the proposed deposit, other rights to receive Shares (until such Shares are actually deposited pursuant to (a) or (b) above, "Pre-released ADRs"), only if (i) Pre-released ADRs are fully collateralized (marked to market daily) with cash or U.S. government securities held by the Depositary for the benefit of Holders (but such collateral shall not constitute Deposited Securities), (ii) each recipient of Pre-released ADRs represents and agrees in writing with the Depositary that such recipient or its customer (a) beneficially owns such Shares, (b) assigns all beneficial right, title and interest therein to the Depositary for the benefit of the Holders, (c) holds such Shares for the account of the Depositary and (d) will deliver such Shares to the Custodian as soon as practicable and promptly upon demand therefor but in no event more than five days after demand therefor and (iii) all Pre-released ADRs evidence not more than 20% of all ADSs (excluding those evidenced by Pre-released ADRs). The Depositary may retain for its own account any earnings on collateral for Pre-released ADRs and its charges for issuance thereof. At the request, risk and expense of the person depositing Shares, the Depositary may accept deposits for forwarding to the Custodian and may deliver ADRs at a place other than its office. Every person depositing Shares under the Deposit Agreement represents and warrants that such Shares are validly issued and outstanding, fully paid, nonassessable and free of pre-emptive rights, that the person making such deposit is duly authorized so to do and that such Shares (A) are not "restricted securities" as such term is defined in Rule 144 under the Securities Act of 1933 unless at the time of deposit they may be freely transferred in accordance with Rule 144(k) and may otherwise be offered and sold freely in the United States or (B) have been registered under the Securities Act of 1933. Such representations and warranties shall survive the deposit of Shares and issuance of ADRs. The Depositary will not knowingly accept for deposit under the Deposit Agreement any Shares required to be registered under the Securities Act of 1933 and not so registered; the Depositary may refuse to accept for such deposit any Shares identified by the Company in order to facilitate the Company's compliance with such Act.</FONT></P>

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<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">(2)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Withdrawal of Deposited Securities</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. Holders of ADRs will be entitled to withdraw the Deposited Securities at any time subject only to (i) temporary delays caused by closing the transfer books of the Depositary or the Company or the deposit of Shares in connection with voting at a shareholders' meeting, or the payment of dividends, (ii) the payment of fees, taxes and similar charges, and (iii) compliance with any laws or governmental regulations relating to the ADRs or the withdrawal of Deposited Securities. Upon surrender of the ADRs at the Depositary's New York office and upon payment of any fees, expenses, taxes or governmental charges as provided in the Deposit Agreement, subject to the terms of the Deposit Agreement and paragraphs (4) and (5) hereof, upon surrender of the ADR in form satisfactory to the Depositary at the Transfer Office, the Holder hereof is entitled to </FONT></P>

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<FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">delivery at the Custodian's office of the Deposited Securities at the time represented by the ADSs evidenced by the ADR. In connection with any surrender of an ADR for withdrawal and the delivery of the Deposited Securities represented by the ADSs evidenced thereby, the Depositary may require proper endorsement in blank of such ADR (or duly executed instruments of transfer thereof in blank) and the Holder's written order (a "Withdrawal Order") directing the Depositary to cause the Deposited Securities represented by the ADSs evidenced by such ADR to be withdrawn and delivered to, or upon the written order of, any person designated in such order. At the request, risk and expense of the Holder hereof, the Depositary may deliver such Deposited Securities at such other place as may have been requested by the Holder, subject to applicable laws in Brazil. Delivery of Deposited Securities may be made by the delivery of certificates (which, if required by law shall be properly endorsed or accompanied by properly executed instruments of transfer or, if such certificates may be registered, registered in the name of such Holder or as ordered by such Holder in any Withdrawal Order) or by such other means as the Depositary may deem practicable.</FONT></P>

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<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">(3)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Transfers of ADRs</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. The Depositary or its agent will keep, at a designated transfer office in the Borough of Manhattan, The City of New York (the "Transfer Office"), (a) a register (the "ADR Register") for the registration, registration of transfer, combination and split-up of ADRs, which at all reasonable times will be open for inspection by Holders and the Company for the purpose of communicating with Holders in the interest of the business of the Company or a matter relating to the Deposit Agreement and (b) facilities for the delivery and receipt of ADRs. Title to the ADR (and to the Deposited Securities represented by the ADSs), when properly endorsed or accompanied by proper instruments of transfer, is transferable by delivery with the same effect as in the case of negotiable instruments under the laws of the State of New York;&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">provided</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">&nbsp;that the Depositary, notwithstanding any notice to the contrary, may treat the person in whose name the ADR is registered on the ADR Register as the absolute owner hereof for all purposes. Subject to paragraphs (4) and (5), the ADR is transferable on the ADR Register and may be split into other ADRs or combined with other ADRs into one ADR, evidencing the same number of ADSs evidenced by the ADR, by the Holder hereof or by duly authorized attorney upon surrender of the ADR at the Transfer Office properly endorsed or accompanied by proper instruments of transfer and duly stamped as may be required by applicable law;&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">provided</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">&nbsp;that the Depositary may close the ADR Register at any time or from time to time when deemed expedient by it or requested by the Company.</FONT></P>

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<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">(4)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Certain Limitations</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. Prior to the issue, registration, registration of transfer, split-up or combination of any ADR, the delivery of any distribution in respect thereof, or, subject to the first sentence of paragraph (2), the withdrawal of any Deposited Securities, and from time to time in the case of clause (b)(ii) of this paragraph (4), the Company, the Depositary or the Custodian may require: (a) payment with respect thereto of (i) any stock transfer or other tax or other governmental charge, (ii) any stock transfer or registration fees in effect for the registration of transfers of Shares or other Deposited Securities upon any applicable register and (iii) any applicable charges as provided in paragraph (7) of the ADR; (b) the production of proof satisfactory to it of (i) the identity and genuineness of any signature and (ii) such other information, including without limitation, information as to citizenship, residence, exchange control approval, beneficial ownership of any securities, compliance with applicable law, regulations, provisions of or governing Deposited Securities and terms of the Deposit Agreement and the ADR, as it may deem necessary or proper; and (c) compliance with such regulations as the Depositary may establish consistent with the Deposit Agreement and any regulations which the Depositary is informed of in writing by the Company which are deemed desirable by the Depositary, the Company or the Custodian to facilitate compliance with any applicable rules or regulations of the Banco Central do Brasil or Comiss&#227;o de Valores Mobili&#225;rios. The issuance of ADRs, the acceptance of deposits of Shares, the registration, registration of transfer, split-up or combination of ADRs or, subject to the first sentence of paragraph (2), the withdrawal of Deposited Securities may be suspended, generally or in particular instances, when the ADR Register or any register for Deposited Securities is closed or when any such action is deemed advisable by the Depositary or the Company.</FONT></P>

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<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">(5)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Taxes; Withholding</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. If any tax or other governmental charge shall become payable by or on behalf of the Custodian or the Depositary with respect to the ADR, any Deposited Securities represented by the ADSs or any distribution thereon, such tax or other governmental charge shall be paid by the Holder hereof to the Depositary. The Depositary may refuse to effect any registration, registration of transfer, split-up or combination hereof or, subject to the first sentence of paragraph (2), any withdrawal of such Deposited Securities until such payment is made. The Depositary may also deduct from any distributions on or in respect of Deposited Securities, or may sell by public or private sale for the account of the Holder hereof any part or all of such Deposited Securities (after attempting by reasonable means to notify the Holder hereof prior to such sale), and may apply such deduction or the proceeds of any </FONT></P>

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<FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">such sale in payment of such tax or other governmental charge, the Holder hereof remaining liable for any deficiency, and, if appropriate, shall reduce the number of ADSs to reflect any such sales of Shares and shall distribute the net proceeds of any such sale or the balance of any such property after deduction of such tax or other governmental charge to the Holder hereof. In connection with any distribution to Holders, the Company will remit to the appropriate governmental authority or agency all amounts (if any) required to be withheld and owing to such authority or agency by the Company; and the Depositary and the Custodian will remit to the appropriate governmental authority or agency all amounts (if any) required to be withheld and owing to such authority or agency by the Depositary or the Custodian. If the Depositary determines that any distribution in property other than cash (including Shares or rights) on Deposited Securities is subject to any tax that the Depositary or the Custodian is obligated to withhold, the Depositary may dispose of all or a portion of such property in such amounts and in such manner as the Depositary deems necessary and practicable to pay such taxes, by public or private sale, and the Depositary shall distribute the net proceeds of any such sale or the balance of any such property after deduction of such taxes to the Holders entitled thereto.</FONT></P>

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<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">(6)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Disclosure of Interests</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. To the extent that the provisions of or governing any Deposited Securities may require disclosure of or impose limits on beneficial or other ownership of Deposited Securities, other Shares and other securities and may provide for blocking transfer, voting or other rights to enforce such disclosure or limits, Holders and all persons holding ADRs agree to comply with all such disclosure requirements and ownership limitations and to cooperate with the Depositary in the Depositary's compliance with any Company instructions in respect thereof, and the Depositary will use reasonable efforts to comply with such Company instructions.</FONT></P>

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<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">(7)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Charges of Depositary</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. The Depositary may charge each person to whom ADRs are issued against deposits of Shares, including deposits in respect of Share Distributions, Rights and Other Distributions (as such terms are defined in paragraph (10)), and each person surrendering ADRs for withdrawal of Deposited Securities, U.S.$5.00 for each 100 ADSs (or portion thereof) evidenced by the ADRs delivered or surrendered. The Depositary may sell (by public or private sale) sufficient securities and property received in respect of Share Distributions, Rights and Other Distributions prior to such deposit to pay such charge. The Company will pay all other charges and expenses of the Depositary and any agent of the Depositary (except the Custodian) pursuant to agreements from time to time between the Company and the Depositary, except (i) stock transfer or other taxes and other governmental charges (which are payable by Holders or persons depositing Shares), (ii) cable, telex and facsimile transmission and delivery charges incurred at the request of persons depositing, or Holders delivering Shares, ADRs or Deposited Securities (which are payable by such persons or Holders), (iii) transfer or registration fees for the registration of transfer of Deposited Securities on any applicable register in connection with the deposit or withdrawal of Deposited Securities (which are payable by persons depositing Shares or Holders withdrawing Deposited Securities; there are no such fees in respect of the Shares as of the date of the Deposit Agreement) and (iv) expenses of the Depositary in connection with the conversion of foreign currency into U.S. dollars (which are paid out of such foreign currency). These charges may be changed in the manner indicated in paragraph (16).</FONT></P>

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<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">(8)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Available Information</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. The Deposit Agreement, the provisions of or governing Deposited Securities and any written communications from the Company, which are both received by the Custodian or its nominee as a holder of Deposited Securities and made generally available to the holders of Deposited Securities, are available for inspection by Holders at the offices of the Depositary and the Custodian and at the Transfer Office. At the written request of the Company, the Depositary will mail copies of such communications (or English translations or summaries thereof) to Holders when furnished by the Company. The Company is subject to the periodic reporting requirements of the Securities Exchange Act of 1934 applicable to foreign issuers and accordingly files certain reports with the United States Securities and Exchange Commission (the "Commission"). Such reports and other information may be inspected and copied at public reference facilities maintained by the Commission located at the date hereof at 100 F Street N.E., Washington, D.C. 20549.</FONT></P>

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<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">(9)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Execution</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. The ADR shall not be valid for any purpose unless executed by the Depositary by the manual or facsimile signature of a duly authorized officer of the Depositary. The Depositary's office is located at 1 Chase Manhattan Plaza, Floor 58, New York, NY, 10005-1401.</FONT></P>

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<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt; BACKGROUND: white" color=black face="Times New Roman">(10)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt; BACKGROUND: white" color=black face="Times New Roman">Distributions on Deposited Securities</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt; BACKGROUND: white" color=black face="Times New Roman">. Subject to paragraphs (4) and (5) and any restrictions imposed by Brazilian law, regulation or applicable permit, to the extent practicable, the Depositary will promptly distribute by </FONT></P>

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<FONT lang=EN-US style="FONT-SIZE: 10pt; BACKGROUND: white" color=black face="Times New Roman">mail to each Holder entitled thereto on the record date set by the Depositary therefor at such Holder's address shown on the ADR Register, in proportion to the number of Deposited Securities (on which the following distributions on Deposited Securities are received by the Custodian) represented by ADSs evidenced by such Holder's ADRs: (a)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt; BACKGROUND: white" color=black face="Times New Roman">Cash.</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt; BACKGROUND: white" color=black face="Times New Roman">&nbsp;Any U.S. dollars available to the Depositary resulting from a cash dividend or other cash distribution or the net proceeds of sales of any other distribution or portion thereof authorized in this paragraph (10) ("Cash"), on an averaged or other practicable basis, subject to (i) appropriate adjustments for taxes withheld, (ii) such distribution being impermissible or impracticable with respect to certain Holders, and (iii) deduction of the Depositary's expenses in (1) converting any foreign currency to U.S. dollars by sale or in such other manner as the Depositary may determine to the extent that it determines that such conversion may be made on a reasonable basis, (2) transferring foreign currency or U.S. dollars to the United States by such means as the Depositary may determine to the extent that it determines that such transfer may be made on a reasonable basis, (3) obtaining any approval or license of any governmental authority required for such conversion or transfer, which is obtainable at a reasonable cost and within a reasonable time and (4) making any sale by public or private means in any commercially reasonable manner. If the Company shall have advised the Depositary pursuant to the provisions of the Deposit Agreement that any such conversion, transfer or distribution can be effected only with the approval or license of the Brazilian government or any agency thereof or the Depositary shall become aware of any other governmental approval or license required therefor, the Depositary shall apply for such approval or license, if any, as the Company or its Brazilian counsel may reasonably instruct in writing or as the Depositary may deem desirable including, without limitation, Central Bank registration. (b)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt; BACKGROUND: white" color=black face="Times New Roman">Shares</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt; BACKGROUND: white" color=black face="Times New Roman">. (i) Additional ADRs evidencing whole ADSs representing any Shares available to the Depositary resulting from a dividend or free distribution on Deposited Securities consisting of Shares (a "Share Distribution") and (ii) U.S. dollars available to it resulting from the net proceeds of sales of Shares received in a Share Distribution, which Shares would give rise to fractional ADSs if additional ADRs were issued therefor, as in the case of Cash. (c)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt; BACKGROUND: white" color=black face="Times New Roman">Rights</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt; BACKGROUND: white" color=black face="Times New Roman">. (i) Warrants or other instruments in the good faith discretion of the Depositary representing rights to acquire additional ADRs in respect of any rights to subscribe for additional Shares or rights of any nature available to the Depositary as a result of a distribution on Deposited Securities ("Rights"), to the extent that the Company timely furnishes to the Depositary evidence satisfactory to the Depositary that the Depositary may lawfully distribute the same (the Company has no obligation to so furnish such evidence), or (ii) to the extent the Company does not so furnish such evidence and sales of Rights are practicable, any U.S. dollars available to the Depositary from the net proceeds of sales of Rights as in the case of Cash, or (iii) to the extent the Company does not so furnish such evidence and such sales cannot practicably be accomplished by reason of the non-transferability of the Rights, limited markets therefor, their short duration or otherwise, nothing (and any Rights may lapse). (d)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt; BACKGROUND: white" color=black face="Times New Roman">Other Distributions</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt; BACKGROUND: white" color=black face="Times New Roman">. (i) Securities or property available to the Depositary resulting from any distribution on Deposited Securities other than Cash, Share Distributions and Rights ("Other Distributions"), by any means that the Depositary may deem, after consultation with the Company to the extent practicable, lawful, equitable and practicable, or (ii) to the extent the Depositary deems, after consultation with the Company to the extent practicable, distribution of such securities or property not to be lawful, equitable or practicable, any U.S. dollars available to the Depositary from the net proceeds of sales of Other Distributions as in the case of Cash. Such U.S. dollars available will be distributed by checks drawn on a bank in the United States for whole dollars and cents (any fractional cents being withheld without liability for interest and added to future Cash distributions). Notwithstanding anything herein to the contrary, the Company shall have no obligation to either (i) register any ADSs, Shares, Rights or other securities described in this Paragraph (10) under the Securities Act of 1933 or (ii) take other actions to permit the distribution of such ADSs, Shares, Rights or other securities in accordance with applicable U.S. securities laws.</FONT></P>

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<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">(11)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Record Dates</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. The Depositary may, after consultation with the Company, if practicable, fix a record date (which shall be as near as practicable to any corresponding record date set by the Company with respect to the Shares) for the determination of the Holders who shall be entitled to receive any distribution on or in respect of Deposited Securities, to give instructions for the exercise of any voting rights, to receive any notice or to act in respect of other matters and only such Holders shall be so entitled.</FONT></P>

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<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">(12)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Voting of Deposited Securities</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. As soon as practicable after receipt from the Company of notice of any meeting or solicitation of consents or proxies of holders of Shares or other Deposited Securities, the Depositary, upon the written request of the Company, shall mail to Holders a notice stating (a) such information as is contained in such notice and any solicitation materials, (b) that each Holder on the record date set by the Depositary therefor will be entitled, subject to any applicable provisions of Brazilian law and the Company's&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">estatuto</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">, to instruct the Depositary as to the exercise of the voting rights, if any, pertaining to the Deposited Securities represented by the ADSs evidenced by such Holder's ADRs and (c) the manner in which such instructions may be given. Upon receipt of instructions of a </FONT></P>

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<FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Holder on such record date in the manner and on or before the date established by the Depositary for such purpose, the Depositary shall endeavor insofar as practicable and permitted under the provisions of or governing Deposited Securities to vote or cause to be voted the Deposited Securities represented by the ADSs evidenced by such Holder's ADRs in accordance with such instructions. The Depositary will not itself exercise any voting discretion in respect of any Deposited Security.</FONT></P>

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<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">(13)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Changes Affecting Deposited Securities</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. Subject to paragraphs (4) and (5), the Depositary may, in its discretion, amend the ADR or distribute additional or amended ADRs (with or without calling the ADR for exchange) or cash, securities or property on the record date set by the Depositary therefor to reflect any change in par value, split-up, consolidation, cancellation or other reclassification of Deposited Securities, any Share Distribution or Other Distribution not distributed to Holders or any cash, securities or property available to the Depositary in respect of Deposited Securities from (and the Depositary is authorized to surrender any Deposited Securities to any person and to sell by public or private sale any property received in connection with) any recapitalization, reorganization, merger, consolidation, liquidation, receivership, bankruptcy or sale of all or substantially all the assets of the Company, and to the extent the Depositary does not so amend the ADR or make a distribution to Holders to reflect any of the foregoing, or the net proceeds thereof, whatever cash, securities or property results from any of the foregoing shall constitute Deposited Securities and each ADS evidenced by the ADR shall automatically represent its pro rata interest in the Deposited Securities as then constituted.</FONT></P>

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<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">(14)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Exoneration</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. The Depositary, the Company, their agents and each of them shall: (a) incur no liability (i) if law, rule or regulation of the United States, Brazil or any other country or jurisdiction or of any other governmental or regulatory authority or stock exchange or the Company's&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">estatuto</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">, the provisions of or governing any Deposited Securities, act of God, war or other circumstance beyond its control shall prevent, delay or subject to any civil or criminal penalty any act which the Deposit Agreement or the ADR provides shall be done or performed by it, or (ii) by reason of any exercise or failure to exercise any discretion given it in the Deposit Agreement or the ADR; (b) assume no liability except to perform its obligations (other than those directly related to the handling of Deposited Securities and Cash) to the extent they are specifically set forth in the ADR and the Deposit Agreement without gross negligence or bad faith; (c) assume no liability except to perform its obligations directly related to the handling of Deposited Securities and Cash to the extent they are specifically set forth in the ADR and the Deposit Agreement without negligence or bad faith; (d) except in the case of the Company and its agents (other than the Depositary), be under no obligation to appear in, prosecute or defend any action, suit or other proceeding in respect of any Deposited Securities or the ADR; (e) in the case of the Company and its agents hereunder (other than the Depositary) be under no obligation to appear in, prosecute or defend any action, suit or other proceeding in respect of any Deposited Securities or the ADR, which in its opinion may involve it in expense or liability, unless indemnity satisfactory to it against all expense (including fees and disbursements of counsel) and liability be furnished as often as may be required; or (f) not be liable for any action or inaction by it in reliance upon the advice of or information from legal counsel, accountants, any person presenting Shares for deposit, any Holder, or any other person believed by it in good faith to be competent to give such advice or information. The Depositary, the Company and the respective agents of each of them may rely and shall be protected in acting upon any written notice, request, direction or other document believed by them to be genuine and to have been signed or presented by the proper party or parties. The Depositary and its agents will not be responsible for any failure to carry out any instructions to vote any of the Deposited Securities, for the manner in which any such vote is cast or for the effect of any such vote. The Depositary and its agents may own and deal in any class of securities of the Company and its affiliates and in ADRs. The Company has agreed to indemnify the Depositary and its agents under certain circumstances and the Depositary has agreed to indemnify the Company against losses incurred by the Company under certain circumstances. No disclaimer of liability under the Securities Act of 1933 is intended by any provision hereof.</FONT></P>

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<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">(15)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Resignation and Removal of Depositary; the Custodian</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. The Depositary may resign as Depositary by written notice of its election to do so delivered to the Company, or be removed as Depositary by the Company by written notice of such removal delivered to the Depositary; such resignation or removal shall take effect upon the appointment of and acceptance by a successor depositary. The Depositary may, after consultation with the Company, appoint substitute or additional Custodians and the term "</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Custodian</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">" refers to each Custodian or all Custodians as the context requires.</FONT></P>

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<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">(16)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Amendment</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. Subject to the first sentence of paragraph (2), the ADRs and the Deposit Agreement may be amended by the Company and the Depositary without the consent of the Holders in any respect,&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">provided</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">&nbsp;that any amendment that imposes or increases any fees or charges (other than stock transfer or other taxes and other governmental charges, transfer or registration fees, cable, telex or facsimile transmission costs, delivery costs or other such expenses), or that shall otherwise prejudice any substantial existing right of Holders, shall become effective 30 days after notice of such amendment shall have been given to the Holders. Every Holder of an ADR at the time any amendment to the Deposit Agreement so becomes effective shall be deemed, by continuing to hold such ADR, to consent and agree to such amendment and to be bound by the Deposit Agreement as amended thereby. In no event shall any amendment impair the right of the Holder of any ADR to surrender such ADR and receive the Deposited Securities represented thereby, except in order to comply with mandatory provisions of applicable law.</FONT></P>

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<P style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 36pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">(17)&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">Termination</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">. The Depositary may, and shall at the written direction of the Company, terminate the Deposit Agreement and the ADR by mailing notice of such termination to the Holders at least 30 days prior to the date fixed in such notice for such termination. After the date so fixed for termination, the Depositary and its agents will perform no further acts under the Deposit Agreement and the ADR, except to advise Holders of such termination, receive and hold (or sell) distributions on Deposited Securities and deliver Deposited Securities being withdrawn. As soon as practicable after the expiration of six months from the date so fixed for termination, the Depositary shall sell the Deposited Securities and shall thereafter (as long as it may lawfully do so) hold in a segregated account the net proceeds of such sales, together with any other cash then held by it under the Deposit Agreement, without liability for interest, in trust for the&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">pro</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">&nbsp;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">rata</FONT></U><FONT lang=EN-US style="FONT-SIZE: 10pt" color=black face="Times New Roman">&nbsp;benefit of the Holders of ADRs not theretofore surrendered. After making such sale, the Depositary shall be discharged from all obligations in respect of the Deposit Agreement and the ADR, except to account for such net proceeds and other cash. After the date so fixed for termination, the Company shall be discharged from all obligations under the Deposit Agreement except for its obligations to the Depositary and its agents.</FONT></P>

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<TYPE>EX-12.1
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<FILENAME>exhibit12_1.htm
<DESCRIPTION>EXHIBIT12_1
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<P style="TEXT-ALIGN: right; MARGIN: 5pt 0in" align=right><FONT face="Times New Roman"><B><U><FONT lang=EN-US style="FONT-SIZE: 10pt">Exhibit 12.1</FONT></U></B></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 5pt 0in"><FONT face="Times New Roman"><B><FONT lang=EN-US style="FONT-SIZE: 10pt">Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002</FONT></B></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 12pt 0in 9pt"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">I, Benjamin Steinbruch, certify that:</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; I have reviewed this annual report on Form 20-F of Companhia Sider&#250;rgica Nacional;</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the company as of, and for, the periods presented in this report;</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">4. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The company&#8217;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">(a)&nbsp;&nbsp; designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision to ensure that material information relating to the company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">(b)&nbsp;&nbsp; designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">(c)&nbsp;&nbsp; evaluated the effectiveness of the company&#8217;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">(d)&nbsp;&nbsp; disclosed in this report any change in the company&#8217;s internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the company&#8217;s internal control over financial reporting; and</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">5.&nbsp;&nbsp;&nbsp; The company&#8217;s other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the company&#8217;s auditors and the audit committee of the company&#8217;s board of directors (or persons performing the equivalent function):</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">(a)&nbsp;&nbsp; all material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&#8217;s ability to record, process, summarize and report financial information; and</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">(b)&nbsp;&nbsp; any fraud, whether or not material, that involves management or other employees who have a significant role in the company&#8217;s internal control over financial reporting.</FONT></FONT></P>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">Dated: <FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">April 14</FONT>, 2020</FONT></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"><FONT style="FONT-SIZE: 10pt">&nbsp;</FONT></FONT><FONT face="Times New Roman"><I><FONT style="FONT-SIZE: 10pt">/s/&nbsp;Benjamin Steinbruch</FONT></I></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">Name:</FONT></FONT></P></TD>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt 5pt"><FONT face="Times New Roman"><FONT style="FONT-SIZE: 10pt">Benjamin Steinbruch</FONT></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt 3pt"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">Chief Executive Officer</FONT></FONT></P></TD></TR></TABLE></DIV>

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<TYPE>EX-12.2
<SEQUENCE>4
<FILENAME>exhibit12_2.htm
<DESCRIPTION>EXHIBIT12_2
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<P style="TEXT-ALIGN: right; MARGIN: 0in 0in 8pt" align=right><FONT face="Times New Roman"><B><U><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 107%">Exhibit 12.2</FONT></U></B></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 5pt 0in"><FONT face="Times New Roman"><B><FONT lang=EN-US style="FONT-SIZE: 10pt">Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002</FONT></B></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 12pt 0in 9pt"><FONT face="Times New Roman"><FONT lang=PT-BR style="FONT-SIZE: 10pt">I, Marcelo Cunha Ribeiro, certify that:</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; I have reviewed this annual report on Form 20-F of Companhia Sider&#250;rgica Nacional;</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the company as of, and for, the periods presented in this report;</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">4. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The company&#8217;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">(a)&nbsp;&nbsp; designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision to ensure that material information relating to the company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">(b)&nbsp;&nbsp; designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">(c)&nbsp;&nbsp; evaluated the effectiveness of the company&#8217;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">(d)&nbsp;&nbsp; disclosed in this report any change in the company&#8217;s internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the company&#8217;s internal control over financial reporting; and</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">5.&nbsp;&nbsp;&nbsp; The company&#8217;s other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the company&#8217;s auditors and the audit committee of the company&#8217;s board of directors (or persons performing the equivalent function):</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">(a)&nbsp;&nbsp; all material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&#8217;s ability to record, process, summarize and report financial information; and</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">(b)&nbsp;&nbsp; any fraud, whether or not material, that involves management or other employees who have a significant role in the company&#8217;s internal control over financial reporting.</FONT></FONT></P>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">Dated: <FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">April 14</FONT>, 2020</FONT></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"><FONT style="FONT-SIZE: 10pt">&nbsp;</FONT></FONT><FONT face="Times New Roman"><I><FONT style="FONT-SIZE: 10pt">/s/&nbsp;Marcelo Cunha Ribeiro</FONT></I></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">Name:</FONT></FONT></P></TD>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt 5pt"><FONT face="Times New Roman"><FONT style="FONT-SIZE: 10pt">Marcelo Cunha Ribeiro</FONT></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt 3pt"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">Chief Financial and Investor Relations Officer</FONT></FONT></P></TD></TR></TABLE></DIV>

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<TYPE>EX-13.1
<SEQUENCE>5
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<P style="TEXT-ALIGN: right; MARGIN: 0in 0in 10pt" align=right><FONT face="Times New Roman"><B><U><FONT lang=EN-US style="FONT-SIZE: 10pt; LINE-HEIGHT: 13.8pt">Exhibit 13.1</FONT></U></B></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 5pt 0in"><FONT face="Times New Roman"><B><FONT lang=EN-US style="FONT-SIZE: 10pt">Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</FONT></B></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 5pt 0in; TEXT-INDENT: 0.25in">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 5pt 0in; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of Section 1350, Chapter 63 of Title 18, United States Code), the undersigned officer of Companhia Sider&#250;rgica Nacional (the &#8220;Company&#8221;), does hereby certify, to such officer&#8217;s knowledge, that:</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 5pt 0in; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">The Annual Report on Form 20-F for the fiscal year ended December 31, 2019 of the Company, as filed with the U.S. Securities and Exchange Commission (the &#8220;Report&#8221;), fully complies with the requirements of Section 13(a) or 15(d) of the U.S. Securities Exchange Act of 1934 and the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.</FONT></FONT></P>

<P><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt"></FONT></FONT>&nbsp;</P>

<P><FONT lang=EN-US style="FONT-SIZE: 10pt"></FONT>&nbsp;</P>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">Dated: <FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">April 14</FONT>, 2020</FONT></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"><FONT style="FONT-SIZE: 10pt">&nbsp;</FONT></FONT><FONT face="Times New Roman"><I><FONT style="FONT-SIZE: 10pt">/s/&nbsp;Benjamin Steinbruch</FONT></I></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">Name:</FONT></FONT></P></TD>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt 5pt"><FONT face="Times New Roman"><FONT style="FONT-SIZE: 10pt">Benjamin Steinbruch</FONT></FONT></P></TD></TR>

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<P style="TEXT-ALIGN: right; MARGIN: 0in 0in 8pt" align=right><FONT face="Times New Roman"><B><U><FONT lang=EN-US style="FONT-SIZE: 10pt">Exhibit 13.2</FONT></U></B></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 5pt 0in"><FONT face="Times New Roman"><B><FONT lang=EN-US style="FONT-SIZE: 10pt">Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</FONT></B></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 5pt 0in; TEXT-INDENT: 0.25in">&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of Section 1350, Chapter 63 of Title 18, United States Code), the undersigned officer of Companhia Sider&#250;rgica Nacional (the &#8220;Company&#8221;), does hereby certify, to such officer&#8217;s knowledge, that:</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 9pt; TEXT-INDENT: 0.25in"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">The Annual Report on Form 20-F for the fiscal year ended December 31, 2019 of the Company, as filed with the U.S. Securities and Exchange Commission (the &#8220;Report&#8221;), fully complies with the requirements of Section 13(a) or 15(d) of the U.S. Securities Exchange Act of 1934 and the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.</FONT></FONT></P>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">Dated: <FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">April 14</FONT>, 2020</FONT></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt 5pt"><FONT face="Times New Roman"><FONT style="FONT-SIZE: 10pt">Marcelo Cunha Ribeiro</FONT></FONT></P></TD></TR>

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   <P style="TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt 3pt"><FONT face="Times New Roman"><FONT lang=EN-US style="FONT-SIZE: 10pt">Chief Financial and Investor Relations Officer</FONT></FONT></P></TD></TR></TABLE></DIV>

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    <ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 25.1pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 25.1pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.a)&#13;Basis of preparation and declaration of conformity&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;consolidated financial statements have been prepared and are being presented in accordance with International Financial Reporting&#13;Standards (&amp;#8220;IFRS&amp;#8221;) issued by the International Accounting Standards Board (IASB) and includes all of the relevant&#13;information of the financial statements, and only this information, which correspond to those used by the Company&amp;#8217;s management&#13;in its activities.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates and also&#13;requires management to exercise its judgment in the process of applying the Company&amp;#8217;s accounting policies.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Information&#13;on uncertainties related to assumptions and estimates, which have a significant risk of resulting in a material adjustment to&#13;the accounting balances of assets and liabilities in the year, are included in the following notes:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#8226;&#13;Note 5 - Recognition of the provision for expected losses (impairment) of accounts receivable from customers;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#8226;&#13;Note 14 - Deferred income and social contribution taxes: availability of future taxable income against which deductible temporary&#13;differences and tax losses can be used;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#8226;&#13;Note 10.a - Goodwill impairment test;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#8226;&#13;Note 12 - Derivative financial instruments and hedge accounting (&amp;#8220;Hedge accounting&amp;#8221;).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#8226;&#13;Note 16 - Provision for tax, social security, labor, civil, environmental and judicial deposits: main assumptions about the probability&#13;and magnitude of resource outflows;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#8226;&#13;Note 26 - Retirement benefit;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;financial statements are presented in thousands of Brazilian reais (R$). Depending on the applicable IFRS standard, the measurement&#13;criteria used in preparing the financial statements considers the historical cost, net realizable value, fair value or recoverable&#13;amount. When the IFRS allows us an option between acquisition cost and other measurement criteria, the acquisition cost was the&#13;criteria used.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;consolidated financial statements were approved by the Board of Directors on March 4, 2020.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.b)&#13;Basis of presentation &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;accounting policies have been consistently applied to all consolidated companies. The consolidated financial statements for the&#13;years ended December 31, 2019 and 2018 include the following direct and indirect subsidiaries, joint ventures and joint operations,&#13;as well as the exclusive funds, as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; border-collapse: collapse; margin-left: 3.5pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Equity&#13;    interests (%)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 40%; white-space: nowrap"&gt;&lt;b&gt;Companies&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&lt;b&gt;Number&#13;    of shares held by CSN (in units)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 7%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 33%; white-space: nowrap"&gt;&lt;b&gt;Core&#13;    business&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Direct interest&#13;    in subsidiaries: full consolidation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Islands VII&#13;    Corp.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;20,001,000&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Islands XI Corp.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;50,000&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Islands XII&#13;    Corp.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;1,540&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Steel S.L.U.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;22,042,688&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Equity interests&#13;    and Financial transactions&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;TdBB S.A (*)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Sepetiba Tecon S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;254,015,052&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Port services&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Min&amp;#233;rios Nacional&amp;#160;&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;141,719,295&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Mining and Equity&#13;    interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;Companhia&#13;    Florestal do Brasil&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;42,551,519&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Reforestation&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Estanho de Rond&amp;#244;nia&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;195,454,162&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Tin Mining&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Companhia Metal&amp;#250;rgica&#13;    Prada&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;445,921,292&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Manufacture of packages&#13;    and distribution of steel products&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Gest&amp;#227;o&#13;    de Recursos Financeiros Ltda. &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Management of funds&#13;    and securities portfolio&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Minera&amp;#231;&amp;#227;o&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;158,419,480&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Mining and Equity&#13;    interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Energia S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;43,149&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Sale of electric&#13;    power&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;FTL - Ferrovia Transnordestina&#13;    Log&amp;#237;stica S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;486,592,830&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    92.38&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    91.69&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Railroad logistics&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Nordeste Log&amp;#237;stica&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;99,999&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Port services&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Aceros M&amp;#233;xico&#13;    CSN &lt;sup&gt;(2) &lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    0.08&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Commercial representation, steel sales and related&#13;    activities&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify"&gt;CSN&#13;    Inova Ltd.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify"&gt;Advisory&#13;    and implementation of new development projects&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Equipamentos&#13;    S.A &lt;sup&gt;(3) &lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;999&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Rental of commercial and industrial machinery&#13;    and equipment&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CBSI - Companhia&#13;    Brasileira de Servi&amp;#231;os de Infraestrutura &lt;sup&gt;(4)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;3,752,292&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Provision of services&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Indirect interest&#13;    in subsidiaries: full consolidation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Lusosider Projectos&#13;    Sider&amp;#250;rgicos S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Equity interests&#13;    and product sales&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Lusosider A&amp;#231;os&#13;    Planos, S. A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Steel and Equity&#13;    interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Resources S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions&#13;    and Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;Companhia&#13;    Brasileira de Latas&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Sale of cans and&#13;    packages in general and Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;Companhia&#13;    de Embalagens Met&amp;#225;licas MMSA&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.67&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.67&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Production and sale&#13;    of cans and related activities&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;Companhia&#13;    de Embalagens Met&amp;#225;licas - MTM&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.67&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.67&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Production and sale&#13;    of cans and related activities&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;CSN&#13;    Steel Holdings 1, S.L.U.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions,&#13;    product sales and Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;CSN&#13;    Productos Sider&amp;#250;rgicos S.L.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions,&#13;    product sales and Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;Stalhwerk&#13;    Th&amp;#252;ringen GmbH&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Production and sale&#13;    of long steel and related activities&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;CSN&#13;    Steel Sections UK Limited (*)&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Sale of long steel&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;CSN&#13;    Steel Sections Polska Sp.Z.o.o&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions,&#13;    product sales and Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Asia limited&#13;    &lt;sup&gt;(5) &lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Commercial representation&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Mining Holding,&#13;    S.L &lt;sup&gt;&amp;#160;&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions,&#13;    product sales and Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Mining GmbH&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions,&#13;    product sales and Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Mining Asia&#13;    Limited&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Commercial representation&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Aceros M&amp;#233;xico&#13;    CSN &lt;sup&gt;(2) &lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.92&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Commercial representation, steel sales and related&#13;    activities&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;Lusosider&#13;    Ib&amp;#233;rica S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Steel, commercial and industrial activities&#13;    and equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify"&gt;CSN&#13;    Mining Portugal, Unipessoal Lda.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify"&gt;Commercial&#13;    and representation of products&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify"&gt;Companhia&#13;    Sider&amp;#250;rgica Nacional, LLC&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify"&gt;Import&#13;    and distribution/resale of products&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Direct interest&#13;    in joint operations: proportionate consolidation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;It&amp;#225; Energ&amp;#233;tica&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;253,606,846&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    48.75&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    48.75&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Electric power generation&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Cons&amp;#243;rcio da&#13;    Usina Hidrel&amp;#233;trica de Igarapava&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    17.92&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    17.92&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Electric power consortium&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Direct interest&#13;    in joint ventures: equity method&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;MRS Log&amp;#237;stica&#13;    S.A. &lt;sup&gt;(6)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;63,377,198&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    18.64&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    18.64&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Railroad transportation&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Aceros Del Orinoco&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    31.82&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    31.82&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Dormant company&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CBSI - Companhia&#13;    Brasileira de Servi&amp;#231;os de Infraestrutura&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    50.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Provision of services&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Transnordestina&#13;    Log&amp;#237;stica S.A. &lt;sup&gt;(7)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;24,670,093&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    47.26&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    46.30&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Railroad logistics&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Indirect interest&#13;    in joint ventures: equity method&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;MRS Log&amp;#237;stica&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    16.30&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    16.30&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Railroad transportation&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Direct interest&#13;    in associates: equity method&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Arvedi Metalfer&#13;    do Brasil S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;46,994,971&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    20.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    20.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Metallurgical and Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;They are dormant Companies therefore they do not appear in the note 8.a, where is disclosed business information under the equity&#13;method and fair value through profit or loss and comprehensive income.&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;CSN Gest&amp;#227;o de Recursos Financeiros was liquidated on June 13, 2019;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(2)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On February 1, 2019, the Federal Taxpayers' Registry was canceled and, therefore, the settlement process of Aceros Mexico CSN&#13;was terminated, however, before third parties and for the purposes of commercial law, the settlement was retroactive to September&#13;18, 2018;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(3)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Company incorporated on August 22, 2019.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(4)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On November 29, 2019, a purchase and sale agreement for share was signed, whereby Companhia Sider&amp;#250;rgica Nacional acquired&#13;the entire participation that CKTR Brasil Servi&amp;#231;os Ltda held in CBSI - Companhia Brasileira de Servi&amp;#231;os de Infraestrutura.&#13;As a result, as of the date mentioned, CSN now holds 100% of CBSI's share capital.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(5)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On August 6, 2019 CSN Asia Limited was liquidated;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(6)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On December 31, 2019 and 2018, the Company directly owned 26,611,282 common shares, 2,673,312 preferred shares class A and 34,092,604&#13;preferred shares class B, totaling 36,765,916 preferred shares of MRS Log&amp;#237;stica S.A.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(7)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On May 10, 2019, 501,789 shares of shareholder FINOR, all class B preferred shares, were transferred to shareholder CSN. On December&#13;31,2019, the Company had 24,168,304 ordinary shares, 501,789 preferred shares Class B (as of December 31,2018 had 24,168,304 ordinary&#13;shares and no preferred shares).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: -0.55pt; margin: 0pt 0; font-size: 11pt"&gt;&lt;a name="page_15"&gt;&lt;/a&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Exclusive funds&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -0.55pt; margin: 0pt 0; font-size: 11pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="4" style="text-align: center"&gt;&lt;b&gt;Equity&#13;    interests (%)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 43%"&gt;&lt;b&gt;Exclusive&#13;    funds&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 5%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 5%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 5%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 16%"&gt;&lt;b&gt;Core&#13;    business&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Direct interest: full consolidation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Diplic II - Private credit balanced mutual fund&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Investment fund&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Caixa V&amp;#233;rtice - Private credit balanced&#13;    mutual fund&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;100.00&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;100.00&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Investment fund&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;VR1 - Private credit balanced mutual fund&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Investment fund&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;In&#13;preparing the consolidated financial statements, we have adopted the following consolidation procedures:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Transactions between subsidiaries, associates, joint ventures and joint operations&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&amp;#160; &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Unrealized&#13;gains on transactions with subsidiaries, joint ventures and associates are eliminated to the extent of CSN&amp;#8217;s equity interests&#13;in the related entity by the consolidation process. Unrealized losses are eliminated in the same manner as unrealized gains, although&#13;only to the extent that there are not indications of impairment. The Company eliminates the effect on profit or loss of transactions&#13;carried out with joint ventures and, as a result, reclassifies part of the equity in results of joint ventures to financial expenses,&#13;cost of sales and income tax and social contribution.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;base date to the financial statements of the subsidiaries and joint ventures is the same as of the Company, and their accounting&#13;policies are also in line with the policies adopted by the CSN.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Subsidiaries&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Subsidiaries&#13;are all entities which financial and operating policies can be conducted by the Company and when it is exposed to, or has rights&#13;to, variable returns from its involvement with the entity and has the ability to use its power to affect its returns.&amp;#160; The&#13;existence and effect of potential voting rights that are actually exercisable or convertible are taken into consideration when&#13;assessing whether the Company controls another entity. Subsidiaries are fully consolidated from the date when the control is transferred&#13;to the Company and are deconsolidated from the date when such control ceases.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Joint&#13;ventures and joint operations&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Joint&#13;arrangements are all entities over which the Company has joint control with one or more other parties. The investments in joint&#13;arrangements are classified as joint operations or joint ventures depending on the contractual rights and obligations of each&#13;investor.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Joint&#13;operations are accounted for in the financial statements in order to represent the Company's contractual rights and obligations.&#13;Therefore, the assets, liabilities, revenues and expenses related to its interests in joint operations are accounted for individually&#13;in the financial statements.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Joint&#13;ventures are accounted for under the equity method and are not consolidated.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company eliminates the effect on profit or loss of transactions carried out with joint ventures and, as a result, eliminates part&#13;of the equity in results of joint ventures to financial expenses, cost of sales, net sales and income tax and social contribution.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Associates&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Associates&#13;are all entities over which the Company has significant influence but not control, generally through a shareholding percentage&#13;from 20% up to 50% of the voting rights. Investments in associates are accounted for under the equity method and are initially&#13;recognized at cost.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Transactions and non-controlling interests&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company treats transactions with non-controlling interests as transactions with owners of the Company. For purchases from non-controlling&#13;interests, the difference between any consideration paid and the relevant share acquired of the carrying value of subsidiary net&#13;assets is recorded in shareholders' equity. Gains and losses on disposals to non-controlling interests are also recognized directly&#13;in shareholders' equity.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;When&#13;the Company no longer holds control, any retained interest in the entity is remeasured to its fair value, with the change in the&#13;carrying amount recognized in profit or loss. The fair value is the initial carrying amount for the purposes of subsequently accounting&#13;for the retained interest in an associate, joint venture or financial asset. In addition, any amounts previously recognized in&#13;other comprehensive income in respect of that entity are accounted for as if the Company had disposed of the related assets or&#13;liabilities. This may mean that amounts previously recognized in other comprehensive income are reclassified to profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.c)&#13;Foreign currencies &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;i.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Functional and presentation currency&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Items&#13;included in the financial statements are related to each one of the Company's subsidiaries are measured using the currency of&#13;the primary economic environment in which the subsidiary operates (&amp;#8220;functional currency&amp;#8221;). The consolidated financial&#13;statements are presented in Brazilian reais (R$), which is the Company&amp;#8217;s functional currency and the Group&amp;#8217;s presentation&#13;currency.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;ii.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Transactions and balances&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;transactions in foreign currencies are translated into the functional currency using the exchange rates in effect at the dates&#13;of the transactions or valuations when their values are remeasured. Foreign exchange gains and losses resulting from the settlement&#13;of those transactions and from the translation at exchange rates in effect as of December 31, 2019 related to monetary assets&#13;and liabilities denominated in foreign currencies are recognized in the income statement as financial result, except when they&#13;are recognized in shareholders' equity as a result of foreign operation characterized as foreign investment.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;According&#13;to IAS 21 and IFRIC 22 &amp;#8211; foreign currency transactions and advance consideration, the transactions in which the Company&#13;recognizes a non-monetary asset or non-monetary liability involving prepayments or receipts in foreign currency are recorded at&#13;the exchange rate of the date the entity initially recognized (transaction date) the non-monetary asset or non-current liability&#13;monetary.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;balances of assets and liabilities are translated by exchange rates prevailing at the end of the reporting period. As of December&#13;31, 2019, US$1 is equal to R$4.0307 (R$3.8748 at December 31, 2018) and &amp;#8364;1 is equal to R$4.5305 (R$4.4390 at December 31,&#13;2018), according to the rates obtained from Central Bank of Brazil website.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;All&#13;other foreign exchange gains and losses, including foreign exchange gains and losses related to borrowings and cash and cash equivalents,&#13;are presented in the income statement as financial income or expenses.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;iii.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Group companies&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;results and financial position of all the Group&amp;#8217;s entities (none of which has the currency of a hyper-inflationary economy)&#13;that have a functional currency different from the presentation currency are translated into the presentation currency as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;The assets and liabilities of each balance sheet presented are translated by exchange rate at the end of the reporting period;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;The income and expenses of each income statement are translated at average exchange rates (unless this average is not a reasonable&#13;approximation of the cumulative effect of the rates at the transaction dates, in which case income and expenses are translated&#13;at the rate in effect at the transaction dates);&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;All resulting exchange differences are recognized as a separate component in other comprehensive income; and&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Gains and losses accumulated in shareholders' equity are included in the income statement when the foreign operation is partially&#13;disposed or sold.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.d)&#13;Cash and cash equivalents&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Cash&#13;and cash equivalents include cash on hand, in bank accounts and other short-term highly liquid investments redeemable within 90&#13;days from the end of the reporting period, readily convertible into a known amount of cash and subject to an insignificant risk&#13;of change in value. Bank certificates of deposit and government securities that do not meet the above criteria are not considered&#13;cash equivalents and are classified as financial investments, according to note 4.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.e)&#13;Trade receivables&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Trade&#13;receivables are initially recognized at fair value, including the related taxes and expenses, being foreign currency-denominated&#13;trade receivables are adjusted at the exchange rate in effect at the end of the reporting period.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;With&#13;the adoption of the new IFRS 9 - Financial instruments, the Company started to apply the new model of expected losses, where it&#13;considers all possible loss events over the life of its receivables. These expected credit losses are estimated according to the&#13;loss rate by maturity range adopted by the Company since the initial (recognition) date of the asset.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company considers customer history, default rate, financial situation and the position of its legal advisors to estimate the expected&#13;credit losses.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_18"&gt;&lt;/a&gt;&lt;b&gt;2.f)&#13;Inventories&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Inventories&#13;are carried at the lower of cost and net realizable value. Cost is determined using the weighted average cost method on the acquisition&#13;of raw materials. The costs of finished goods and work in process comprise raw materials, labor and other direct costs (based&#13;on the normal production capacity). Net realizable value represents the estimated selling price in the normal course of business,&#13;less estimated costs of completion and costs necessary to make the sale.&amp;#160; The allowance for estimated losses on slow-moving&#13;or obsolete inventories are recognized when considered necessary.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Stockpiled&#13;ore inventories are accounted for as processed when removed from the mine. The cost of finished goods comprises all direct costs&#13;necessary to transform stockpiled inventories into finished goods.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.g)&#13;Investments&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Investments&#13;in subsidiaries, joint ventures and associates are accounted for under the equity method of accounting and are initially recognized&#13;at cost. The gains or losses are recognized in profit or loss as operating income (or expenses). In the case of foreign exchange&#13;differences arising on translating foreign investments that have a functional currency different from the Company&amp;#8217;s, changes&#13;in investments due exclusively to foreign exchange differences, as well as adjustments to pension plans and investments that impact&#13;the subsidiaries&amp;#8217; shareholders' equity, are recognized in line item &amp;#8220;Cumulative translation adjustments&amp;#8221;, in&#13;the Company&amp;#8217;s shareholders' equity, and are only recognized in profit or loss when the investment is disposed or written&#13;off due to impairment loss. Other investments are recognized at cost or fair value.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;When&#13;necessary, the accounting policies of subsidiaries, joint ventures and associates are changed to ensure consistency with the policies&#13;adopted by the Company.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.h)&#13;Investment Property&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company's investment properties consist of land and buildings maintained to earn rental income and capital appreciation. The measurement&#13;method used is the acquisition or construction cost less accumulated depreciation and impairment, when applicable. Accumulated&#13;depreciation is calculated by linear method based on the estimated useful life of the properties subject to depreciation, see&#13;note 8.g. Land is not depreciated as they have an indefinite useful life.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.i)&#13;Business combination&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;acquisition method is used to account for on each business combination conducted by the Company. The consideration transferred&#13;by acquiring an entity is measured by the fair value of the assets transferred, liabilities incurred, and equity instruments issued&#13;by the Company. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration&#13;arrangement, where applicable. Acquisition-related costs are recognized in profit or loss for the year, as incurred. Identifiable&#13;assets acquired, and liabilities assumed in a business combination are initially measured at their fair values at the acquisition&#13;date.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.j)&#13;Property, plant and equipment&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Property,&#13;plant and equipment are carried at cost of acquisition, formation or construction, less accumulated depreciation or depletion&#13;and any impairment loss. Depreciation is calculated under the straight-line method based on the remaining economic useful economic&#13;lives of assets, as mentioned in note 9. The depletion of mines is calculated based on the quantity of ore mined. Land is not&#13;depreciated since their useful life is considered indefinite. However, if the tangible assets are mine-specific, that is, used&#13;in the mining activity, they are depreciated over the shorter between the normal useful lives of such assets and the useful life&#13;of the mine. The Company recognizes in the carrying amount of property, plant and equipment the cost of replacement, and consequently&#13;reducing the carrying amount of the part that is replaced if it is probable that future economic benefits embodied therein will&#13;revert to the Company, and if the cost of the asset can be reliably measured. All other disbursements are expensed as incurred.&#13;Borrowing costs related to funds obtained for construction in progress are capitalized until these projects are completed.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;If&#13;some components of property, plant and equipment have different useful lives, these components are accounted for in separate line&#13;items of property, plant and equipment.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_19"&gt;&lt;/a&gt;Gains&#13;and losses on disposal are determined by comparing the sale value less the residual value and are recognized in &amp;#8216;Other operating&#13;income (expenses)&amp;#8217;.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Exploration&#13;expenditures are recognized as expenses until the viability of mining activities is established; after this period the subsequent&#13;development costs are capitalized. Exploration and valuation expenditures include:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Research and analysis of historical data related to area exploration;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Topographic, geological, geochemical and geophysical studies;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Determine the mineral asset&amp;#8217;s volume and quality/grade;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Examine and test the extraction processes and methods;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Topographic surveys of transportation and infrastructure needs;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Market and financial studies;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;development costs from new mineral deposits or from capacity expansion in mine operations are capitalized and amortized using&#13;the produced (extracted) units&amp;#8217; method based on the probable and proven ore quantities.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;development stage includes:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Drillings to define the ore body;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Access and draining plans;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Advance removal of overburden (top soil and waste material removed prior to initial mining of the ore body) and waste material&#13;(non-economic material that is intermingled with the ore body).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Stripping&#13;costs (the costs associated with the removal of overburden and other waste materials) incurred during the development of a mine,&#13;before production commences, they are capitalized as part of the depreciable cost of developing the property. Such costs are subsequently&#13;amortized over the useful life of the mine based on proven and probable reserves.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Stripping&#13;costs in the production phase are included in the cost of the inventory produced, except when a specific extraction campaign is&#13;made to access deeper deposits where ore body is located. In these cases, costs are capitalized and taken to noncurrent assets&#13;when the mineral ore deposit is extracted and are amortized over the useful life of the ore body.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company holds spare parts that will be used to replace parts of property, plant and equipment and that used to increase the asset&amp;#8217;s&#13;useful life when it exceeds 12 months. These spare parts are classified in property, plant and equipment and not in inventories.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;2.k) Leases&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;As of January 1, 2019, IFRS 16 was adopted&#13;by the Company.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;When entering into a contract, the Company&#13;assesses whether the contract is, or contains, a lease. The lease is characterized by a lease or transmission of the right of use&#13;for a fixed period in exchange for monthly payments.&amp;#160;A leased asset must be clearly specified.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;The Company determines in the initial recognition,&#13;the lease term or non-cancellable term, which will be used in the measurement of the right-to-use assets and lease liabilities.&#13;The lease term will be reassessed by the Company when a significant event or significant change occurs in the circumstances that&#13;are in the control of the lessee and affect the non-cancellable term. The Company adopts exemption from recognition, as provided&#13;for in the standard, for the lessee contracts with terms of less than 12 (twelve) months, or whose underlying asset object of the&#13;contract is of low value.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;On the start date, the Company recognizes&#13;the right to use asset and the lease liability at present value. The asset right of use must be measured at cost. The cost includes&#13;the lease liability, initial costs, advance payments, estimated costs to dismantle, remove or restore. The lease liability is measured&#13;on the start date by the Company at the present value of the lease payments that are made on that date. The payments are discounted&#13;at the interest rate implicit in the lease, or if the rate cannot be determined, an incremental borrowing&amp;#160;rate will be used&#13;on the Company's loan.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;For contracts that the Company determines&#13;the business rate, it is understood that this rate is the rate implied in terms and which is applied to discount the flow of future&#13;payments. In contracts with no rate definition, the Company applied the incremental borrowing rate, obtaining it through consultations&#13;with banks where it has a relationship, adjusted for the expected inflation for the coming years.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;For the subsequent measurement, it is used&#13;the cost method to the right-of-use assets and for depreciation as determined in IAS 16 - Property, Plant and Equipment. However,&#13;for the purpose of depreciation, the Company determines the use of the straight-line method based on the remaining useful life&#13;of the assets or the term of the contract, whichever is shorter.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;The effects of PIS and COFINS recoverable&#13;generated after the effective payment of the obligations will be recorded as a reduction of depreciation expenses for the right&#13;to use and financial expenses recognized monthly.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;IAS 36 - Impairment of Assets will also&#13;be applied in order to determine whether the right-of-use asset has impairment indicators and to account for any impairment loss&#13;identified.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;2.l) Intangible assets&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;Intangible assets comprise assets acquired&#13;from third parties, including through business combinations.&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;These assets are recognized at cost of acquisition&#13;or formation, less amortization calculated on a straight-line basis on the exploration or recovery periods estimated.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;Mineral rights acquired are classified as&#13;rights and licenses in intangible assets.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;Intangible assets with indefinite useful&#13;lives and goodwill based on expected future profitability are not amortized.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0 0 0 14.2pt; line-height: 116%"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Goodwill&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;Goodwill represents the positive difference&#13;between the amount paid and/or payable for the acquisition of a business and the net fair values of the acquiree&amp;#180;s assets&#13;and liabilities. Goodwill on acquisitions from business combinations is recognized as intangible assets in the consolidated financial&#13;statements. The negative goodwill on purchase is recognized as a gain in the statement of income at the acquisition date. Goodwill&#13;is annually tested for impairment or at any time when circumstances indicate a possible loss. Impairment losses on goodwill are&#13;not reversed. Gains and losses on the disposal of a Cash-Generating Unit (CGU) include the carrying amount of goodwill related&#13;to the CGU sold.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;Goodwill is allocated to CGUs for impairment&#13;testing purposes. The allocation is made to CGUs or group of CGUs that are expected to benefit from the business combination in&#13;which the goodwill arose, and if that unit is not greater than the operating segment.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0 0 0 14.2pt; line-height: 116%"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Software&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0 0 0 14.2pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;Software licenses purchased are capitalized&#13;based on the costs incurred to purchase the software and make it ready for use. These costs are amortized on a straight-line basis&#13;over the estimated useful lives in up to 10 years.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.m)&#13;Impairment of non-financial assets &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Assets&#13;with infinite useful lives, such as goodwill, are not subject to amortization and are annually tested for impairment. Assets subject&#13;to amortization and/or depreciation, such as property, plant and equipment, are tested for impairment whenever events or changes&#13;in circumstances indicate that their carrying amounts may not be recoverable. An impairment loss is recognized at the amount at&#13;which the carrying amount of the asset exceeds its recoverable amount. The recoverable amount is the higher of the fair value&#13;of an asset less costs to sell and its value in use. For impairment testing purposes, assets are grouped at their lowest levels&#13;for which there are separately identifiable cash flows (Cash Generating Units, or CGUs). Non-financial assets, except for goodwill,&#13;which have suffered impairment, are subsequently reviewed for possible reversal of the impairment at the reporting date.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.n)&#13;Employee benefits&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;i.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Employee benefits&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Defined&#13;contribution plans &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;A&#13;defined contribution plan is as a post-employment benefit plan whereby an entity pays fixed contributions to a separate entity&#13;(pension fund) and will not have any legal or constructive obligation to pay additional amounts. Obligations for contributions&#13;to defined contribution pension plans are recognized as employee benefit expenses in the periods during which services are provided&#13;by employees. Contributions paid in advance are recognized for an asset since it is agreed that either cash reimbursement or future&#13;reduction on payables will flow back to CSN. Contributions to a defined contribution plan that is expected to mature twelve (12)&#13;months after the end of the period in which the employee provides services are discounted to their present values.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Defined&#13;benefit plans&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;A&#13;defined benefit plan is a post-employment benefit plan other than a defined contribution plan. The Company&amp;#8217;s net obligation&#13;regarding defined pension benefit plans is calculated individually for each plan by estimating the value of the future benefit&#13;that the employees accrue as return for services provided in the current period and in prior periods; such benefit is discounted&#13;to its present value. The discount rate is the yield presented at the end of the reporting period for top line debt securities&#13;whose maturity dates approximate the terms and conditions of the Company&amp;#8217;s obligations and which are denominated in the&#13;same currency as the one in which it is expected that the benefits will be paid. The calculation is made annually by a qualified&#13;actuary using the projected unit credit method.&amp;#160; When the calculation results in a benefit for the Company, the asset to&#13;be recognized is limited to the total amount of any unrecognized costs of past services and the present value of the economic&#13;benefits available in the form of future plan reimbursements or reduction in future contributions to the plan. The present value&#13;of economic benefits is calculated taking into account the funding requirements applicable to the Company&amp;#8217;s plans. An economic&#13;benefit is available to the Company if it is realizable during the life of the plan or upon settlement of the plan&amp;#8217;s liabilities.&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company and some of its subsidiaries offered a postretirement healthcare benefit to its employees. The right to these benefits&#13;is usually contingent to their remaining in employment until the retirement age and the completion of the minimum length of service.&#13;The expected costs of these benefits are accumulated during the employment period and are calculated using the same accounting&#13;method used for defined benefit pension plans. These obligations are annually valued by qualified independent actuaries.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;When&#13;the benefits of a plan are increased, the portion of the increased benefit related to past services of employees is recognized&#13;in profit or loss until the benefits become vested. When benefits became vesting rights, expenses are immediately recognized in&#13;profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company recognizes all actuarial gains or losses resulting from defined benefit plans immediately in other comprehensive income.&#13;If the plan is extinguished, actuarial gains and losses are recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;ii.&amp;#160;&amp;#160;&amp;#160;&#13;Profit sharing and bonus&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Employee&#13;profit sharing and executives&amp;#8217; variable compensation are linked to the achievement of operating and financial targets. The&#13;Company recognizes a liability and an expense substantially allocated to production cost and, where applicable, to general and&#13;administrative expenses when such goals are met.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.o)&#13;Provisions&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Provisions&#13;are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that&#13;the Company will be required to settle the obligation and it has reliable cost estimation.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;amount recognized as a provision is the best value estimation required to settle the present obligation at the end of the reporting&#13;period, taking into account the risks and uncertainties surrounding the obligation. When a provision is measured using the cash&#13;flows estimated to settle the present obligation, it carrying amount is the present value of those cash flows (when the effect&#13;of the time value of money is material). Success fees are accrued to the extent that they make it probable that disbursements&#13;will occur. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third&#13;party, a receivable is recognized as an asset if it is probable that reimbursement will be received and that the amount of the&#13;receivable can be measured reliably.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_22"&gt;&lt;/a&gt;&lt;b&gt;2.p)&#13;Share capital&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Common&#13;shares are classified in shareholders' equity.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Incremental&#13;costs directly attributable to the issue of new shares or options are shown in shareholders' equity as a deduction to the amount&#13;received, net of taxes.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;When&#13;any Company of the Group buys Company shares (treasury shares), the amount paid, including any directly additional costs (net&#13;of income tax), is deducted from shareholders' equity attributable to owners of the Company until the shares are canceled or sold.&#13;When these shares are subsequently sold, any amount received, net of any directly attributable additional transaction costs and&#13;the related income tax and social contribution effects, is included in shareholders' equity attributable to owners of the Company.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.q)&#13;Revenue recognition&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of January 1, 2018, IFRS 15 was adopted by the Company, all assets are recorded according to the respective practice.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Operating&#13;revenue from the sale of goods in the normal course of business is measured at the fair value of the consideration that the entity&#13;expects to receive in exchange for the delivery of the good or service promised to the client.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Revenue&#13;recognition occurs when or as the entity satisfies a performance obligation by transferring the good or service to the customer,&#13;understanding that performance obligation is an enforceable promise in a contract with a customer for the transfer of a good /&#13;service or a series of goods or services.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;transfer is considered effected when or as the customer obtains control of that asset.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;If&#13;it is probable that discounts will be granted and the value thereof can be reliably measured, then the discount is recognized&#13;as a reduction of the operating revenue as sales are recognized.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Freight&#13;export services under the CFR (Cost and Freight) and CIF (Cost, Insurance and Freight) modalities, where the Company is responsible&#13;for the freight service, are considered separate services and therefore a separate obligation, with their allocation apart of&#13;the price of the transaction and with recognition of the service over time. Such revenue allocated to freight does not significantly&#13;affect the results of the Company's fiscal year and, therefore, it is not presented separately in the financial statements. For&#13;other services rendered, revenue is recognized based on its realization.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.r)&#13;Financial income and financial expenses&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;income includes interest income from funds invested, dividend income not accounted for under the equity method, changes in the&#13;fair value of financial assets measured at fair value through profit or loss, and gains on derivative instruments that are recognized&#13;in profit or loss. Interest income is recognized in profit or loss under the effective interest method. Dividend income is recognized&#13;in profit or loss when the Company&amp;#8217;s right to receive payment has been established. Distributions received from investees&#13;accounted for under the equity method reduce the investment value.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;expenses comprise interest expenses on borrowings, dividends on preferred shares classified as liabilities, losses on the fair&#13;value of financial instruments measured at fair value through profit or loss, impairment losses recognized in financial assets,&#13;and losses on derivative instruments that are recognized in profit or loss. Borrowing costs that are not directly attributable&#13;to the acquisition, construction or production of a qualifying asset are measured through profit or loss under the effective interest&#13;method.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_23"&gt;&lt;/a&gt;Foreign&#13;exchange gains and losses are reported on a net basis.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.s)&#13;Income tax and social contribution&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Current&#13;income tax and social contribution are calculated based on the tax laws enacted by the end of the reporting period, including&#13;in the countries where the Group entities operate and generate taxable profit. Management periodically assesses the positions&#13;taken in the tax calculations with respect to situations where applicable tax regulations are open to interpretations. The Group&#13;recognizes provisions where appropriate, based on the estimated payments to tax authorities. The income tax and social contribution&#13;expense comprises current and deferred taxes. Current and deferred taxes are recognized in profit or loss unless they are related&#13;to business combinations or items recognized directly in shareholders' equity.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Current&#13;tax is the expected tax payable or receivable on taxable profit or loss for the year at tax rates that have been enacted by the&#13;end of the reporting period and any adjustment to taxes payable in relation to prior years.&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Deferred&#13;tax is recognized on temporary differences between the carrying amounts of assets and liabilities in the financial statements&#13;and the corresponding tax bases used in the computation of taxable profit. Deferred tax is not recognized for the following temporary&#13;differences: initial recognition of assets and liabilities in a transaction that is not a business combination and does not affect&#13;either the accounting or taxable profit or loss, and differences associated with investments in subsidiaries and joint ventures&#13;when it is probable that they will not reverse in the foreseeable future.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Moreover,&#13;a deferred tax liability is not recognized for taxable temporary differences resulting from the initial recognition of goodwill.&#13;The deferred tax is measured at the rates that are expected to be applied on temporary differences when they reverse, based on&#13;the laws enacted by the end of the reporting period.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Current&#13;income tax and social contribution are carried at their net amounts by the taxpayer, in liabilities when there are amounts payable&#13;or in assets when prepaid amounts exceed the total amount due at the end of the reporting period.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Deferred&#13;tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current&#13;tax liabilities and when they relate to income taxes levied by the same taxation authority on the same entity subject to taxation.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;A&#13;deferred income tax and social contribution asset is recognized for all tax losses, tax credits, and deductible temporary differences&#13;to the extent that it is probable that taxable profits will be available against which those tax losses, tax credits, and deductible&#13;temporary differences can be utilized. Annually, the Company reviews and verifies the existence of future taxable income and a&#13;provision for loss is recognized when the realization of these credits is not likely.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.t)&#13;Earnings/(Loss) per share &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Basic&#13;earnings/loss per share are calculated by means of the profit/loss for the year attributable to owners of the Group and the weighted&#13;average number of common shares outstanding in the related period. Diluted earnings/loss per share are calculated by means of&#13;the average number of shares outstanding, adjusted by instruments potentially convertible into shares, with diluting effect, in&#13;the reported periods. The Group does not have any instruments potentially convertible into shares and, accordingly, diluted earnings/loss&#13;per share are equal to basic earnings/loss per share.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.u)&#13;Environmental and restoration costs&amp;#160; &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company recognizes a provision for the recovery costs and fines when a loss is probable and the amounts of the related costs can&#13;be reliably measured. Generally, the period when the provision for recovery is recognized coincides with the end of a feasibility&#13;study or the commitment to adopt a formal action plan.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Expenses&#13;related to compliance with environmental regulations are charged to profit or loss or capitalized, as appropriate. Capitalization&#13;is considered appropriate when the expenses refer to items that will continue to benefit the Group and that are basically related&#13;to the acquisition and installation of equipment to control and/or prevent pollution.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Asset&#13;retirement obligation (A.R.O) asset retirement obligations consist of cost estimates by deactivation, demobilization or restoration&#13;of areas at the end of exploration and resource extraction activities minerals. The initial measurement is recognized as a liability&#13;discounted to present value and, subsequently, by the increase expenditure over time. The asset deactivation cost equivalent to&#13;the initial liability is capitalized as part of the book value of the asset being depreciated over the useful life of the asset.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_24"&gt;&lt;/a&gt;&lt;b&gt;2.v)&#13;Research and development&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Research&#13;expenditures are recognized as expenses when incurred. Expenditures on project developments (related to the design and testing&#13;stages of new or improved products) are recognized as intangible assets when it is probable that projects will be successful,&#13;based on their commercial and technological feasibility, and only when the cost can be reliably measured. When capitalized, development&#13;expenditures are amortized from the start of a product commercial production, on a straight-line basis and over the period of&#13;the expected benefit.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.w)&#13;Financial instruments &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of January 1, 2018, IFRS 9 was adopted by the Company, all assets and liabilities are recorded according to the respective practice.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;i)&amp;#160;&amp;#160;&amp;#160;&#13;Financial assets &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Assets&#13;are classified according to the definition of the business plan adopted by the Company and the characteristics of the cash flow&#13;of the financial asset.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Recognition and measurement&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company classifies, at initial recognition, its financial assets into three categories: i) assets measured at amortized cost ii)&#13;fair value through profit or loss and iii) fair value through other comprehensive income.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Amortized cost&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Assets&#13;measured at amortized cost must be measured if both of the following conditions are met: i) the financial asset is maintained&#13;within the business plan whose objective is to maintain financial assets for the purpose of receiving contractual cash flows ii)&#13;the contractual terms of the financial asset give rise, on specific dates, to cash flows that exclusively constitute payments&#13;of principal and interest on the principal amount outstanding, the Company shall recognize its interest income, exchange gains&#13;and losses and impairment directly in the income statement&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 37.85pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Fair value through profit or loss&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 37.85pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;assets should be measured at fair value through profit or loss only if they are not measured as assets measured at amortized cost&#13;or fair value through other comprehensive income.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 37.85pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Fair value through other comprehensive income. &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 37.85pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;assets shall be measured at fair value through comprehensive income only when the following conditions are met: i) the financial&#13;asset is maintained within a business plan whose objective is achieved by the receipt of contractual cash flow and by the sale&#13;of financial assets, ii) the contractual terms of the financial asset give rise, in specific dates and interest on the value of&#13;the outstanding principal.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_25"&gt;&lt;/a&gt;The&#13;assets measured at fair value through other comprehensive income are classified into two categories: i) debt instruments in which&#13;the interest income calculated using the effective interest method, the foreign exchange gains and losses and the impairment are&#13;recognized in the statement of income. Other net income is recognized directly in the Company's equity, in "other comprehensive&#13;income". In derecognition of the asset, the accumulated result in other comprehensive income is reclassified to income, and ii)&#13;equity instrument in which these assets are measured subsequent to the fair value. The dividends are recognized as a gain in profit&#13;or loss, unless the dividend represents a clear recovery of part of the cost of the investment. Other net income is recognized&#13;directly in the Company's equity in "other comprehensive income" and is never reclassified to income.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;fair values of publicly quoted investments are based on current purchase prices. If the market for a financial asset (and for&#13;instruments not listed on a stock exchange) is not active, the Company establishes the fair value by using valuation techniques.&#13;These techniques include the use of recent transactions contracted with third parties, reference to other instruments that are&#13;substantially similar, analysis of discounted cash flows, and option pricing models that make maximum use of market inputs and&#13;relies as little as possible on entity-specific inputs.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Regular&#13;purchases and sales of financial assets are recognized at the trading date on which the Company undertakes to buy or sell the&#13;asset.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Derecognition of financial assets&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;assets are derecognized when the rights to receive cash flows from the investments have expired or have been transferred, in the&#13;latter case, provided that the Company has transferred significantly all risks and rewards of ownership.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;If&#13;the company holds substantially all the risks and rewards of ownership of the financial asset, it must continue to recognize the&#13;financial asset.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;ii)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Financial liabilities&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;liabilities are classified under the following categories: financial liability at amortized cost, fair value through profit or&#13;loss. Management determines the classification of its financial liabilities at the time of initial recognition.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 19.85pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&#13;&lt;b&gt;Financial liabilities measured at amortized cost&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 19.85pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company shall classify all its financial liabilities as amortized cost, except financial liabilities classified at fair value&#13;through profit or loss, derivative liabilities and collateral agreement.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Other&#13;financial liabilities are measured at amortized cost using the effective interest method. The interest expenses, gains and losses&#13;are recognized in the income statement.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company holds the following non-derivative financial liabilities: borrowings, financing, dividends, leases, forfeit, debentures&#13;and trade payables.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 19.85pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&#13;&lt;b&gt;&amp;#160;Financial liabilities at fair value through profit or loss&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 19.85pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;liabilities classified in category fair value through profit or loss are financial liabilities held for trading or those designated&#13;at the time of initial recognition.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_26"&gt;&lt;/a&gt;Derivatives&#13;are also classified as trading securities, and thereby are classified so, unless they have been designated as effective hedging&#13;instruments.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Gains&#13;and losses on financial liabilities classified at fair value through profit or loss are recognized in profit or loss&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#183;&amp;#160;&#13;&lt;b&gt;Derecognition of financial liabilities&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;liabilities are written off only when they are extinguished, that is, when the obligation specified in the agreement is settled,&#13;canceled or expires. The Company also derecognizes a financial liability when the terms are modified and the cash flows of the&#13;modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized&#13;at fair value.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;iii)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Offsetting of financial instruments&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;assets and financial liabilities are offset and the net amount is reported in the balance sheet when there is a legally enforceable&#13;right to set off the recognized amounts as well as the intention to either settle them on a net basis or to realize the asset&#13;and settle the liability simultaneously.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;iv)&#13;Derivative instruments and hedging activities&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 7.1pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Derivatives measured at fair value through profit or loss&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 7.1pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Derivatives&#13;are initially recognized at fair value on the date when a derivative contract is entered, thereafter they are subsequently measured&#13;at their fair value and any changes are recognized as &amp;#8220;Financial income (expenses)&amp;#8221; in the income statement.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -42.55pt; margin: 0pt 0 0pt 42.55pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&#13;&lt;b&gt;Cash flow Hedge &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -42.55pt; margin: 0pt 0 0pt 42.55pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company adopts hedge accounting and designates certain financial liabilities as a hedging instrument of a foreign exchange risk&#13;associated to the cash flows from forecast, highly probable exports (cash flow hedges).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;At&#13;the inception of the transaction, the Company documents the relationships between the hedging instruments and the hedged items,&#13;as well as its risk management objectives and strategy for undertaking hedging transactions. The Company also documents its assessment,&#13;both at the inception of the hedge and on an ongoing basis, of whether the hedging transactions are highly effective in offsetting&#13;changes in the cash flows of the hedged items.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;effective portion of the changes in the fair value of financial liabilities designated and qualifying as cash flow hedge is recognized&#13;on equity, in line item "Hedge accounting&amp;#8221;. Any gain or loss related to the ineffective portion is recognized immediately&#13;in other operational income/ expenses, if applicable.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;amounts accumulated in equity are realized in operational result in the periods when the forecast exports affect the result.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;When&#13;a hedging instrument expires, is settled in advance or the hedging relationship no longer meets the hedge accounting criteria,&#13;or even when Management decides to discontinue hedge accounting, all cumulative gains or losses recorded in equity at the time&#13;remain recognized in equity and, from that moment, the exchange variations are recorded in the financial income/expenses. When&#13;the forecast transaction is completed, the gain or loss is reclassified to operational result. When a forecast transaction is&#13;no longer expected to take place, the cumulative gain or loss previously recognized in shareholders&amp;#8217; equity is immediately&#13;transferred to the income statement, in line item &amp;#8220;Other operating&amp;#8221;.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;movements of the hedge amounts denominated as export cash flow hedges are shown in note 12 &amp;#8211; Financial Instruments.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: -46.4pt; margin: 0pt 0 0pt 53.5pt; font-size: 11pt"&gt;&lt;a name="page_27"&gt;&lt;/a&gt;&amp;#183;&amp;#160;&#13;&lt;b&gt;Net investment hedge&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -46.4pt; margin: 0pt 0 0pt 53.5pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -46.4pt; margin: 0pt 0 0pt 53.5pt; font-size: 11pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;For&#13;net investment hedge, the Company designates part of its financial liabilities as hedging instruments of its overseas investments&#13;with functional currencies other than the Group&amp;#8217;s functional currency, according to IAS39. Such relationship occurs since&#13;the financial liabilities are related to the investments in the amounts required for the effective relationship.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;At&#13;the inception of the hedge relationship, the Company documents the relationship between the hedging instrument and the hedged&#13;item, along with its risk management objectives and its strategy for undertaking hedge transactions. Furthermore, at the inception&#13;of the hedge and on an ongoing basis, the Company documents whether the hedging instrument is highly effective in offsetting changes&#13;in fair values of the hedged item.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;effective portion of changes in the fair value of financial liabilities that are designated and qualify as a net investment hedge&#13;is recognized in equity in line item &amp;#8220;Hedge Accounting&amp;#8221;. The gain or loss relating to the ineffective portion is recognized&#13;in other operating, when applicable. If at some point of the hedging relationship the balance of the debt is higher than the balance&#13;of the investment, the exchange variation on the excess debt will be reclassified to the statement of profit or loss as other&#13;operating income / expenses (ineffectiveness of the hedge).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;amounts accumulated in equity will be realized in the statement of profit or loss upon disposal or partial disposal of the foreign&#13;operation.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;changes in the amounts of hedge denominated as Net investment hedge are shown in note 12 &amp;#8211; Financial Instruments.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.x)&#13;Segment information&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;An&#13;operating segment is a component of the Group committed to the business activities from which it can obtain revenues and incur&#13;expenses, including revenues and expenses related to transactions with any other components of the Group.&amp;#160; All the operating&#13;results of operating segments are reviewed regularly by the Executive Officers of CSN to enable decisions regarding resources&#13;to be allocated to the segment and assessment of its performance. The Company maintains distinct financial information for the&#13;distinct segments.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.y)&#13;Government grants &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Government&#13;grants are recognized when there is reasonable assurance that:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;-&#13;the Company will comply to the conditions attaching to them;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;-&#13;assurance that the grants will be received.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Government&#13;grants will be recognized as revenue on a systematic basis over the periods in which the Company recognizes&amp;#160; the related&#13;costs that the grants are intended to compensate.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company has state tax incentives in the South, North and Northeast regions, which are recognized in profit or loss as a reduction&#13;of the corresponding costs, expenses and taxes.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.z)&#13;Noncurrent assets held for sale and discontinued operations&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Noncurrent&#13;assets and groups of assets are classified as held for sale if their carrying amount is recovered mainly through a sale transaction&#13;and not through continued use.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;criteria for classification of items held for sale are considered to be met only when the sale is highly probable and the asset&#13;or group of assets is available for immediate sale.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Assets&#13;and liabilities classified as held for sale are presented separately as current items in the balance sheet.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Classification&#13;as a discontinued operation occurs through disposal, or when the transaction meets the criteria to be classified as held for sale&#13;if this occurs earlier. A discontinued operation is a component of a Group business which comprises operations and cash flows&#13;that may be clearly distinct from the rest of the Group and represent a separate business line or geographical area of &amp;#8203;&amp;#8203;operations.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;result of discontinued operations is presented in a single amount in the income statement, including the total income after income&#13;tax of these operations, less any impairment loss.&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.a.a)&#13;New standard and interpretation not yet adopted &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;following standard and interpretation has been issued and will be mandatory for subsequent accounting periods, that is, as of&#13;January 1, 2020 and 2021 and were not early adopted by the Group for the year ended December 31, 2019:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border: Black 1pt solid; padding-right: 1.45pt; width: 23%; text-align: center"&gt;&lt;b&gt;Standard&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; width: 57%; text-align: center"&gt;&lt;b&gt;Main&#13;    items introduced by the standard&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; width: 20%; text-align: center"&gt;&lt;b&gt;Effective&#13;    date&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="text-align: center; margin: 0pt 13.1pt 0pt 8.35pt; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;                                         Conceptual framework for financial reporting&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 13.1pt 0pt 8.35pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; text-align: justify"&gt;Review&#13;    of the Conceptual Framework by establishing a comprehensive set of concepts for guidance on financial performance reporting;&#13;    better definitions and guidelines, highlighting the definition of a liability; and clarification in relevant areas.&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="text-align: center; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;January&#13;                                         1, 2020&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;The&#13;Conceptual Framework for Financial Reporting&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Conceptual Framework for Financial Reporting defines the fundamental concepts to financial reporting that guide regulatory bodies&#13;in developing their standards accounting.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;proposed changes aim to bring accounting information and better understanding of the scope of application of the standard. The&#13;Company estimates that it will not have significant impacts by the revision of Conceptual Framework for Financial Reporting, since&#13;the concepts established by the standard are already applied.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;2.a.b) New standard and interpretation already&#13;adopted &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif"&gt;The following standards and interpretations have&#13;been issued and were applied by the Company as of January 1, 2019:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="5" border="0" style="width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 34%; text-align: center"&gt;&lt;b&gt;Standard&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 33%; text-align: center"&gt;&lt;b&gt;Main items introduced by the standard&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 33%; text-align: center"&gt;&lt;b&gt;Effective date&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(219,229,241)"&gt;&#13;    &lt;td style="text-align: center"&gt;IFRS16 &amp;#8211; Leases&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&#13;        &lt;p style="font: 9pt Arial, Helvetica, Sans-Serif"&gt;This new standard defines the principles for recognition, measurement, presentation&#13;        and disclosure of leases and introduces a single model for the accounting of leases in the balance sheet for the lessees. A lessee&#13;        recognizes a right of use asset that represents his right to use the leased asset and a lease liability that represents his obligation&#13;        to make lease payments. Optional exemptions are available for short-term leases and low-value items. For lessors, accounting treatment&#13;        remains practically the same, with the classification of leases as operating leases or financial leases.&lt;/p&gt;&#13;        &lt;p style="font: 9pt Arial, Helvetica, Sans-Serif"&gt;IFRS 16 replaces existing lease standards, including IAS 17 - Leasing operations&#13;        and IFRIC 4, SIC 5 and SIC 27 - Complementary aspects of leasing operations&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;January 1, 2019&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;IFRIC 23 &amp;#8211; Uncertainty over Income Tax Treatments&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;Can be unclear how tax law applies to a particular transaction or circumstance. This interpretation complements IAS 12 &amp;#8211; Income Tax, to clarify how to reflect the effects of uncertainty over income tax treatments. &lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;January 1, 2019&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;The effects of IFRS 16 are further detailed in Note 13.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif"&gt;IFRIC 23 did not bring any impact in the Company&amp;#8217;s&#13;financial statements as of and for the year ended December 31, 2019.&lt;/p&gt;</ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory>
    <ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;CASH AND CASH EQUIVALENTS &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Cash and cash&#13;    equivalents&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;Cash and banks&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;496,769&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;1,124,714 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 20pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Short-term investments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;In Brazil:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 16.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 24pt"&gt;Government securities&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;69,093&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,247&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 24pt"&gt;Private securities&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;462,831&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;609,480&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;531.924&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;619,727&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;Abroad:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 16.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 24pt"&gt;Private securities&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;60,262&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;503,563&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total short-term investments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;592,186&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,123,290&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Cash and cash equivalents&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,088,955&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,248,004&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;funds available established in Brazil, are basically invested in repurchase agreements and Bank Certificate of Deposit (&amp;#8220;CDBs&amp;#8221;)&#13;and yield interest based on the floating of Certificates of Interbank Deposits (&amp;#8220;CDI&amp;#8221;) and government securities are&#13;basically repurchase agreements backed by National Treasury Notes. The Company invests part of the resources through the exclusive&#13;investment funds, whose financial statements have been consolidated in the Company. The funds are managed by BNY Mellon Servi&amp;#231;os&#13;Financeiros DTVM S.A. and Caixa Econ&amp;#244;mica Federal (CEF).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;funds available abroad are invested in private securities, in banks considered by management as top rated banks and the returns&#13;are based on fixed interest rates&lt;/p&gt;</ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory>
    <sid:DisclosureOfFinancialInvestmentsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;4&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;FINANCIAL INVESTMENTS&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="7" style="text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Non&#13;    Current&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CDB - Certificate of bank deposit &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;481,409 &lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;882,376&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Government securities &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;37,144 &lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,337&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Time Deposit &lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,772&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Usiminas shares&lt;sup&gt;(4)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,114,620&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Bonds&lt;sup&gt;(5)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;95,719&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,633,173&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;895,713&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;95,719&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;7,772&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Financial investment with restricted modality and linked to Bank Certificate of Deposit to secure a letter of guarantee from financial&#13;institutions.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(2)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Investments in National Treasury Bills (LFT) managed by its exclusive funds.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(3)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;As of December 31, 2019, the investments in Time Deposit in custody to cover additional expenses of the sale of LLC was fully&#13;redeemed.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(4)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;In December 2019, the Company opted to reclassify Usiminas' investment to current assets (see notes 8.f and 12.II), and part of&#13;the shares guarantees a portion of the Company's debt.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(5)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Bonds with Fibra Bank due in February 2028.&lt;/p&gt;</sid:DisclosureOfFinancialInvestmentsExplanatory>
    <ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;5&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;TRADE RECEIVABLES&amp;#160;&amp;#160; &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Trade receivables&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Third parties&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Domestic market&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,118,632&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,369,396&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Foreign market&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,003,905&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;852,821&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,122,537&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,222,217&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Allowance for doubtful&#13;    debts&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&#13;    (245,194)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(237,352)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;1,877,343 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;1,984,865&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Related Parties (note&#13;    18 b)&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;170,588&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;93,317&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,047,931&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,078,182&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company &amp;#160;performs operations relating to assignment of receivables without co-obligation in which, after assigning the customer&amp;#8217;s&#13;trade notes/bills and receiving the amounts from each transaction closed, CSN settles the trade receivables and becomes entirely&#13;free of the credit risk on the transaction. In the consolidated, this transaction totals R$51,161 as of December 31, 2019 (R$46,210&#13;as of December 31, 2018).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;breakdown of gross trade receivables from third parties is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Current&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&#13;    1,739,746&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;1,514,847&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Past-due up to 30 days&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    132,845&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;177,287&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Past-due up to 180 days&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    23,877&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;47,684&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Past-due over 180 days&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    226,069&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;482,399&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&#13;    2,122,537 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,222,217&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_30"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;movements in the Group&amp;#8217;s allowance for doubtful debts are as follows&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Opening balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(237,352)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(191,979)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Expected credit losses&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(43,313)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(53,706)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Recovery of receivables&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;35,471&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,333&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Closing balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(245,194)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(237,352)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory>
    <ifrs-full:DisclosureOfInventoriesExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;6&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;INVENTORIES&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;Finished&#13;    goods&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;1,691,842&#13;    &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;1,501,969&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;Work&#13;    in progress&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;1,294,369&#13;    &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;1,217,611&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;Raw&#13;    materials&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;1,493,129&#13;    &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;1,584,140&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;Spare&#13;    parts &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;902,135&#13;    &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;857,402&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;Advances&#13;    to suppliers&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;35,828&#13;    &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;36,192&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;(-)&#13;    Provision for losses &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;(134,553)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;(157,754)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&lt;b&gt;5,282,750&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&lt;b&gt;5,039,560&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;movements in the provision for inventory losses are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Opening balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(157,754)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(135,840)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;(Estimated losses)&#13;    / Reversal of inventories with low turnover and obsolescence&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;23,201 &lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(21,914)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Closing balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(134,553)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(157,754)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:DisclosureOfInventoriesExplanatory>
    <ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;7&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&amp;#160;&amp;#160;OTHER CURRENT AND NON-CURRENT ASSETS&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;group of other current and non-current assets is comprised as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 43%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Non-current&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Judicial deposits&#13;    (note 16)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;328,371 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;347,950&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Credits with&#13;    the PGFN &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46,774 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46,774&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Recoverable taxes&#13;    &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,282,415 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,412,335&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,119,940 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,822,388&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Prepaid expenses&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;107,428 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;49,830&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;126,213 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;49,808&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Freight expenses&lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;96,305&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;117,156&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Actuarial assets&#13;    - related parties (Note 18 b)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,714 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;99,894&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Derivative financial&#13;    instruments (note 12 I)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,364 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;351&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,203&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Securities held&#13;    for trading (note 12 I)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,034 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,503&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Iron ore inventory&#13;    &lt;sup&gt;(4)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;144,499 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;144,499&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Northeast Investment&#13;    Fund &amp;#8211; FINOR&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;199 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;26,598&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Loans with related&#13;    parties (notes 18 b and 12 I)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,675&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;846,300 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;706,605&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Other receivables&#13;    from related parties (Note 18 b)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,830 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,649&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;428,672 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;218,840&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Other receivables&#13;    (note 12 I)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,059 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,451&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Eletrobr&amp;#225;s' compulsory loan (Note 12 I)&#13;    &lt;sup&gt;(5)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;845,284 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;813,428&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Dividends receivable&#13;    (note 18 b)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,554 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46,171&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Employee debt&#13;    &lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;33,045 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;31,645&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Others &lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;102,021 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;84,709&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;146,326&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;988&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,672,996&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,753,024&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;5,057,554&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,285,223&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&amp;#160;Refers to the excess of judicial deposit originated by the 2009 REFIS (Tax Debt Refinancing Program).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(2)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Refers mainly to PIS / COFINS, ICMS recoverable and income and social contribution taxes to be offset. On September 20, 2018,&#13;res judicata the writ of mandamus and special appeal filed in 2006, in which CSN and Federal Union were parties, related to the&#13;discussion about the non-inclusion of ICMS in the calculation base of PIS and COFINS, confirmed the CSN's right to offset the&#13;amounts over-collected from 2001 to 2014.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(3)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Refers a payment of freight expenses and maritime insurance over revenues didn&amp;#8217;t recognized.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(4)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Long-term iron ore inventories that will be used after the construction of the processing plant, which will produce pellet feed,&#13;expected to start operating from the second half of 2021.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(5)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;This is a certain and due amount, arising from the res judicata favorable decision to the Company, which is irreversible and irrevocable,&#13;in order to apply the STJ's consolidated position on the subject, which culminated in the conviction of Eletrobr&amp;#225;s to the&#13;payment of the correct interest and monetary adjustment of the Compulsory Loan. The res judicata decision, as well as the certainty&#13;about the amounts involved in the liquidation of the sentence (judicial procedure to request the satisfaction of the right), allowed&#13;the conclusion that the entry of this value is certain. In addition to this amount already recorded, the Company continues to&#13;seek alternatives for the recovery of additional credits and the estimate can reach an amount greater than R$350 million.&lt;/p&gt;</ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory>
    <ifrs-full:DisclosureOfJointVenturesExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;8&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;INVESTMENTS&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 53.5pt; text-indent: -46.4pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Reduction of financial leverage &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 53.5pt; text-indent: -46.4pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;With&#13;the primary objective of reducing the Company&amp;#8217;s financial leverage, Management is committed to a plan to dispose of a set&#13;of assets, however, it is not possible to confirm that the sale within a period of 12 months is highly probable for any of the&#13;assets contemplated in the plan. The Company considers several sales scenarios that vary according to different macroeconomic&#13;and operational assumptions. In this context, the Company did not segregate and did not reclassify such assets in the financial&#13;statements as discontinued operations in accordance with IFRS 5.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;8.a)&#13;Investments in joint ventures, joint operations, associates and other investments&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="9" style="border-bottom: rgb(0,0,0) 1px solid; padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;p style="margin: 0pt 0; text-align: right"&gt;&lt;/p&gt;&#13;        &lt;p style="font: 7pt Arial, Helvetica, Sans-Serif; text-align: right; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;12/31/2019&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(217,225,242)"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt/normal Times New Roman, Times, Serif"&gt;&lt;b&gt;Other&#13;    Investiments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt/normal Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    157 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt/normal Times New Roman, Times, Serif"&gt;171&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt/normal Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&#13;    112 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt/normal Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&#13;    2,316 &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(217,225,242)"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt/normal Times New Roman, Times, Serif; color: #000000"&gt;&lt;b&gt;&amp;#160;&#13;    157 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13; 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white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt/normal Times New Roman, Times, Serif; color: #000000"&gt;&lt;b&gt;&amp;#160;&amp;#160;&#13;    2,316 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt/normal Times New Roman, Times, Serif; color: #000000"&gt;&lt;b&gt;Total&#13;    Investiments in affiliated companies&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt/normal Times New Roman, Times, Serif; color: #000000"&gt;&lt;b&gt;3,482,974&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt/normal Times New Roman, Times, Serif; color: #000000"&gt;&lt;b&gt;5,630,613&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(217,225,242)"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total Equity&#13;    in results of affiliated companies (Note 8.b)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: rgb(0,0,0) 1px solid; border-bottom: rgb(0,0,0) 3px double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt/normal Times New Roman, Times, Serif; color: #000000"&gt;&lt;b&gt;125,715&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13; 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border-bottom: rgb(0,0,0) 3px double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt/normal Times New Roman, Times, Serif; color: #000000"&gt;&lt;b&gt;135,706&amp;#160;&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Investment properties&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt/normal Times New Roman, Times, Serif; color: #000000"&gt;&lt;b&gt;101,195&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(217,225,242)"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total Investments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: rgb(0,0,0) 1px solid; border-bottom: rgb(0,0,0) 3px double; white-space: nowrap; text-align: right"&gt;&lt;p style="font: 7pt Arial, Helvetica, Sans-Serif; text-align: right; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3,584,169&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: rgb(0,0,0) 1px solid; border-bottom: rgb(0,0,0) 3px double; white-space: nowrap; text-align: right"&gt;&lt;p style="font: 7pt Arial, Helvetica, Sans-Serif; text-align: right; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;                                         5,630,613&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &#13;    &#13;    &lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font-size: 7pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;(*)&#13;As of December 31, 2019, and 2018, the Fair Value generated in the loss of control of Transnordestina Log&amp;#237;stica S.A. is R$&#13;659,105 and impairment of R$ 387,989.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font-size: 7pt; line-height: 115%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;number of shares, the carrying amounts of assets, liabilities and shareholders&amp;#8217; equity, and the amounts of profit or loss&#13;for the year refer to the equity interests held by CSN in those companies.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;a name="page_33"&gt;&lt;/a&gt;&lt;b&gt;8.b)&#13;Changes of investments balances in joint ventures, joint operations, associates and other investments&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 69%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 15%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2)&#13;Refers to translation to the reporting currency of the foreign investments of which functional currency is not the Brazilian Reais,&#13;actuarial gain/loss and gain/loss on investment hedge from investments accounted for under the equity method.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3)&#13;The table below shows the reconciliation of the equity in results of affiliated companies classified as joint venture and associates&#13;and the amount disclosed in the income statement and it is due to the elimination of the results of the CSN&amp;#180;s transactions&#13;with these companies.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; 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   &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; 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text-align: justify; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&#13;&lt;/b&gt;SEPETIBA TECON S.A. (&amp;#8220;Tecon&amp;#8221;)&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;a name="page_34"&gt;&lt;/a&gt;The&#13;Container Terminal was created to exploit the terminal n&lt;sup&gt;o&lt;/sup&gt; 1 in Itagua&amp;#237; Port, located in the State of Rio de Janeiro.&#13;The terminal is connected to the UPV by the Southeast railroad network.&amp;#160; The Southeast railroad network is the contract object&#13;of the concession that has been granted to MRS Log&amp;#237;stica S. A. The range of services includes the move operation of cargo,&#13;storage of containers and steel products, general cargo, cleaning and maintenance.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Tecon&#13;won a bidding procedure and entered into the lease agreement in October 23, 1998 for operation of the port terminal for a period&#13;of 25 years, extendable for an equal period.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Upon&#13;termination of the lease, it will return to the Union as well as all the rights and benefits transferred to Tecon, along with&#13;the ownership of assets and those resulting from investments, declared reversible by the Federal Government for being necessary&#13;to the continuity of terminal&amp;#180;s operation. The reversible assets will be indemnified by the Federal Government at the residual&#13;value of cost, based on the accounting records of Tecon after deducting depreciation.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&#13;&lt;/b&gt;ESTANHO DE ROND&amp;#212;NIA S.A. (&amp;#8220;ERSA&amp;#8221;)&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Headquartered&#13;in the state of Rond&amp;#244;nia, the subsidiary operates two units, which are based in the cities of Itapu&amp;#227; do Oeste/RO and&#13;Ariquemes/RO. In Itapu&amp;#227; do Oeste is extracted the cassiterite (tin ore) and in Ariquemes is located the casting operation,&#13;where the metallic tin is made, which is the raw material used in UPV for the production of tin plates.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&#13;&lt;/b&gt;COMPANHIA METAL&amp;#218;RGICA PRADA (&amp;#8220;Prada&amp;#8221;)&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Prada&#13;operates in the area of two segments: steel metal packaging, production and processing and distribution of flat steel.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Metal&#13;packaging&lt;/i&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;the steel metal packaging segment, Prada produces its supply chain includes the chemical and food segments, providing packaging&#13;and printing services to leading companies in the market.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Distribution&lt;/i&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Prada&#13;is a player in the market of processing and distribution regarding flat steel products, with a diversified product line. It provides&#13;coils, rolls, strips, blanks, metal sheets, profiles, tubes and tiles, among other products, to the most different industry segments&#13;- from automotive to construction. It is also specialized in providing service steel processing, meeting the demand of all national&#13;companies.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&#13;&lt;/b&gt;CSN ENERGIA S.A.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Its&#13;main objective is the distribution of the excess electric power generated by CSN and Companies, consortiums or other entities&#13;in which CSN holds an interest.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&#13;&lt;/b&gt;FTL - FERROVIA TRANSNORDESTINA LOG&amp;#205;STICA S.A. (&amp;#8220;FTL&amp;#8221;)&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;FTL&#13;was created on the purpose of incorporating the spun-off portion of Transnordestina Log&amp;#237;stica S.A, the Company holds the&#13;concession to operate the railway cargo transportation, the public service is provided in northeastern Brazil, which includes&#13;the railway between the towns of Sao Luis to Altos, Altos to Fortaleza, Fortaleza to Souza, Souza to Recife/Jorge Lins, Recife/Jorge&#13;Lins, Recife/Jorge Lins to Salgueiro, Jorge Lins to Propri&amp;#225;, Paula Cavalcante to Cabedelo (Cabedelo Branch) and Itabaiana&#13;to Macau (Macau Branch) ("Network I").&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of May 13, 2019, the CSN subscribed shares by capitalization of advances for future capital increase amounting R$27,670, therefore&#13;its participation in the share capital of the company increased from 91.69% to 92.38%. As a result of the operations described&#13;above that caused a change in the shareholder&amp;#8217;s participation, the Company recorded a loss in the amount of R$293, recorded&#13;in shareholders' equity in other comprehensive income.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&#13;&lt;/b&gt;CSN MINERA&amp;#199;&amp;#195;O S.A. (&amp;#8220;CSN Minera&amp;#231;&amp;#227;o&amp;#8221;)&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Headquartered&#13;in Congonhas, Minas Gerais, it is primarily engaged in the production, purchase and sale of iron ore and commercializes its products&#13;mainly in the overseas market. From November 30,2015, the CSN Minera&amp;#231;&amp;#227;o S.A. has centralized mining operations of CSN,&#13;including the establishments of the mine Casa de Pedra, the port TECAR and the participation of 18.63% in MRS. The participation&#13;of the CSN in this subsidiary is 87.52%.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&#13;&lt;/b&gt;MIN&amp;#201;RIOS NACIONAL S.A. (&amp;#8220;Min&amp;#233;rios Nacional&amp;#8221;)&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Headquartered&#13;in Congonhas, Minas Gerais, Minera&amp;#231;&amp;#227;o Nacional is mainly engaged in the production and commercialization of iron ore.&#13;This subsidiary concentrates the mining rights assets related to the Fernandinho, Cayman and Casa de Pedra mines transferred to&#13;this subsidiary in the business combination process that took place in 2015.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;8.d)&#13;Joint ventures and joint operations financial information&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 9pt/116% Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;balances of the balance sheets and income statements of joint venture and joint operation are presented as follows and refer to&#13;100% of the companies&amp;#180; results:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 9pt/116% Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 23%; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 10%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Joint-Operation&lt;/i&gt;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Equity&#13;    interest (%)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;MRS&#13;    Log&amp;#237;stica&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;Transnordestina&#13;    Log&amp;#237;stica &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;It&amp;#225;&#13;    Energ&amp;#233;tica&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;MRS&#13;    Log&amp;#237;stica&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CBSI&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;Transnordestina&#13;    Log&amp;#237;stica &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;It&amp;#225;&#13;    Energ&amp;#233;tica&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;34.94%&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;47.26%&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;48.75%&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;34.94%&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;50.00%&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;46.30%&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;48.75%&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(220,230,241)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Balance&#13;    sheet&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Current assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(220,230,241)"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cash&#13;    and cash equivalents&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;670,296&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,166&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;65,793&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    345,962&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,091&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    19,234&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;29,870&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Advances&#13;    to suppliers&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;20,100&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    3,240&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;363&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,750&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;73&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    1,734&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;937&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(220,230,241)"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    current assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    1,326,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;59,405&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15,955&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    736,768&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;41,284&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;108,851&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,718&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total current&#13;    assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    2,016,677 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;79,811&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;82,111&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,100,480&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;43,448&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;129,819&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;47,525&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(220,230,241)"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Non-current assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    non-current assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;789,562&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;258,391&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;24,361&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    804,570&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,111&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;222,630&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;25,840&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(220,230,241)"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Investments,&#13;    PP&amp;#38;E and intangible assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    8,316,033&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    8,968,447&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    426,403&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,482,292&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,324&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    8,428,567&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;457,578&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total non-current&#13;    assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    9,105,595 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    9,226,838 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    450,764 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;7,286,862&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;8,435&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    8,651,197 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;483,418&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(220,230,241)"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;11,122,272&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    9,306,649 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    532,875 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;8,387,342&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;51,883&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    8,781,016 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;530,943&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; 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   &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Borrowings&#13;    and financing&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;653,784&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;103,877&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    422,793&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,350&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    75,906&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(220,230,241)"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Leases&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;256,034&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="background-color: white; white-space: nowrap; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    current liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="background-color: white; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    1,561,684&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;171,821&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,793&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,368,290&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;33,844&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;179,816&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;18,298&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(220,230,241)"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total current&#13;    liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    2,471,502 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;275,698&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;16,793&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,791,083&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;38,194&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;255,722&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;18,298&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="background-color: white; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Non-current&#13;    liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="background-color: white; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(220,230,241)"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Borrowings&#13;    and financing&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    2,369,615&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    6,084,424&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,111,518&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,262&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    5,754,073&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="background-color: white; white-space: nowrap; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Leases&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="background-color: white; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    1,650,758&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(220,230,241)"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    non-current liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;527,871&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;430,603&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,550&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    640,535&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;539&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;218,839&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15,113&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="background-color: white; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&#13;    non-current liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="background-color: white; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    4,548,244 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    6,515,027 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;16,550&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2,752,053&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,801&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    5,972,912 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;15,113&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(220,230,241)"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Shareholders&amp;#8217;&#13;    equity&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    4,102,526 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    2,515,924 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    499,532 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3,844,206&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;11,888&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    2,552,382 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;497,532&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="background-color: white; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&#13;    liabilities and shareholders&amp;#8217;&lt;br /&gt;equity&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="background-color: white; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;11,122,272&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    9,306,649 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    532,875 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; 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   &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;166,358&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(220,230,241)"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cost&#13;    of sales and services&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(83,129)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,476,628)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(142,254)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (77,829)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gross profit&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;33,606&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    817,981&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;79,919&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,249,820&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;23,826&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;88,529&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(220,230,241)"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Operating&#13;    (expenses) income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (12,328)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    207,840&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (18,077)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(62,660)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(313,606)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,884)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (18,020)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (60,104)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;    income (expenses), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (1,460)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (268,089)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (18,386)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,183&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(151,839)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(179)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (26,103)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(126)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(220,230,241)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Income before income tax and social&lt;br /&gt;contribution&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (44,123)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;28,299&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Current and deferred&#13;    income tax&lt;br /&gt;and social contribution&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (6,428)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (254,378)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; 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   &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (9,452)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(220,230,241)"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(Loss) profit&#13;    for the year, net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;13,390&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    503,354 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    (36,463)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12,295&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    521,615 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;9,002&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    (44,123)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;18,847&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;a name="page_36"&gt;&lt;/a&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;IT&amp;#193; ENERG&amp;#201;TICA S.A. - (&amp;#8220;ITASA&amp;#8221;)&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;ITASA&#13;is a corporation established in July 1996 that was engaged to operate under a concession, the It&amp;#225; Hydropower Plant (&amp;#8220;UHE&#13;It&amp;#225;&amp;#8221;), with 1,450 MW of installed power, located on the Uruguay River, on the Santa Catarina and Rio Grande do Sul&#13;state border. The UHE It&amp;#225; concession is shared with ENGIE Brasil Energia S.A., with CSN holding 48.75%.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;MRS LOG&amp;#205;STICA S.A. (&amp;#8220;MRS&amp;#8221;)&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;With&#13;registered offices in the City of Rio de Janeiro-RJ, this subsidiary is engaged in public railroad transportation, on the basis&#13;of an onerous concession, on the domain routes of the Southeast Grid of the federal railroad network (Rede Ferrovi&amp;#225;ria Federal&#13;S.A. &amp;#8211; RFFSA), located in the Southeast (Rio de Janeiro, S&amp;#227;o Paulo and Belo Horizonte. The concession has a 30-year&#13;term as from December 1, 1996, extendable for an equal term by exclusive decision of the concession grantor.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;MRS&#13;may further engage in services involving transportation modes related to railroad transportation and participate in projects aimed&#13;at expanding the railroad service concessions granted.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;For&#13;performance of the services covered by the concession, MRS leased from RFFSA for the same concession period, the assets required&#13;for operation and maintenance of the freight railroad transportation activities. At the end of the concession, all the leased&#13;assets are to be transferred to the ownership of the railroad transportation operator designated at that time.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company had a direct equity interest of 18.64% in the capital stock of MRS and an indirect equity interest of 18.63% through its&#13;subsidiary CSN Minera&amp;#231;&amp;#227;o S.A., consequently the total participation is 34.94%.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;CONS&amp;#211;RCIO DA USINA HIDREL&amp;#201;TRICA DE IGARAPAVA&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Igarapava Hydroelectric Power Plant is located on the Grande River, in the city of Conquista, MG, and has installed capacity of&#13;210 MW. It consists of 5 bulb-type generating units.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CSN&#13;holds a 17.92% investment in the consortium, whose specific purpose is the distribution of electric power, which is made according&#13;to the percentage equity interest of each company.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;balance of property, plant and equipment less depreciation as of December 31, 2019 is R$22,441 (R$23,596 as of December 31, 2018)&#13;and the expense in 2019 amounted to R$6,497 (R$5,827 in 2018).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;CBSI - COMPANHIA BRASILEIRA DE SERVI&amp;#199;OS DE INFRAESTRUTURA (&amp;#8220;CBSI&amp;#8221;)&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CBSI&#13;is the result of a joint venture between CSN and CKTR Brasil Ltda, which CSN held 50% interest. Based in the city of Arauc&amp;#225;ria,&#13;PR, CBSI is primarily engaged in providing services to CSN and other third-party entities, and can operate activities related&#13;to the refurbishment and maintenance of industrial machinery and equipment, construction maintenance, industrial cleaning, logistic&#13;preparation of products, among other activities.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;-&#13;Business Combination: Acquisition of control of the company CBSI &amp;#8211; Companhia Brasileira de Servi&amp;#231;os de Infraestrutura&#13;(&amp;#8220;CBSI&amp;#8221;)&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;November 29, 2019, the Company acquired 50% of the capital of the company CBSI, of which it already held another 50%, becoming&#13;the holder of 100% of the shares. The value of the transaction was R$24,000 (twenty-four million reais) for 1,875,146 (one million&#13;eight hundred seventy-five thousand one hundred forty-six) common, nominative shares with no par value.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;a name="page_37"&gt;&lt;/a&gt;The&#13;parties involved recognize that the price has been established considering the liabilities, contingencies, assets and results,&#13;past and future, of CBSI, and that no additional claim will be accepted from any of the parties at any time in relation to the&#13;value of the transaction.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;market values of the assets acquired, and liabilities assumed do not differ from the book values on the acquisition date.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Determination&#13;of the purchase price:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 72%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Description&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 2%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;R$&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 2%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Reference&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Fair value of the&#13;    interest held by the acquirer in the acquiree immediately before the combination&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;8,775&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Amount&#13;    paid on the acquisition of CBSI&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;24,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Purchase&#13;    price considered for the business combination&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;32,775&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;i.&#13;50% of the stake held prior to the acquisition;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;ii.&#13;Total amount paid for another 50% of the CBSI company.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;accordance with IFRS 3 - Business Combination, the interest held by the Company is part of the consideration transferred.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Below&#13;are the values resulting from the business combination:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 74%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Assumptions&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 5%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 21%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;R$&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Consideration paid&#13;    for the acquisition of the remaining 50% interest in CBSI&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;24,000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Fair value of the&#13;    stake previously held by CSN&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;8,775&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-decoration: underline; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;u&gt;Total&#13;    consideration paid for the acquisition of CBSI&lt;/u&gt;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;32,775&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Fair value of&#13;    CBSI's shareholders' equity on the acquisition date&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(17,550)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Goodwill&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;15,225&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Goodwill&#13;is an asset that represents future economic benefits resulting from other assets acquired in a business combination, which are&#13;not individually identified and separately recognized. It is allocated to a separate account in the individual financial statements&#13;in the investment group and in the intangible group in the consolidated financial statements.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;a name="page_38"&gt;&lt;/a&gt;The&#13;balance sheet of the assets acquired, and liabilities assumed on November 29, 2019 is shown below:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 84%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;ASSETS&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 15%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cash and cash equivalents&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,656&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Accounts receivable&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160; 67,340&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Deferred taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;476&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160; 11,301&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Inventory&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160; 16,939&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Fixed assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;9,123&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Intangible assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;348&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total assets acquired&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&amp;#160;&#13;    108,183 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;LIABILITIES&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Borrowings and financing&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160; 19,781&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Trade payables&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160; 15,564&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Payroll and related taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160; 32,855&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Tax payables&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,950&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13; 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   &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    90,633 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Equity&#13;    acquired&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    17,550 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0 0pt 18pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 18pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;TRANSNORDESTINA LOG&amp;#205;STICA S.A. (&amp;#8220;TLSA&amp;#8221;)&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 18pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TLSA&#13;is primarily engaged in the public service operation and development of a railroad network in the Northeast of Brazil network,&#13;comprising the rail segments Eliseu Martins to Trindade, Trindade to Salgueiro, Salgueiro to Porto Suape, Salgueiro to Miss&amp;#227;o&#13;Velha and Miss&amp;#227;o Velha to Pec&amp;#233;m (&amp;#8220;Railway System II&amp;#8221;).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;It&#13;is in pre-operational phase and will remain so until the completion of Rail Network II. The approved schedule, which considered&#13;the completion of the work by January 2017, is currently under discussion with the responsible agencies, according described in&#13;the item 27.b. The Management understands that new deadlines for project completion will not have material adverse effects on&#13;the expected return on investment.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;During&#13;the year 2017, the other shareholders of TLSA subscribed 2,912,997 shares in amounting to R$153,253, diluting CSN on TLSA share&#13;capital to 46.30%.&amp;#160; Therefore, due to the transactions described above and the participation change of the shareholders in&#13;the share capital of TLSA on 2017, the Company recognized a gain of R$2,814, recorded in equity in other comprehensive income.&#13;In May 2019, the Northeast Investment Fund - FINOR transferred to CSN, BNDES and BNDESPAR, 1,677,816 (one million six hundred&#13;seventy-seven thousand, eight hundred and sixteen) class &amp;#8220;B preferred shares, of which 501,789 (five hundred and one thousand,&#13;seven hundred and eighty-nine) shares were transferred specifically to CSN. On 12/31/2019, the Company's interest in the capital&#13;of TLSA is 47.26% of the total capital and 92.60% of the voting capital.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Management receives funds from its shareholders and third parties for completion of the works, according described in the item&#13;27.b, which are expected to be available, based on agreements previously entered into and recent discussions between the involved&#13;parties. After analyzing this matter, Management concluded as adequate the use of the accounting base of the project&amp;#8217;s going&#13;concern in the preparation of the financial statements for the year ended December 31, 2019.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TLSA&#13;performed an impairment test of its own long-live assets using the discount cash flow method and considered the main assumptions,&#13;as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Measurement&#13;of recoverable value:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border: Black 1pt solid; width: 50%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Cash&#13;    Flow Projection&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 50%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Until&#13;    2057&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gross&#13;    Margin&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Based&#13;    on market studies to capture operations costs and loads, based on studies of market trends.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Estimated&#13;    Costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Costs&#13;    based on studies and market trends.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Growth&#13;    rate in perpetuity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Growth&#13;    rate was not considered due to the projection model until the end of the concession.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Discount&#13;    rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Between&#13;    5.09% to 6.98% in real terms.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;a name="page_39"&gt;&lt;/a&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;addition, CSN, as an investor, performed an impairment test of its stake in TLSA, through TLSA ability to distribute dividends,&#13;methodology known as Dividend Discount Model, or DDM, to remunerate the capital invested by shareholders. In order to perform&#13;this test, some aspects were taken into account, such as:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;The flow of dividends was obtained from the TLSA nominal cash flow;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;The flow of dividends was calculated considering the annual percentages of participation, considering the dilutions of the CSN&amp;#8217;s&#13;stakes due to the amortization of debts;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;This flow of dividends was discounts at present value using cost of equity (Ke) embedded in the WACC rate of TLSA; and&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;This Ke obtained was the one calculated in the &amp;#8220;rolling WACC&amp;#8221; of TLSA.&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Due&#13;to the sharing of investors risks, and by the fact that the asset that is being tested represents the cash-generating unit itself,&#13;which is equal to the legal entity, the risk determined by CSN Management is the same applied by TLSA when the evaluation of their&#13;own investments, not applying an additional risk factor to the model.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;a result, it was not necessary to recognize an impairment in the surplus-value of the investments in the year ended on December&#13;31, 2019.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;8.e)&#13;Additional information on indirect participation in abroad operations&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;STAHLWERK TH&amp;#220;RINGEN GMBH (&amp;#8220;SWT&amp;#8221;)&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;SWT&#13;was formed from the former industrial steel complex of Maxh&amp;#252;tte, located in the Germany city of Unterwellenborn, which produces&#13;steel shapes used for construction in accordance with international quality standards. Its main raw material is steel scrap; the&#13;Company has an installed production capacity of 1.1 million metric tons&amp;#8217; steel/year. The SWT is a wholly owned indirect&#13;subsidiary of CSN Steel S.L.U, a subsidiary of CSN.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;COMPANHIA SIDERURGICA NACIONAL &amp;#8211; LLC (&amp;#8220;CSN LLC&amp;#8221;)&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Incorporated&#13;in 2001 with the assets and liabilities from the extinct Heartland Steel Inc., CSN LLC has an industrial plant in Terre Haute,&#13;Indiana State - USA, where the cold rolled and galvanized steel production lines are located, its installed production capacity&#13;is 800 thousand tons/year. CSN LLC is a wholly owned indirect subsidiary through CSN Steel S.L.U. after Merger, previously named&#13;CSN Americas S.L.U, a subsidiary of CSN.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;June 5, 2018 CSN LLC had its corporate name changed to "Heartland Steel Processing, LLC". On the same date, a new company was&#13;incorporated under the name "Companhia Sider&amp;#250;rgica Nacional, LLC", a wholly owned subsidiary of Heartland Steel Processing,&#13;LLC. On June 28, 2018, Companhia Sider&amp;#250;rgica Nacional, LLC., became a wholly-owned subsidiary of CSN Steel and, on June 29,&#13;2018, Heartland Steel Processing, LLC was sold to Steel Dynamics, Inc for the base transaction price of R$400million.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;new "Companhia Sider&amp;#250;rgica Nacional, LLC" imports and comercializes steel products and maintains its activities in the United&#13;States.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;LUSOSIDER A&amp;#199;OS PLANOS S.A. (&amp;#8216;Lusosider&amp;#8217;&amp;#8217;)&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Incorporated&#13;in 1996 in succession to Siderurgia Nacional (a company privatized by the Portuguese government that year), Lusosider is the only&#13;Portuguese company of the steel industry to produce cold rolled and galvanized anti-corrosion steel. Based in Paio Pires, The&#13;Lusosider has an installed capacity of about 550,000 tons / year to produce four large groups of steel products: galvanized sheet,&#13;cold rolled sheet, pickled and oiled plate. The products are manufactured by Lusosider and may be used in the packaging industry,&#13;construction (pipes and metallic structures) and in home appliance components.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;a name="page_40"&gt;&lt;/a&gt;&lt;b&gt;8.f)&#13;Other investments&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;PANATL&amp;#194;NTICA S. A. (&amp;#8220;Panatl&amp;#226;ntica&amp;#8221;)&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Panatl&amp;#226;ntica&#13;is a publicly-held company, headquartered in the city of Gravata&amp;#237;, State of Rio Grande do Sul, engaged in the manufacturing,&#13;trade, import, export and processing of steel and ferrous or non-ferrous metals, coated or not. This investment is classified&#13;as fair value through profit or loss.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company currently holds 11.31% (11.33% as of December 31, 2018) of Panatl&amp;#226;ntica&amp;#8217;s total share capital.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;USINAS SIDERURGICAS DE MINAS GERAIS S.A. &amp;#8211; USIMINAS (&amp;#8220;USIMINAS&amp;#8221;)&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Usiminas,&#13;headquartered in Belo Horizonte, State of Minas Gerais, is engaged in steel and related operations.&amp;#160; Usiminas produces flat&#13;rolled steel in the Intendente C&amp;#226;mara and Jos&amp;#233; Bonif&amp;#225;cio de Andrada e Silva plants, located in Ipatinga, Minas&#13;Gerais, and Cubat&amp;#227;o, S&amp;#227;o Paulo, respectively, the final product is sold in the domestic and foreign market. Usiminas&#13;also exploits iron ore mines located in Ita&amp;#250;na, Minas Gerais, to meet its verticalization and production cost optimization&#13;strategies. Usiminas also has service and distribution centers located in several regions of Brazil, and the Cubat&amp;#227;o, S&amp;#227;o&#13;Paulo, and Praia Mole in Esp&amp;#237;rito Santo, all centers are located in strategic locations for the shipment of its production.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;April 9, 2014, the Administrative Council for Economic Defense (CADE - Conselho Administrativo de Defesa Econ&amp;#244;mica) issued&#13;its decision on the matter about the Usiminas shares held by CSN signing a Performance Commitment Agreement), also called TCD,&#13;between CADE and CSN. Under the terms of the decision of CADE and TCD, CSN must reduce its interest in USIMINAS, within a specified&#13;period. The deadline and percentage reduction are confidential. In addition, the political rights in Usiminas will continue suspended&#13;until the Company reaches the limits established in the TCD.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;February 2018, were sold 3,136,100 of preferred shares (USIM5) in the amount of R$39,377, by the exclusive fund &amp;#8220;VR1 - Multi-Credit&#13;Private Investment Fund.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2019, and 2018, the Company&amp;#8217;s interest in Usiminas&amp;#8217;s capital was 15.19% in common shares and 20.29%&#13;in preferred shares.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;December 2019, the Company opted to reclassify the investment measured at fair value through profit or loss to current assets&#13;through a new management decision regarding the maintenance of shares in line with its asset sale strategy.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;a name="page_41"&gt;&lt;/a&gt;USIMINAS&#13;is listed on the S&amp;#227;o Paulo Stock Exchange (&amp;#8220;B3 S.A.&amp;#8221;: USIM3 and USIM5).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;ARVEDI METALFER DO BRASIL S.A. (&amp;#8220;Arvedi&amp;#8221;)&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Arvedi,&#13;headquartered in Salto, State of S&amp;#227;o Paulo, is engaged in pipe production. As of December 31, 2019 and 2018 CSN held 20.00%&#13;of Arvedi&amp;#8217;s share capital.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;8.g)&#13;Investment Property&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company maintains several properties for the purpose of using them in its operations, whether for industrial expansions, or for&#13;the benefit of its employees and the communities adjacent to its industrial plants.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;During&#13;the year of 2019, the Company started technical studies for the exploration of real estate activities aiming at earning income&#13;and capital appreciation. Already with a view to implementing these activities, during 2019 some land and buildings that were&#13;classified as fixed assets were reclassified to investment properties as shown below:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 53%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 15%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 15%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Land&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Buildings&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;68,877&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;53,816&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;122,693&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Accumulated depreciation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(21,498)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(21,498)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Balance at December 31,2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 7.05pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;68,877&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 7.05pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;32,318&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 7.05pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;101,195&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;December 31, 2019, the Company's management estimated the fair value of investment properties in R$1,7 billion.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfJointVenturesExplanatory>
    <ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;9&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;PROPERTY, PLANT AND EQUIPMENT&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 29%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 8%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; white-space: nowrap; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Land&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Buildings&#13;    and Infrastructure&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Machinery,&#13;    equipment and facilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Furniture&#13;    and fixtures&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Construction&lt;br /&gt;in&#13;    progress (ii)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: center"&gt;&lt;b&gt;Right&#13;    of use (i)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Other&#13;    (*)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Balance at December&#13;    31, 2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    287,854 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    2,678,638 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    11,687,271 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    30,530 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,282,436&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    80,135 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;18,046,864&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Cost&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    287,854&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    3,751,429&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    22,426,782&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    165,331&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;3,282,436&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;355,768&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;30,269,600&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Accumulated depreciation&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (1,072,791)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(10,739,511)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (134,801)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (275,633)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(12,222,736)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Balance at December&#13;    31, 2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    287,854 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    2,678,638 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    11,687,271 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    30,530 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,282,436&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    80,135 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;18,046,864&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Effect&#13;    of foreign exchange differences&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;1,499&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    2,978&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;8,033&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    106&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;2,464&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    56&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;15,136&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Acquisitions&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;6,125&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    16,116&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    459,460&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;1,763&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;1,924,520&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    43,111&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    41,574&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;2,492,669&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Capitalized&#13;    interest (notes 24 and 29)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    13&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    117,176&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&#13;    117,189&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Write-off&#13;    (note 23)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(2,143)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (130)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(80,426)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(1)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(30,400)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(1,354)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (149)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;(114,603)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Depreciation&#13;    (note 22)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (135,313)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(1,241,026)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(5,999)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(58,843)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (25,038)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;(1,466,219)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Transfers&#13;    to other asset categories&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    790&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;294,872&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;1,766,047&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;2,629&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(2,053,290)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (11,048)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Transfer&#13;    to intangible assets&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (31)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(11,865)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;(11,896)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Right&#13;    of use- Initial recognition&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    640,989&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&#13;    640,989&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Right&#13;    of use - Remesurement&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (151,558)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;(151,558)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;ARO&#13;    Update&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;225,125&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&#13;    225,125&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Transfer&#13;    to Investment Property&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(67,176)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (20,030)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(13,989)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;(101,195)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Consolidation&#13;    CBSI&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;4,940&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (573)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    4,756&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;9,123&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Others&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (680)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;(680)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Balance at December&#13;    31, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    226,949 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    3,062,238 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    12,603,619 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    28,455 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,217,052&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    472,345 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    90,286 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;19,700,944&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Cost&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    226,949&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    4,250,471&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    24,372,514&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    170,229&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;3,217,052&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    531,044&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;386,144&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;33,154,403&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Accumulated depreciation&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (1,188,233)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(11,768,895)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (141,774)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(58,699)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (295,858)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(13,453,459)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Balance at December&#13;    31, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    226,949 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    3,062,238 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    12,603,619 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    28,455 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,217,052&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    472,345 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    90,286 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;19,700,944&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;Refer basically to railway assets such as courtyards, tracks, mines and dormant and in the group leasehold improvements, vehicles,&#13;hardware.&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_42"&gt;&lt;/a&gt;&lt;b&gt;(i)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Right of use&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;movement of the rights of use as of December 31, 2019 is as follows&lt;/p&gt;&#13;&#13;&lt;p style="text-align: right; margin: 0pt 10pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; width: 41%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Land&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Buildings&#13;    and Infrastructure&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Machinery,&#13;    equipment and facilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Other&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Initial recognition&#13;    &amp;#8211; Rights of use&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;556,133&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;54,513&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;9,783&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;20,560&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;640,989&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Addition&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,719&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;34,197&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,195&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;43,111&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Remeasurement&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(152,915)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12,112&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(4,525)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(6,230)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(151,558)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Depreciation&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(21,314)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(9,190)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(15,311)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(13,028)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(58,843)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Write-off&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,338)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(16)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,354)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Balance at&#13;    December 31, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;380,566&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;64,154&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;24,144&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;3,481&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;472,345&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Cost&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;401,746&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;73,344&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;39,455&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;16,499&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;531,044&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Accumulated depreciation&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(21,180)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(9,190)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(15,311)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(13,018)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(58,699)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Balance at&#13;    December 31, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;380,566&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;64,154&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;24,144&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;3,481&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;472,345&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(ii)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Construction in progress&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;breakdown of the projects comprising construction in progress is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 5%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 35%; text-align: center"&gt;&lt;b&gt;Project&#13;    description&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Start&#13;    date&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: center"&gt;&lt;b&gt;Completion&#13;    date&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&lt;b&gt;Logistics&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Current investments for maintenance of current&#13;    operations.&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;81,944&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;89,595&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;81,944&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;89,595&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&lt;b&gt;Mining&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Expansion of Casa de Pedra Mine capacity production.&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2007&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2020&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;883,742&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;844,194&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Expansion of TECAR export capacity.&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2009&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2022&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;303,965&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;289,298&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Current investments for maintenance of current&#13;    operations.&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;389,510&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;725,616&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;1,577,217&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;1,859,108&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&lt;b&gt;Steel&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Supply of 16 torpedo&amp;#8217;s cars for operation&#13;    in the steel industry&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2008&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2020&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;75,582&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;94,920&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Current investments for maintenance of current&#13;    operations.&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;811,049&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;558,922&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;886,631&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;653,842&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&lt;b&gt;Cement&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Construction of cement plants.&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2011&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2023&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;sup&gt;(4)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;577,712&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;585,163&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Current investments for maintenance of current&#13;    operations.&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;93,548&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;94,728&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;671,260&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;679,891&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="3" style="text-indent: 7.05pt"&gt;&lt;b&gt;Construction&#13;    in progress&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: top; text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;3,217,052&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    3,282,436&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(1)&#13;Estimated completion date of the Central Plant Step 1;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(2)&#13;Estimated completion date of phase 60 Mtpa;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(3)&#13;Refers substantially to the technological modernization of the continuous running machines; increased efficiency in zinc plating&#13;lines and contractual agreement signed for the supply of new equipment;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(4)&#13;Refers substantially to the acquisition of new Integrated Cement Plants.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_43"&gt;&lt;/a&gt;The average estimated&#13;useful lives are as follows, in years:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Buildings&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;38&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;38&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Machinery, equipment and facilities&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;21&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Furniture and fixtures&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Others&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;14&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;15&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;9.a)&#13;Capitalized Interest&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2019, the Company capitalized borrowing costs amounting to R$117,189 in consolidated (as of December 31, 2018,&#13;R$71,611 in consolidated). These costs are basically estimated for the mining projects, mainly relating to the expansion of Casa&#13;de Pedra (MG) and TECAR (RJ), see notes 24 and 29. The rates for non-specific projects in the year ended December 31, 2019 are&#13;6.58% (6.31% as of December 31, 2018).&lt;/p&gt;</ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory>
    <ifrs-full:DisclosureOfIntangibleAssetsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;10&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;INTANGIBLE ASSETS&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 24%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; white-space: nowrap; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Goodwill&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Customer&#13;    relationships&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Software&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Trademarks&lt;br /&gt;and&lt;br /&gt;patents&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Rights&#13;    and licenses (*)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Others&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Balance at December&#13;    31, 2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,590,931&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;288,773&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;54,972&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;150,009&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,166,999&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;1,491&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    7,253,175 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Cost&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,831,338&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;573,614&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;161,067&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;150,009&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,185,701&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,491&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 7,903,220&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Accumulated depreciation&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(131,077)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(284,841)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(106,095)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(18,702)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (540,715)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;Adjustment&#13;    for accumulated recoverable value&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(109,330)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (109,330)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Balance at December&#13;    31, 2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,590,931&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;288,773&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;54,972&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;150,009&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,166,999&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;1,491&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    7,253,175 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;Effect&#13;    of foreign exchange differences&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;4,711&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;3&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;3,092&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;33&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    7,839&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;Acquisitions&#13;    and expeditures&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;1,387&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;40&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    1,427&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;Transfer&#13;    to property, plant and equipment&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;7,808&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;4,088&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    11,896&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;Amortization&#13;    (note 22)&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(47,345)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(10,657)&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (127)&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (58,129)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Goodwill&#13;    - Acquisition 50% CBSI (Note 8d)&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;15,225&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    15,225&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Consolidation&#13;    CBSI on November 30, 2019.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;346&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;2&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;348&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Balance at December&#13;    31, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,606,156&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;246,139&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;53,859&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;153,103&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,170,960&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;1,564&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    7,231,781 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;Cost&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;3,846,563&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;585,407&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;171,152&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;153,103&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;3,189,789&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;1,564&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    7,947,578&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;Accumulated&#13;    depreciation&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(131,077)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(339,268)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(117,293)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(18,829)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (606,467)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;Adjustment&#13;    for accumulated recoverable value&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(109,330)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (109,330)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Balance at December&#13;    31, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,606,156&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;246,139&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;53,859&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;153,103&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,170,960&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;1,564&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    7,231,781 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;Composed mainly by mineral rights. Amortization is recorded based on production volumes.&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;average useful lives by nature are as follows, in years:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Software&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Customer relationships&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;10.a)&#13;Impairment testing&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;goodwill arising from expectations for future profitability of the companies acquired and the intangible assets with indefinite&#13;useful lives (trademarks) have been allocated to the operational divisions (cash-generating units) of CSN, which represent the&#13;lowest level of assets or group of assets. According to IAS36, when a CGU has an intangible asset with indefinite useful life&#13;allocated, the Company performs an impairment test. The CGU with intangible assets in this situation are as follows:&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 0px; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="11" style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="text-align: right; text-indent: -5.45pt; margin: 0pt 2pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-top: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Goodwill&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-top: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Trademarks&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 31%"&gt;&lt;b&gt;Cash&#13;    generating unity&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Segment&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; width: 9%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Packaging &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;Steel&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    158,748&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    158,748&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    158,748&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    158,748&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Long Stel &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;Steel&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    235,595&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    235,595&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    153,103&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;150,009&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    388,698&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    385,604&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Minning &lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;Mining&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 3,196,588&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,196,588&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,196,588&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,196,588&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Other Steel &lt;sup&gt;(4)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Steel&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;15,225&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;15,225&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,606,156 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,590,931 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;153,103&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;150,009&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;3,759,259&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,740,940 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&amp;#160;The goodwill of the Packaging cash-generating unit is shown net of impairment loss in the amount of R$109,330, recognized&#13;in 2011.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(2)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;The goodwill and trademark that are recorded in line item intangible assets at long steel segment, those transactions are derived&#13;from the business combination of Stahlwerk Thuringen GmbH ("SWT") and Gallardo Sections CSN. The assets mentioned are considered&#13;to have indefinite useful lives as they are expected to contribute indefinitely to the Company's cash flows.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(3)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Refers to the goodwill based on expectations for future profitability, resulting from the acquisition of Namisa by CSN Minera&amp;#231;&amp;#227;o&#13;concluded in December 2015, tested annually for the purpose of analyzing recoverability.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(4)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On November 29, 2019, CSN acquired the entire stake held by CKTR Brasil Servi&amp;#231;os Ltda., corresponding to 50% of CBSI's shares,&#13;and now holds 100% of CBSI's share capital.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;impairment testing of the goodwill and the trademark include the balance of property, plant and equipment of the cash-generating&#13;units and also the intangible assets. The test is based on the comparison between the actual balances and the value in use of&#13;those units, determining based on the projections of discounted cash flows and use of such assumptions and judgements as: growth&#13;rate, costs and expenses, discount rate, working capital, future Capex investment and macroeconomic assumptions observable in&#13;the market.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;main assumptions used in calculations of value in use at December 31, 2019 are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border: Black 1pt solid; vertical-align: bottom; width: 16%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: center"&gt;&lt;b&gt;&amp;#160;Metal&#13;    packaging&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: center"&gt;&lt;b&gt;&amp;#160;Mining&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: center"&gt;&lt;b&gt;&amp;#160;Other&#13;    Steel &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: center"&gt;&lt;b&gt;&amp;#160;Flat&#13;    steel (*) &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 20%; text-align: center"&gt;&lt;b&gt;&amp;#160;Logistic&#13;    (**) &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Measurement&#13;    of recoverable value&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;Discounted&#13;    Cash Flow&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;Discounted&#13;    Cash Flow&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;Discounted&#13;    Cash Flow&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;Discounted&#13;    Cash Flow&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;Discounted&#13;    Cash Flow&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;Cash&#13;    flow projection &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Until&#13;    2029 + perpetuity&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;Until&#13;    2054&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Until&#13;    2029 + perpetuity&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Until&#13;    2029 + perpetuity&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Until&#13;    2027&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Gross&#13;    Margin&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Gross&#13;    margin updated based on historical data, impacts of business restructuring and market trends&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Reflects&#13;    projection of costs due to the progress of the mining plan as well as startup and ramp up of projects. Price and exchange&#13;    rate projected according industry reports.&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Gross&#13;    margin updated based on historical data and market trends&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Gross&#13;    margin updated based on historical data and market trends.&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Estimated&#13;    based on market studies for cargo captures and operational costs according market trends.&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Cost&#13;    atualization &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Cost&#13;    based on historical data of each product and impacts of business restructuring&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Updated&#13;    costs based on historical data, progress of mining plan as well as startup and ramp up of projects&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Updated&#13;    costs based on historical data and market trends&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Updated&#13;    costs based on historical data and market trends&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Costs&#13;    based on historical data and market trends&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;Perpetual&#13;    growth rate&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Without&#13;    growth&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Without&#13;    perpetuity&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Without&#13;    growth&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Growth&#13;    of 1.4% p.a in real terms updated by long term inflation of 1.7% p.a. of the Euro zone&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Without&#13;    perpetuity&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Discount&#13;    rate &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-right: black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;For&#13;    metal packaging, the cash flow considered a discount rate around 8% p.a. in real terms. For mining, flat steel and other steel&#13;    (CBSI), cash flows considered a discount rate between 10% and 12% p.a. in nominal terms. For the logistic segment, cash flow&#13;    was discounted using a discount rate between 5.09% and 5.41% p.a. in real terms. The discount rate was based on the weighted&#13;    average cost of capital ("WACC") that reflects the specific risk of each segment.&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;Refer to assets of subsidiary Lusosider, located in Portugal. The discount rate was applied on the discounted cash flow prepared&#13;in Euros, the functional currency of this subsidiary.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(**)&#13;Refer to assets of subsidiary FTL &amp;#8211; Ferrovia Transnordestina Log&amp;#237;stica S.A.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;For&#13;the subsidiary SWT &amp;#8211; long steel, the measurement of recoverable value was based on fair value and classified as Level 3,&#13;based on unobservable inputs that reflect the assumptions that market participants would use for pricing, including risk assumptions&#13;and discount rate.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Based&#13;on the analyses conducted by Management, it was not necessary to record losses by impairment to those assets for the year ended&#13;on December 31, 2019.&lt;/p&gt;</ifrs-full:DisclosureOfIntangibleAssetsExplanatory>
    <ifrs-full:DisclosureOfBorrowingsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;11&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;BORROWINGS, FINANCING AND DEBENTURES&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;balances of borrowings, financing and debentures, which are carried at amortized cost, are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0 0pt 138.95pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0pt 0 0pt 138.95pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Current&#13;    liabilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="text-align: center"&gt;&lt;b&gt;Non-current&#13;    liabilities&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 51%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Debt agreements in the international market&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Variable interest in:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160;US$&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Prepayment&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,769,975&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,016,737&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,563,928&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,830,240&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Fixed interest in:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;US$&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Bonds, Perpetual Bonds and ACC&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,047,032&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,490,178&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,177,517&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,613,491&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;EUR&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Others&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;223,204&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;181,056&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;147,241&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;106,535&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;4,040,211&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;3,687,971&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12,888,686&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12,550,266&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Debt agreements in Brazil&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Securities with variable interest in:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;R$&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;BNDES/FINAME, Debentures, NCE and CCB&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,086,985&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,890,450&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,049,783&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,710,678&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Securities with fixed interest in:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;R$&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Intercompany&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25,038&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Prepayment&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;103,376&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,112,023&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,993,826&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;10,049,783&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;10,710,678&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total Borrowings and Financing &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;5,152,234&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;5,681,797&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;22,938,469&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;23,260,944&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Transaction Costs and Issue Premiums&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(26,391)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(28,358)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(97,276)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(87,309)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total Borrowings and Financing + Transaction&#13;    Costs&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;5,125,843&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;5,653,439&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;22,841,193&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;23,173,635&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;In April 2019, the Company issued debt securities in the foreign market ("Bonds"), through its subsidiary CSN Resources S.A.,&#13;in the amount of US$ 1 billion, being US$ 400 million with maturity in February 2023 and US$600 million with maturity in April&#13;2026, both with interest of 7.625% per annum. Between April and May 2019, a tender offer ("Tender Offer") of the Notes was issued&#13;by CSN Islands XI Corp. and CSN Resources S.A., subsidiaries of the Company, having repurchased US$ 1 billion in bonds with maturity&#13;in 2019 and 2020. In July 2019, the Company issued thought to its subsidiary CSN Resources, debt securities in the foreign market&#13;(&amp;#8220;Bonds&amp;#8221;), in the amount of US$ 175million, with maturity in February 2023 and interest of 7.625% per annum and made&#13;the final payment of the debt in the foreign market (&amp;#8220;Notes&amp;#8221;), issued by the company CSN Islands XI Corp in September&#13;2019 in the amount of US$ 142 million.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(2)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;In January 2019, the Company issued debt securities in the domestic market (&amp;#8220;Debentures&amp;#8221;), in the amount of R$ 1,950&#13;million, with maturity in 2023 and interest of 126,8% of CDI.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_47"&gt;&lt;/a&gt;The&#13;following table shows the average interest rate:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 23%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 31%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; width: 26%"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Average&#13;    interest rate (*)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&#13;    debt&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: right"&gt;US$&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6.66%&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;16,558,452&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: right"&gt;R$&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5.71%&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,161,806&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: right"&gt;EUR&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2.20%&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;370,445&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;28,090,703&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;In order to determine the average interest rates for debt contracts with floating rates, the Company used the rates applied as&#13;of December 31, 2019.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_48"&gt;&lt;/a&gt;&lt;b&gt;11.a)&#13;Maturities of borrowings, financing and debentures presented in non-current liabilities&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2019, the breakdown of principal plus interest of long-term liabilities as borrowings, financing and debentures&#13;by maturity date is presented as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 52%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Principal&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Bank&#13;    loans&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Capital&#13;    markets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Development&#13;    agencies&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;2021&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,884,003&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    636,667&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    55,636&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,576,306&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;2022&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,700,341&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    556,666&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    54,836&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,311,843&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;2023&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,945,897&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4,378,398&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    53,957&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    7,378,252&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;2024&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,575,437&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    64,746&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,640,183&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;2025&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    68,595&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    68,595&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;After 2025&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,418,420&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    514,170&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,932,590&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;Perpetual bonds&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4,030,700&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4,030,700&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    10,105,678 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    12,020,851 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    811,940 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    22,938,469 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;11.b)&#13;Amortization and borrowings raised, financing and debentures&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;table below presents the funding raised and amortizations during the year:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top; width: 68%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;&lt;b&gt;Opening balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;28,827,074 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;29,510,844&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Raised &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,149,381&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,154,471&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Payment of principal&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(11,775,093)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(5,019,978)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Payment of charges&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,039,112)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,141,710)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Provision of charges&#13;    (Note 24)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,996,305&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,009,688&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Consolidation of&#13;    CBSI as of November 30, 2019&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19,722&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Disposal of LLC&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(10,544)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Others &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;788,759&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,324,303&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Closing balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;27,967,036&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;28,827,074&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(1)&#13;Of the funding raised in the consolidated in 2019, R$100,661 (R$ 10,792 on December 31,2018) was raised to purchase fixed assets&#13;&amp;#8211; see note 29.&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(2)&#13;Includes unrealized exchange and monetary variations.&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_49"&gt;&lt;/a&gt;&amp;#160;In&#13;2019, the Group obtained and amortized loans as shown below:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Funding raised and amortizations:&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: right; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: right; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 64%; text-align: center"&gt;&lt;b&gt;Nature&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Raised&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Amortization&#13;    of principal&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Amortization&#13;    of charges&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Prepayment&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;805,288&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,596,711)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(319,257)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Bonds, Perpetual bonds, ACC and Facility&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,616,544&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(5,959,029)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(882,007)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;BNDES/FINAME, Debentures, NCE and CCB&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,727,549&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(4,219,353)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(837,848)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;10,149,381&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(11,775,093)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(2,039,112)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Covenants&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company's loan agreements establish the fulfillment of certain non-financial obligations, as well as maintenance of certain parameters&#13;and performance indicators, such as disclosure of its audited financial statements according to regulatory deadlines or payment&#13;of commission on risk assumption, if the certain financial indicators reaches the levels in those agreements. The Company is in&#13;compliance with the financial and non-financial obligations (covenants) of its current contracts. On December 31, 2019, the Company&#13;has provisioned R$10,531 in the Consolidated (R$ 38,134 as of December 31, 2018) for risk assumption.&lt;/p&gt;</ifrs-full:DisclosureOfBorrowingsExplanatory>
    <ifrs-full:DisclosureOfFinancialInstrumentsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;FINANCIAL INSTRUMENTS &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;I&#13;- Identification and measurement of financial instruments&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company can operate with various financial instruments, mainly cash and cash equivalents, including short-term investments, marketable&#13;securities, trade receivables, trade payables, and borrowings and financing. The Company also can operate into derivative transactions,&#13;currency swap, interest rate swap and commodity &lt;i&gt;swap&lt;/i&gt; operations.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Considering&#13;the nature of the instruments, the fair value is basically determined using quotations in the open capital market of Brazil and&#13;the Commodities and Futures Exchange. The amounts recorded in current assets and liabilities have immediate liquidity or maturity,&#13;mostly in short time maturity. Considering the term and the characteristics of these instruments, the carrying amounts approximate&#13;the fair values&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Classification of financial instruments&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 0px; margin-left: 3.5pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 28%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 6%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 9%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 9%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="3" style="border-bottom: black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Notes&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Fair&#13;    value through profit or loss&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Measured&#13;    at amortized cost&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Balances&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Fair&#13;    value through profit or loss&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Measured&#13;    at amortized cost&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Balances&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Cash and cash equivalents&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,088,955&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,088,955&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,248,004&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,248,004&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Financial investments&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;4&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,633,173&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,633,173&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 895,713&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 895,713&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Trade receivables&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;5&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,047,931&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,047,931&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,078,182&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,078,182&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Dividends receivable&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,554&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 44,554&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 46,171&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 46,171&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Derivative financial&#13;    instruments&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,364&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,364&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;351&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 351&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Trading securities&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,034&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 4,034&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,503&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 4,503&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 16pt"&gt;Loans&#13;    - related parties&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;7&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,675&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    2,675&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;5,398&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    5,814,613 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    5,820,011 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;4,854&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;5,270,745&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    5,275,599 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Non current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Financial investments&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;4&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;95,719&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 95,719&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,772&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 7,772&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Other trade receivables&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 7,059&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 7,059&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,451&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 7,451&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Compulsory loan -&amp;#160;&#13;    Eletrobr&amp;#225;s&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;845,284&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 845,284&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 813,428&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 813,428&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Loans - related parties&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;846,300&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 846,300&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 706,605&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 706,605&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Investments&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;8&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47,300&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 47,300&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,279,189&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,279,189&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Derivative financial&#13;    instruments&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,203&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 4,203&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;51,503&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,794,362 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,845,865 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,279,189&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,535,256&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    3,814,445 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;56,901&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    7,608,975 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    7,665,876 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;2,284,043&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;6,806,001&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    9,090,044 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 24pt"&gt;Borrowings and financing&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160; 11&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 5,152,234&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 5,152,234&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,681,797&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 5,681,797&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 24pt"&gt;Leases&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;13.a&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;35,040&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 35,040&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 24pt"&gt;Trade&#13;    payables&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    3,012,654&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    3,012,654&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;3,408,056&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    3,408,056&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 24pt"&gt;Trade&#13;    payables - Drawee risk&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&#13;    13&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    1,121,312&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    1,121,312&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    65,766&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    65,766&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 24pt"&gt;Dividends&#13;    and interest on equity&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&#13;    13&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;13,252&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    13,252&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    932,005&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    932,005&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    9,334,492 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    9,334,492 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    10,087,624 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    10,087,624 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;Non current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 24pt"&gt;Borrowings and financing&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160; 11&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22,938,469&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 22,938,469&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 23,260,944&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 23,260,944&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 24pt"&gt;Leases&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;13.a&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;439,350&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 439,350&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;23,377,819&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    23,377,819 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    23,260,944 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    23,260,944 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;&#13;        &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;32,712,311&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    32,712,311 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    33,348,568 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    33,348,568 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&lt;a name="page_51"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Fair value measurement&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;following table shows the financial instruments recognized at fair value through profit or loss using a valuation method:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="vertical-align: bottom; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="vertical-align: bottom; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Level&#13;    1&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Level&#13;    2&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Balances&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Level&#13;    1&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Level&#13;    2&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Balances&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 28%"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&lt;b&gt;Financial&#13;    assets at fair value through profit or loss&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 14pt"&gt;Derivative&#13;    financial instruments&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,364&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,364&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;351&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;351&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 14pt"&gt;Trading&#13;    securities&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,034&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,034&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,503&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,503&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&lt;b&gt;Non-current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&lt;b&gt;Financial&#13;    assets at fair value through profit or loss&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 14pt"&gt;Investments&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47,300&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47,300&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,279,189&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,279,189&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 14pt"&gt;Financial&#13;    derivative instruments&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 14pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;4,203&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;4,203&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;51,334&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;5,567&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;56,901&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;2,283,692&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;351&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;2,284,043&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Level&#13;1&lt;/b&gt; - quoted prices in active markets for identical assets or liabilities.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Level&#13;2&lt;/b&gt; -&amp;#160; Includes observable inputs in market such as interest rates, exchange etc., but not prices traded in active markets.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;There&#13;are no assets and liabilities classified as level 3.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;II&#13;&amp;#8211; Investments in financial instruments measured at fair value through profit or loss.&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company has common shares (USIM3), preferred shares (USIM5) of Usiminas (&amp;#8220;A&amp;#231;&amp;#245;es Usiminas&amp;#8221;) and shares of&#13;Panatl&amp;#226;ntica S.A (PATI 3), which are designated as fair value through profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Usiminas&#13;assets are classified as current asset recognized as financial investment and shares of Panatl&amp;#226;ntica as noncurrent assets&#13;recognizes as investments. Both are recorded at fair value, based on the market price quotation on the stock exchange (B3 S.A.).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;In&#13;accordance with the Company's policy, gains and losses arising from changes in the share price are recorded directly in the statement&#13;of income under Other Operating Income and Expenses.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Class&#13;    of shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="7" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="7" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Quantity&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Interest&#13;    (%)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Share&#13;    price&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1pt solid; text-align: center"&gt;&lt;b&gt;Closing&#13;    Balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Quantity&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Interest&#13;    (%)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Share&#13;    price&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; text-align: center"&gt;&lt;b&gt;Closing&#13;    Balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Fair&#13;    value&lt;br /&gt;adjustment&lt;br /&gt;recognized in profit&lt;br /&gt;or loss (note 23)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 9%; text-align: center"&gt;USIM3&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;107,156,651&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;15.19%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;9.87&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; text-align: right"&gt;1,057,636&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;107,156,651&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;15.19%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;11.44&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;1,225,872&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;(168,236)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;USIM5&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;111,144,456&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;29.29%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9.51&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,056,984&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;111,144,456&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;29.29%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9.22&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,024,751&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;32,232&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,114,620&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,250,623&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(136,004)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;PATI3&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,065,529&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11.31%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22.90&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47,300&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,997,642&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11.33%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;14.30&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;28,566&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;17,224&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,161,920&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,279,189&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(118,780)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Share market price risks&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company is exposed to the risk of changes in the price of the shares due to the investments, valued at fair value through profit&#13;or loss that have their prices based on the market price on the stock exchange (B3).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;III&#13;- Financial risk management&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company follows strategies of managing its risks, with guidelines regarding the risks incurred by the company. The nature and&#13;general position of financial risks are regularly monitored and managed in order to assess the results and the financial impact&#13;on cash flow. The quality of counterparties&amp;#8217; hedging instruments and the credit limit are also periodically reviewed.&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;market risks are hedged when it is considered necessary to support the corporate strategy or when it is necessary to maintain&#13;a level of financial flexibility.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Under&#13;the terms of the risk management policy, the Company can manage some risks by using derivative instruments not associate to any&#13;speculative deals or short sales.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_52"&gt;&lt;/a&gt;&lt;b&gt;12.a)&#13;Foreign exchange and interest rate risks&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Exchange rate risk&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;exchange rate risk arises from the existence of assets and liabilities denominated in US dollars or Euros since the Company's&#13;functional currency is substantially the Real that is called natural currency exposure. Net exposure is the result of offsetting&#13;the natural currency exposure by hedging instruments adopted by CSN.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;consolidated net exposure as of December 31, 2019 is as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 68%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid"&gt;&lt;b&gt;Foreign&#13;    Exchange Exposure&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;(Amounts&#13;    in US$&amp;#8217;000)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;(Amounts&#13;    in &amp;#8364;&amp;#8217;000)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Cash and cash&#13;    equivalents overseas&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;105,485&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,937&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Trade receivables&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;346,264&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,179&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;Other assets&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,516&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,815&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Total Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;455,265&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;17,931&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Borrowings and&#13;    financing&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(4,096,899)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(24,395)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Trade payables&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(69,284)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(10,488)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Other liabilities&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,680)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(963)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Total Liabilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(4,168,863)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(35,846)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;&lt;b&gt;Foreign exchange&#13;    exposure&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(3,713,598)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(17,915)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Cash flow hedge&#13;    accounting&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,530,713&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Swap CDI x U.S.Dollar&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;67,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Net Investment hedge&#13;    accounting&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;24,000&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;&lt;b&gt;Net foreign exchange&#13;    exposure&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,115,885)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;6,085&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Perpetual Bonds&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,000,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;&lt;b&gt;Net foreign exchange&#13;    exposure excluding perpetual bonds&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(115,885)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;6,085&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;CSN&#13;uses as strategy the hedge accounting, as well as derivative instruments with the purpose of hedging CSN's future cash flows.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Interest rate risk&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Risk&#13;arises from short- and long-term liabilities with fixed or post fixed interest rates and inflation rates.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Item&#13;12.b) shows the derivatives and hedging strategies to protect exchange and interest rates risks.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12.b)&#13;Hedging instruments: Derivative and cash flows hedge accounting and foreign investment hedge accounting&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;CSN&#13;uses instruments for protection of foreign currency risk and interest rate risk, as shown in the following topics:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&amp;#160;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Portfolio of derivative financial instruments&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Dollar&#13;x Euro swap&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;subsidiary Lusosider has derivative transactions to protect its dollar exposure versus euro.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Exchange&#13;rate swap CDI x &lt;/i&gt;Dollar &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;company has derivative operations with Bradesco Bank to hedge its NCE debt raised in September 2019 with maturity in October 2023&#13;in the amount of US$ 67million (equivalent to R$ 278milh&amp;#245;es), at a cost consistent with that usually praticed by the Company.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="11" style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Appreciation&#13;    (R$)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Fair&#13;    value&lt;br /&gt;(market)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: right"&gt;&lt;b&gt;Impact&#13;    on financial income (expenses) in 2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Counterparties&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Maturity&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Functional&#13;    Currency&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Notional&#13;    amount&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Asset&lt;br /&gt;position&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; text-align: right"&gt;&lt;b&gt;Liability&lt;br /&gt;position&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Amounts&#13;    receivable / (payable)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;i&gt;BCP&lt;/i&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;02/07/2020&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;Dollar&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12,875&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;51,923&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(50,559)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,364&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;783&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;&lt;i&gt;Total Dollar-to-Euro swap&lt;/i&gt;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;12,875&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;51,923&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(50,559)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,364&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;783&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;i&gt;Bradesco&lt;/i&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10/02/2023&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;Dollar&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;67,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;298,385&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(294,182)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,203&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,203&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;&lt;i&gt;Total Swap CDI x dollar&lt;/i&gt;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;67,000&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;298,385&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(294,182)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,203&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,203&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="5" style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;350,308&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(344,741)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;5,567&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,986&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: -7.1pt; margin: 0pt 0 0pt 7.1pt; font-size: 11pt"&gt;&lt;a name="page_53"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -7.1pt; margin: 0pt 0 0pt 7.1pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160; &lt;b&gt;Classification&#13;of the derivatives in the balance sheet and statement of income&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -7.1pt; margin: 0pt 0 0pt 7.1pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 52%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Instruments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="text-align: center"&gt;&lt;b&gt;Finance&#13;    income (expenses), net (note 24)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Non&#13;    current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;i&gt;Dollar to euro swap&lt;/i&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,364&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,364&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;783&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;i&gt;Swap CDI x dollar&lt;/i&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,203&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,203&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,203&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,364&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,203&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;5,567&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,986&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&amp;#160;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Cash flow hedge accounting &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company formally designated cash flow hedging relationships to protect highly probable future cash flows against US dollar fluctuations&#13;relating to sales made in U.S. dollars.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;In&#13;order to better reflect the accounting impacts of this foreign exchange hedging strategy on its profit, CSN designated part of&#13;its US dollar-denominated liabilities as a hedging instrument of its future exports. As a result, foreign exchange differences&#13;arising on translating the designated liabilities will be temporarily recognized in shareholders&amp;#8217; equity and allocated to&#13;profit or loss when such exports are carried out, which will allow recognizing the US dollar impact on liabilities and exports&#13;concurrently. Note that adopting hedge accounting does not entail contracting any financial instrument. As of December 31, 2019&#13;the Company designated for hedge accounting US$2,530,713 in exports to be carried out between October 2019 to April 2026.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;To&#13;support these designated amounts, the Company prepared formal documentation indicating how hedging is aligned with the goal and&#13;strategy of CSN&amp;#8217;s Risk Management by identifying the hedging instruments used, the hedging purpose, the nature of the hedged&#13;risk, and showing the expected high effectiveness of the designated relationships. The designated debt instruments total an amount&#13;equivalent to the portion of future exports. Thus, the exchange differences on translating the instrument and the hedged item&#13;are similar. According to the Company&amp;#8217;s accounting policy, continuous assessments of the prospective and retrospective effectiveness&#13;must be carried out by comparing the designated amounts with the expected amounts, approved in Management&amp;#8217;s budgets, and&#13;the actual export amounts.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Through&#13;hedge accounting, the exchange gains and losses of the debt instruments do not immediately affect the Company&amp;#8217;s profit or&#13;loss except to the extent that exports are carried out.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;table below shows a summary of the hedging relationships as of December 31, 2019:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 0px; margin-left: 3.5pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 22%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Designation&#13;    Date&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Hedging&#13;    Instrument&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Hedged&#13;    item&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Type&#13;    of hedged risk&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Hedged&#13;    period&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Exchange&#13;    rate on designation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Designated&#13;    amounts (US$&amp;#8217;000)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Amortizated&#13;    part (USD'000)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Effect&#13;    on Result&lt;br /&gt;(*) (R$'000)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Impact&#13;    on&lt;br /&gt;Shareholders'&lt;br /&gt;equity (R$'000)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;3/11/2014&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;October 2016&#13;    -&lt;br /&gt;September 2019&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2.4442&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160; 500,000&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(500,000)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(384,346)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;1/12/2014&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;October 2015 -&lt;br /&gt;February&#13;    2019&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2.5601&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160; 175,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(175,000)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(23,184)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;12/18/2014&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;May 2020&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2.6805&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;30,000&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(40,506)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;12/18/2014&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;May 2020&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2.6780&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;35,000&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(47,345)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;12/18/2014&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;May 2020&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2.6760&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;35,000&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(47,409)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;07/21/2015&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;July 2019 -&#13;    March&lt;br /&gt;2021&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.1813&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;60,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(15,000)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(11,254)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(38,223)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;07/23/2015&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;July 2019 -&#13;    March&lt;br /&gt;2021&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.2850&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160; 100,000&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(25,000)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(14,676)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(55,928)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;07/23/2015&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;October 2018&#13;    -&lt;br /&gt;October 2022&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.2850&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;30,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(12,000)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(4,315)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(13,423)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;07/24/2015&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;October 2018&#13;    -&lt;br /&gt;October 2022&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.3254&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160; 100,000&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(40,000)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(13,574)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(42,318)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;07/27/2015&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;October 2018&#13;    -&lt;br /&gt;October 2022&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.3557&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;25,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(10,000)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(3,242)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(10,125)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;07/27/2015&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;October 2018&#13;    -&lt;br /&gt;October 2022&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.3557&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;70,000&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(28,000)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(9,077)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(28,350)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;07/27/2015&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;October 2018&#13;    -&lt;br /&gt;October 2022&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.3557&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;30,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(12,000)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(3,890)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(12,150)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;07/28/2015&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;October 2018&#13;    -&lt;br /&gt;October 2022&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.3815&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;30,000&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(12,000)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(4,004)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(11,686)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;3/8/2015&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;Outubro de&#13;    2018 a Outubro de 2022&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.3940&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160; 355,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(84,091)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(12,990)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(172,488)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;4/2/2018&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Bonds&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;July 2018 -&#13;    February 2023&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.3104&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;1,170,045&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(644,000)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(305,801)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(378,915)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;7/31/2019&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Bonds and Export prepayments in US$&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;January 2020&#13;    - April 2026&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.7649&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;1,342,759&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(356,904)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"&gt;&lt;b&gt;4,087,804&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"&gt;&lt;b&gt;(1,557,091)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"&gt;&lt;b&gt;(790,353)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"&gt;&lt;b&gt;&amp;#160;&#13;    (1,255,770)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_54"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;In 2019, was recognized in other operating, the amount of (R$790,353). On December 31,2018 was (R$370,191).&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;In&#13;the hedging relationships described above, the amounts of the debt instruments were fully designated for equivalent iron ore export&#13;portions.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;movements in the hedge accounting amounts recognized in shareholders&amp;#8217; equity as of December 31, 2019 are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Movement&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Realization&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Cash flow hedge&#13;    accounting&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,441,295&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    604,828&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (790,353)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,255,770&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Fair value of cash flow hedge, net of taxes&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,441,295&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    604,828 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (790,353)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,255,770 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2019, the hedging relationships established by the Company were effective, according to the prospective tests&#13;conducted. Thus, no reversal for hedge accounting ineffectiveness was recognized.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&amp;#160;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Net investment hedge in foreign subsidiaries&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;CSN&#13;has a natural foreign exchange exposure in Euros substantially arising from a loan made by a foreign subsidiary with functional&#13;currency in Reais, for the acquisition of investments abroad whose functional currency is Euro. Such exposure arises from converting&#13;the balance sheets of these subsidiaries for consolidation in CSN, and the exchange rate of the loans affected the income statement&#13;in the financial result item and the exchange variation of the net assets of the foreign operation directly affected the equity&#13;in other comprehensive income.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;from September 1&lt;sup&gt;st&lt;/sup&gt;, 2015 CSN began to adopt hedge of net investment to eliminate exposure and cover future fluctuations&#13;of the Euro on such loans. Non-derivative financial liabilities have been designated represented by loan agreements with financial&#13;institutions in the amount of &amp;#8364; 120 million. The carrying amounts on December 31, 2019 are:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;b&gt;Designation&#13;    Date&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 12%; text-align: center"&gt;&lt;b&gt;Hedging&#13;    Instrument&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 12%; text-align: center"&gt;&lt;b&gt;Hedged&#13;    item&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"&gt;&lt;b&gt;Type&#13;    of hedged risk&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"&gt;&lt;b&gt;Exchange&#13;    rate on designation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Designated&#13;    amounts (EUR'000)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"&gt;&lt;b&gt;Amortized&#13;    part (USD&amp;#8217;000)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 12%; text-align: center"&gt;&lt;b&gt;Impact&#13;    on shareholders' equity&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;09/30/2015&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Non-derivative financial liabilities in EUR&#13;    &amp;#8211; Debt contract&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Investments in subsidiaries which EUR is the&#13;    functional currency&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. EUR spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4.0825&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;120,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(96,000)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,469&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;120,000&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(96,000)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,469&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_55"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;changes in the amounts related to net investment hedge recognized in shareholders&amp;#8217; equity as of December 31, 2019 are presented&#13;below:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;&amp;#160;&#13;    Movement&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Net Investment&#13;    hedge accounting&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,941&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,472)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,469&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Fair value of net investment hedge in foreign&#13;    operations&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;3,941&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(2,472)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,469&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;On&#13;December 31, 2019 hedge relationships established by the Company found to be effective, according to prospective tests. Therefore,&#13;no reversal by ineffectiveness of the hedge was recorded.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12.c)&#13;Sensitivity analysis&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;We&#13;present below the sensitivity analysis for currency risk and interest rate.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Sensitivity analysis of Derivative Financial Instruments and consolidated Foreign Exchange Exposure&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company considered scenarios 1 and 2 as 25% and 50% of deterioration for volatility of the currency, using as reference the closing&#13;exchange rate as of December 31, 2019.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;currencies used in the sensitivity analysis and its scenarios are shown below:&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 20%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 19%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 19%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 19%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 19%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&lt;b&gt;Currency&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Exchange&#13;    rate&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: center"&gt;&lt;b&gt;Probable&#13;    scenario&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Scenario&#13;    1&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Scenario&#13;    2&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;USD&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4.0307&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4.4946&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    5.0384&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    6.0461&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;EUR&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4.5305&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    5.0038&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    5.6631&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    6.7958&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;USD x EUR&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1.1234&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1.1122&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1.4043&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1.6851&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Interest&#13;    rate&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Scenario&#13;    1&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Scenario&#13;    2&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;CDI&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;4.40%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;5.50%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;6.60%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;TJLP&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;5.57%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;6.96%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;8.36%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Libor&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;1.91%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2.39%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2.87%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;effects on income statement, considering scenarios 1 and 2 are shown below:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 40%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Instruments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Notional&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Risk&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: center"&gt;&lt;b&gt;Probable&#13;    scenario (*)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Scenario&#13;    1&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Scenario&#13;    2&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Hedge accounting&#13;    of exports&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&#13;    2,530,713&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;Dollar&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&#13;                                         1,173,998&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,550,136&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,100,272&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Swap CDI x Dollar&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    67,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;Dollar&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;                                         31,081&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;67,514&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;135,028&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Currency position&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;(not including&#13;    exchange derivatives above)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&#13;    (3,713,598)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;Dollar&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;                                         (1,722,738)&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(3,742,100)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(7,484,200)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Consolidated&#13;    exchange position&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;(1,115,885)&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Dollar&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;                                         (517,659)&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;                                         (1,124,450)&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(2,248,900)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;(including exchange&#13;    derivatives above)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Net Investment&#13;    hedge accounting&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;24,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;Euro&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,359&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;27,183&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;54,366&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;Currency position&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(17,915)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;Euro&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,637)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(20,291)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(40,582)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Consolidated&#13;    exchange position&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;6,085&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Euro&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;557&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;6,892&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;13,784&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;(including exchange&#13;    derivatives above)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Dollar-to-euro&#13;    swap&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12,875&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;D&amp;#243;lar&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,463)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,021&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;15,944&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;The probable scenarios were calculated considering the following variations for the risks: Real x Dollar &amp;#8211; depreciation&#13;of Real by 11.51% / Real x Euro &amp;#8211; depreciation of Real by 10.45%. Euro x Dollar &amp;#8211; appreciation of Euro by 1.0%. Source:&#13;quotations from Central Bank of Brazil and Central Bank of Europe on 02/03/2020.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: -28.9pt; margin: 0pt 0 0pt 1cm; font-size: 11pt"&gt;&lt;a name="page_56"&gt;&lt;/a&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Sensitivity analysis of changes in interest rates&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -28.9pt; margin: 0pt 0 0pt 1cm; font-size: 11pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company considered the scenarios 1, and 2 as 25% and 50% of evolution for volatility of the interest as of December 31, 2019.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 34%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; text-align: center"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Impact&#13;    on profit or loss&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: middle"&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Changes&#13;    in interest rates&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;%&#13;    p.a&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Probable&#13;    scenario (*)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Scenario&#13;    1&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; text-align: center"&gt;&lt;b&gt;Scenario&#13;    2&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;TJLP&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5.57&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(870,637)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,481)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(12,124)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(24,248)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Libor&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1.91&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(4,275,363)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(57,620)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(20,438)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(40,876)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CDI&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4.40&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;462,831&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(10,148,220)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(28,594)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(106,539)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(213,078)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;The sensitivity analysis is based on the assumption of maintaining as probable scenario the market rates at December 31, 2019&#13;recorded in the Company&amp;#180;s assets and liabilities.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12.d)&#13;Liquidity risk&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;It&#13;is the risk that the Company may not have sufficient net funds to honor its financial commitments as a result of mismatching of&#13;terms or volumes between scheduled receipts and payments.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;To&#13;manage cash liquidity in domestic and foreign currency, assumptions of future disbursements and receipts are established and daily&#13;monitored by the treasury area. The payment schedules for the long-term portions of borrowings, financing and debentures are shown&#13;in note 11.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;following table shows the contractual maturities of financial liabilities and lease liabilities, including accrued interest.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 41%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&lt;b&gt;At&#13;    December 31, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Less&#13;    than one year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;From&#13;    one to two years&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;From&#13;    two to five years&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Over&#13;    five years&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Borrowings, financing&#13;    and debentures (note 11)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,152,234&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,888,149&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,087,030&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,963,290&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;28,090,703&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Lease (Note 13a)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;35,040&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,873&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,872&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;349,605&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;474,390&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Trade payables&#13;    (note 12I)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,012,654&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,012,654&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Trade payables&#13;    &amp;#8211; Drawee risk (note 12I)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,121,312&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,121,312&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Dividends and&#13;    interest on equity (note 13)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,252&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,252&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_57"&gt;&lt;/a&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;IV&#13;- Fair values of assets and liabilities as compared to their carrying amounts&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;assets and liabilities at fair value through profit or loss are recognized in current and non-current assets and liabilities,&#13;and any gains and losses are recognized as financial income or financial expenses, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;amounts are recognized in the financial statements at their carrying amounts, which are substantially similar to those that would&#13;be obtained if they were traded in the market. The fair values of other long-term assets and liabilities do not differ significantly&#13;from their carrying amounts, except the amounts below.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;estimated fair values for certain consolidated long-term borrowings and financing were calculated at prevailing market rates,&#13;taking into consideration the nature, terms and risks similar to those of the recorded contracts, as below:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Carrying&#13;    amount&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Fair&#13;    value&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Carrying&#13;    amount&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Fair&#13;    value&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Perpetual bonds&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4,036,186&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,706,553&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,880,074&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,850,615&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Fixed Rate Notes&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    8,090,297&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    8,345,471&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    6,745,132&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    7,595,765&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;Source: Bloomberg&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Credit risks &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The exposure to credit risks of financial institutions complies with the&#13;parameters established by financial policy. The Company performs detailed analyses of the financial condition of its clients and&#13;suppliers, and permanently monitors the credit limits established and the outstanding balance thereof.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;With&#13;regard to financial investments, the Company only made investments in institutions with low credit risk rated by rating agencies.&#13;Since part of the funds is invested in repurchase agreements that are backed by Brazilian Government Bonds, there is also exposure&#13;to the credit risk of the Brazilian State.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Regarding&#13;the exposure to credit risk in accounts receivable and other receivables, the company has a credit risk committee, in which each&#13;new customer is analyzed individually regarding their financial condition, prior to the granting of the credit limit and payment&#13;terms and periodically revised, according to the periodicity procedures of each business area.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Capital Management&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company seeks to optimize its capital structure in order to reduce its financial costs and maximize the return to its shareholders.&#13;The table below shows the evolution of the capital structure of the Company with financing by equity and third-party capital.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 68%"&gt;&lt;b&gt;Thousands&#13;    of reais&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; width: 15%"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; width: 15%"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Shareholder's&#13;    equity (equity)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,361,932&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,013,440&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Borrowings and&#13;    Financing (Third-party capital)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;27,967,036&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;28,827,074&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Gross Debit/Shareholder's&#13;    equity&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2.46&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2.88&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:DisclosureOfFinancialInstrumentsExplanatory>
    <ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;13&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;OTHER PAYABLES&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;group of other payables classified in current and non-current liabilities is comprised as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Non-current&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Payables to related parties (note 18 b)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    46,063&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    35,499&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;88,021&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;96,629&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Dividends and interest on capital payable (Note&#13;    12 I)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    13,252&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    932,005&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Advances from customers &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    787,604&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    137,418&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&#13;    1,845,248&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Taxes in installments&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    19,498&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    20,179&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;67,727&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;73,934&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Profit sharing - employees&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    162,866&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    113,219&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Taxes payable&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,805&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,631&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Provision from consumption and services&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    204,299&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    334,638&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Third party materials in our possession&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    78,820&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    45,915&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Trade payables - drawee risk &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,121,312&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    65,766&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Lease Liabilities (note 13a)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    35,040&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;439,350&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other payables&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    57,690&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    85,984&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,551&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;48,134&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,526,444&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,770,623&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,493,702&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;227,328&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(1)&#13;&lt;b&gt;Glencore Advance:&lt;/b&gt; On March 29, 2019, the Company received in advance through its subsidiary CSN Minera&amp;#231;&amp;#227;o the&#13;amount of US$ 496 million (R$ 1,951 billion) related to a supply contract of approximately 22 million tons of ore to the Swiss&#13;trader Glencore International AG ("Glencore"), to be executed within 5 years. On July 11, 2019, CSN Minera&amp;#231;&amp;#227;o entered&#13;into an amendment to the contract with Glencore and received in advance on August 5, 2019 US$ 250million (R$ 956million) for the&#13;additional supply of approximately 11 million tons of iron ore.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(2)&#13;&lt;b&gt;Trade Payables &amp;#8211; Drawee risk:&lt;/b&gt; The Company negotiated with financial institutions to anticipate payments from its&#13;suppliers, with the objective of extending the terms of its own obligations. The effective prepayment of receivables depends on&#13;acceptance by its suppliers, given that their participation is not mandatory. The Company is not reimbursed and / or benefited&#13;by the financial institution from discounts for payment executed before the maturity date agreed with the supplier, there is no&#13;change in the degree of subordination of the security in the event of judicial execution, nor changes in the existing commercial&#13;conditions between Company and its suppliers.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;13.a)&#13;LEASES&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;lease liabilities are presented in financial statement as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right; width: 15%"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right; width: 15%"&gt;&lt;b&gt;First&#13;    adoption&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Leases&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,501,960&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,533,556&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Present value adjustment - Leases&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,027,570)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(892,567)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;474,390&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;640,989&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Classified:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Current&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;35,040&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;39,243&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Non-current&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;439,350&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;601,746&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;474,390&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;640,989&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company adopted IFRS 16&amp;#160; as of January 1, 2019, using the modified retrospective approach that does not require the presentation&#13;of comparative balances. As a result of adopting IFRS 16, the Company changed the accounting policy for lease agreements.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif"&gt;The reconciliation between the amount of lease&#13;liabilities recognized on transition to IFRS 16 and the amount of operating lease commitments disclosed in the notes to the consolidated&#13;financial statements for the year ended December 31, 2018 is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 82%"&gt;&lt;b&gt;Operating lease commitment at December 31,2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: rgb(0,0,0) 1px solid; border-bottom: rgb(0,0,0) 1px solid; background-image: none; background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; width: 18%; text-align: right"&gt;&lt;b&gt;4,217,333&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(220,230,241)"&gt;&#13;    &lt;td&gt;Renewal options not included in commitments&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;833,083&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Effect timing differences between inception and commencement&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(26,580)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(220,230,241)"&gt;&#13;    &lt;td&gt;Variable lease payments not included in commitments&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&lt;b&gt;&amp;#160;(3,661,675)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Lease liabilities before discounting &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 3px double; background-image: none; background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; text-align: right"&gt;&lt;b&gt;1,362,161&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(220,230,241)"&gt;&#13;    &lt;td&gt;Discount to presente value&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; text-align: right"&gt;&lt;b&gt;(990,827)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Lease liabilities at January 01, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 3px double; background-image: none; background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; text-align: right"&gt;&lt;b&gt;371,334&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_59"&gt;&lt;/a&gt;The&#13;Company has lease agreements for port terminals in Itagua&amp;#237;, the Cargo Terminal - TECAR, used for the loading and unloading&#13;of iron ores and the Container Terminal - TECON, the agreements have a remaining term of 28 and 32 years respectively and contract&#13;lease for railway operation using the Northeast network with a remaining term of 8 years.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Additionally,&#13;the Company has property lease agreements, used as operational facilities and administrative and sales offices, in several locations&#13;where the Company operates, with remaining terms of 2, 5 and 16 years.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;CSN&#13;also has lease agreements for operating equipment, used in mining and steel operations, with terms of 2 to 5 years.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;present value of future obligations was measured using the implicit rate observed in the contracts, for contracts that did not&#13;have a rate, the Company applied the incremental borrowing loans - &amp;#8220;IBR&amp;#8221;, both in nominal terms.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;IBR was acquired through consultation with the Company's relationship banks according to the average term of the contracts.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;average rates used to measure the lease and rights to use:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 5%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 26%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Contract&#13;                                         term&amp;#160;&lt;/b&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(in&#13;        years) &lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Incremental&#13;    - IBR (a.a)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Implicit&#13;    (a.a)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;BRL&amp;#160;&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;EURO&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;BRL&amp;#160;&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;1&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7.78%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;0.52%&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;2&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;8.16%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;3&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;8.53%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;4&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;8.90%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;1.11%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;5&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;9.27%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;6&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;1.24%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;9&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6.75%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;16&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;12.25%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;29&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8.30%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;32&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;15.22%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Changes&#13;in lease liabilities for the period ended December 31, 2019 are shown in the table below.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 85%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Opening balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    640,989 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;New leases (note 9)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    106,584&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Present Value Adjustments - New leases (note&#13;    9)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (54,080)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Contract review&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (175,609)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Write off&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (1,374)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Payments&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (94,727)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Interest appropriated&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    52,607&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&lt;b&gt;&amp;#160;Net&#13;    balance &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;474,390&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;minimum future payments estimated to leasing agreements include variable payments, essentially fixed when based on minimum performance&#13;and contractually fixed rates.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of December 31,2019 are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;Less&#13;    than one year &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;Between&#13;    one and five years &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;Over&#13;    five years &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;Total&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;Leases&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;86,062&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;319,162&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,096,736&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,501,960&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;Present&#13;    value adjustment - Leases&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(51,022)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(229,417)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(747,131)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,027,570)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;35,040&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;89,745&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;349,605&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;474,390&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_60"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#8226;&#13;PIS and COFINS recoverable&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Lease&#13;liabilities were measured at the amount of consideration with suppliers, that is, without considering the tax credits incurred&#13;after payment. We show below the potential right of PIS and COFINS embedded in the lease liability.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 85%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&#13;    12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Leases&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,489,789&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Present value adjustment - Leases&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,026,919)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Potencial PIS and COFINS credit&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;137,805&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Present value adjustment &amp;#8211; Potential PIS&#13;    and COFINS credit&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(96,461)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-indent: -22.65pt; margin: 0pt 0 0pt 25.5pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-indent: -22.65pt; margin: 0pt 0 0pt 25.5pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Payments of leases not recognized as liabilities:&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-indent: -22.65pt; margin: 0pt 0 0pt 25.5pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company chose not to recognize lease liabilities in contracts with a maturity of less than twelve months and for assets with low&#13;value. The realized payments to these contracts are recognized as expenses, when incurred.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company has lease agreements for the use of ports (TECAR) and railways (FTL) which, even if they establish minimum performance,&#13;cannot determine their cash flow since these payments are fully variable and will only be known when they occur. In such cases,&#13;payments will be recognized as expenses when incurred&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Expenses&#13;related to payments not included in the measurement of a lease liability during the actual exercise are:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 85%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;Contract less than 12 months&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,819&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;Lower Assets value&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,853&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;Variable lease payments&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;177,460&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;192,132&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;In accordance with the guidelines of IFRS&#13;16, the Company uses the discounted cash flow technique to measure and remeasure liabilities and right to use, without considering&#13;the projected inflation in the flows to be discounted.&lt;/p&gt;</ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory>
    <sid:DisclosureOfIncomeTaxAndSocialContributionExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;14&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;INCOME TAX AND SOCIAL CONTRIBUTION &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;14.a)&#13;Income tax and social contribution recognized in profit or loss:&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;income tax and social contribution recognized in profit or loss for the year are as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 66%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Income tax and social contribution income&#13;    (expense)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Current&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,564,622)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(827,229)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(358,981)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Deferred&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,398,400&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;576,895&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(50,128)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;833,778&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(250,334)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(409,109)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_61"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;reconciliation of consolidated income tax and social contribution expenses and income and the result from applying the effective&#13;rate to profit before income tax and social contribution are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Profit/(Loss) before income tax and social&#13;    contribution&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;1,410,733&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    5,450,917 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    520,338 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Tax rate&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;34%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;34%&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;34%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Income tax and social contribution at combined&#13;    statutory rate&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(479,649)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (1,853,312)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (176,915)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Adjustment to reflect the effective rate:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Equity in results of&#13;    affiliated companies&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46,737&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;50,134&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;42,431&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Profit with differentiated&#13;    rates or untaxed&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(236,404)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(46,006)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;37,605&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Transfer pricing adjustment&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(18,494)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(74,836)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(34,746)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Tax loss carryforwards&#13;    without recognizing deferred taxes&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(21,095)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(27,683)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(368,612)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Indebtdness limit&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(20,393)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(38,486)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(39,378)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Unrecorded deferred&#13;    taxes on temporary differences&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,835)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(11,964)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;541,655&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;(Losses)/Reversal for&#13;    deferred income and social contribution tax credits&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,530,185&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,807,909&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(403,080)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Income taxes and social&#13;    contribution on foreign profit&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(14,424)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(30,219)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(29,964)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Tax incentives&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;39,042&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;36,710&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;14,358&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Deferred taxes on exchange&#13;    variation in equity&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(43,667)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Interest on equity&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22,107&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Other permanent deductions&#13;    (additions)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(10,999)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(18,914)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,537&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Income tax and social&#13;    contribution in profit for the period&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;833,778&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;(250,334)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;(409,109)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Effective tax rate&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;-59%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;5%&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;79%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;14.b)&#13;Deferred income tax and social contribution:&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Deferred&#13;income tax and social contribution are calculated on income tax and social contribution losses and the corresponding temporary&#13;differences between the tax bases of assets and liabilities and their carrying amounts in the financial statements:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 0px; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 32%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 8%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 6%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 6%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 6%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 6%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="3" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Movement&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td rowspan="3" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-top: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Movement&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="3" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Shareholders'&lt;br /&gt;Equity&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;P&amp;#38;L&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Others&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Shareholders'&lt;br /&gt;Equity&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;P&amp;#38;L&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Others&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8.05pt"&gt;&lt;b&gt;Deferred&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Income tax losses&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,137,234&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(177,378)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (616)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 959,240&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 651,561&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,610,801&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Social contribution&#13;    tax losses&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 406,884&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(39,303)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (223)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 367,358&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 242,688&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 610,046&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Temporary differences&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(2,654,558)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 21,208 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 793,576&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;839 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(1,838,935)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; (2,357)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 1,504,151&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;59 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(337,082)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Provision for tax.&#13;    social security, labor, civil and environmental risks&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 356,750&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(25,554)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 3,184&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 334,380&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (70,367)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 264,013&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Asset impairment&#13;    losses&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 181,463&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;53&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 181,516&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 915&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 182,431&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- (Gains)/losses on&#13;    financial instruments&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 416,747&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 530,292&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(587,263)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 359,776&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 54,719&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 414,495&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Actuarial liability&#13;    (pension and healthcare plan)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 273,058&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (48)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,022&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 276,032&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;38,569&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 314,601&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Accrued supplies&#13;    and services&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 67,716&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;27,928&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 95,644&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 36,767&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 132,411&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Goodwill on merger&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 608&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(608)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Unrealized ex change&#13;    differences (1)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,511,152&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(500,620)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,010,532&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 170,969&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,181,501&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- (Gain) on loss of&#13;    control over Transnordestina&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (92,180)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (92,180)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(92,180)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Cash flow hedge&#13;    accounting&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 134,479&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 355,563&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 490,042&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(63,080)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 426,961&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Aquisition Fair&#13;    Value SWT/CBL&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (193,311)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (16,683)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;37,880&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (172,114)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(52,071)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 39,672&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(184,513)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Deferred taxes non&#13;    computed&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (212,236)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(38,359)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (2,345)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (252,940)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (39,021)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(291,961)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- (Losses) estimated/&#13;    reversals to deferred taxes credits&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(4,130,928)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (885,069)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,929,424&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(3,086,573)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25,159&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,435,415&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,625,998)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Business Combination&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,040,536)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,724&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,030,812)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 7,471&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,023,341)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Consolidation CBSI&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (12)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;62&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;50&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Other&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&#13;    72,660&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&#13;    37,153&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(62,051)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&#13;    47,762&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;49,066&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&#13;    (132,377)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(3)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(35,552)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1,110,440)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    21,208 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    576,895 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;-&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    (512,337)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    (2,357)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    2,398,400 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;59&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,883,765&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Total Deferred Assets&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 63,119&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 89,394&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,473,304&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Total Deferred Liabilities&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,173,559)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (601,731)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(589,539)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Total Deferred&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1,110,440)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    (512,337)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,883,765&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(1)&#13;The Company taxes exchange differences on a cash basis to calculate income tax and social contribution on net income.&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_62"&gt;&lt;/a&gt;The&#13;Company has foreign subsidiaries in its corporate structure, for which profits are taxed at income tax in the countries where&#13;they are domiciled by lower rates than those prevailing in Brazil. From 2014 up to 2019 such foreign subsidiaries generated profits&#13;amounting to R$ 1,406,562. If for some reason tax authorities understand that these profits are subject to additional taxation&#13;in Brazil in respect of income tax and social contribution, which if due, would total R$ 453,927.The Company, based on its legal&#13;counsel&amp;#8217;s opinion, assessed the likelihood of loss in a potential claiming by tax authorities which resulted in a possible&#13;risk of loss and, therefore, no provision was recognized in the financial statements.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;In&#13;addition, management evaluated the precepts of IFRIC 23 - &amp;#8220;Uncertainties Over Income Tax Treatments&amp;#8221; and considers&#13;that there are no reasons for the tax authorities to differ from the tax positions adopted by the Company. Accordingly, no additional&#13;provisions for income tax and social contribution were recognized as a result of the assessment of the application of IFRIC 23&#13;in the financial statements at December 31, 2019.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;A&#13;sensitivity analysis of tax credit was performed considering a variation of macroeconomic assumptions, operating performance&#13;and liquidity events. In this way, considering the results of studies performed, which indicates that it is probable that there&#13;will be taxable income to use the deferred income and social contribution taxes balance.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;estimated recovery of deferred tax assets of IRPJ and CSLL are presented by net when referring to a single jurisdiction as shown&#13;in the table below:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 84%"&gt;&lt;b&gt;In millions of reais&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;2020&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;230&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;2021&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;713&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;2022&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;938&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;2023&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;985&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;2024&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;431&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160;Deferred Asset &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;3,297&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;Deferred liabilities&amp;#160; - Parent Company&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(823)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160;Net Deferred Asset &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,474&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;Deferred liabilities - Subsidiaries&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(590)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160;Net Deferred Asset &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;1,884&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;14.c)&#13;Income statement and social contribution recognized in the shareholders&amp;#8217; equity&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;income statement and social contribution recognized directly in the shareholder&amp;#8217;s equity are demonstrated below:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Income tax and social contribution&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;Actuarial gains on&#13;    defined benefit pension plan&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;215,306&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;176,700&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;Estimated losses for&#13;    deferred income and social contribution tax credits - actuarial gains&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(217,969)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(180,048)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;Exchange differences&#13;    on translating foreign operations&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(325,350)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(325,350)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;Cash flow hedge accounting&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;426,961&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;490,041&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;Estimated losses for&#13;    deferred income and social contribution tax credits - cash flow hedge&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(426,961)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(490,041)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(328,013)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(328,698)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_63"&gt;&lt;/a&gt;&lt;b&gt;Income&#13;tax and social contribution Impairment test &amp;#8211; deferred tax assets&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company's management constantly evaluates the ability to use its tax credits. In this direction, CSN periodically updates a technical&#13;study to demonstrate if the generation of future taxable profits support the realization of tax credits and, consequently support&#13;the accounting recognition of tax credits, the maintenance on the balance sheet or the constitution of a provision for loss in&#13;the realization of these credits. &amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;This&#13;study is prepared at Entity level, in accordance with the Brazilian tax legislation, and is performed considering the Company&amp;#8217;s&#13;projections, which is the entity that generates a significant amount of tax credits, mainly, temporary differences. The Company&#13;covers the following businesses:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#8226;&#13;Steel Brazil (Steel); and&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#8226;&#13;Cement;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;deferred tax assets on tax losses and temporary differences refers mainly to the following:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; width: 30%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 33%; text-align: center"&gt;&lt;b&gt;Nature&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 37%; text-align: center"&gt;&lt;b&gt;Description&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;Tax&#13;    losses&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;The&#13;    Company incur tax losses at the parent company level, because of financial expenses over its leverage, since it holds substantially&#13;    all loans and financings of CSN group. In 2018&amp;#160; the parent company presented taxable income.&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="3" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"&gt;Temporary&#13;    differences&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: justify"&gt;Foreign&#13;    exchange differences&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: justify"&gt;The&#13;    Company usually opts for the taxation of exchange differences on a cash basis. As a result, taxes are due and expenses are&#13;    deductible when the underlying asset or liabilities is settled.&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;Losses&#13;    on Usiminas shares&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;Changes&#13;    in investments in Usiminas&amp;#8217; shares are recognized on an accrual basis, but the event that generates taxation or deductibility&#13;    will only occur at the time of divestment.&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;Other&#13;    provisions&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;Other&#13;    provisions are recognized on an accrual basis, but their taxation occurs only at the time of their realization. This includes&#13;    provisions for contingencies, impairment losses, environmental liabilities, etc.&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;study prepared is based on the Company business plan of on a long-term basis, reasonably estimated by management and considered&#13;several scenarios which vary according to different macroeconomic and operating assumptions.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;model for projection of taxable profit considers two main indicators:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Pre-Tax Profit, reflecting our projected EBITDA plus depreciation, other income and expenses and financial income (expenses);&#13;and&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&amp;#160;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Taxable Profit, which is our pre-tax profit plus (minus) expenses and income items that are taxable at a time different from the&#13;time obtained on an accrual basis (temporary differences).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_64"&gt;&lt;/a&gt;In&#13;addition, a sensitivity analysis of tax credits utilization considering a variation in macroeconomic assumptions, operational&#13;performance and liquidity events took place.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;A&#13;significant aspect to be considered in the analysis is the fact that CSN has presented recent tax losses mainly due to the deterioration&#13;of the Brazilian political and macroeconomic environment, as well as the growth of its financial leverage. These two aspects combined&#13;led to an imbalance between the financial and operating results of the Company.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Within&#13;this context, the Company works with a business plan to rebalance between the financial and operating results of the Company,&#13;whose main measures are:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Expansion of disinvestment efforts;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&amp;#160;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Reduction of financial leverage;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Improvement in operating results due to increased sales volume, better prices of its products and efficiency in controlling production&#13;costs and&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&amp;#160;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Reprofiling of the Company's indebtedness, with negotiations to extend the amortization periods and decentralization of debt through&#13;redirection of contracts to subsidiaries according to the nature and application of resources.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;With&#13;the aforementioned measures already in execution, the Company's management expects to retake high profitability rates. Accordingly,&#13;management considers that the gradual recognition of tax credits, using at first a time period of projections of less than 10&#13;years, better reflects the expectation of utilization of the credits recognized in the Company's tax books. As a result of the&#13;study, the Company reversed during 2019, R$2,361,362 of the loss recorded in previous years, with a balance of deferred fixed&#13;assets recognized in the amount of R$3,258,542 in the Parent Company, as of December 31, 2019.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;tax losses and negative social contribution base and temporary differences maintained in the Company's tax books for future use&#13;are respectively, R$1,465,808 and R$549,683 (R$834,141 and R$322,283 on December 31, 2018).&lt;/p&gt;</sid:DisclosureOfIncomeTaxAndSocialContributionExplanatory>
    <sid:DisclosureOfTaxesInInstallmentsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;15&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Taxes in installments &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;position of the Refis debts and other tax installment payment plans, recorded in taxes in installments in current and non-current&#13;liabilities, as mentioned in note 13, is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-top: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: rgb(0,0,0) 1px solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: rgb(0,0,0) 1px solid"&gt;&amp;#160;&#13;    &lt;b&gt;Non-current&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Federal REFIS Law 11.941/09 &lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12,172&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12,100&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;17,436&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;18,895&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Federal REFIS Law 12.865/13 &lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,481&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,240&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;48,306&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;52,661&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other taxes in installments &lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;845&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,839&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,985&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,378&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;19,498&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;20,179&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;67,727&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;73,934&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</sid:DisclosureOfTaxesInInstallmentsExplanatory>
    <ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;16&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Claims&#13;of different nature are being challenged at the appropriate courts. Details of the accrued amounts and related judicial deposits&#13;are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Accrued&#13;    liabilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Judicial&#13;    deposits&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 10.9pt; width: 11%; text-align: right; text-indent: -10.9pt"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;Tax&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;128,411&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;118,490&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;31,060&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46,321&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;Social security&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,039&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;70,084&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;50,898&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;Labor&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;305,309&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;362,228&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;227,213&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;214,625&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;Civil&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;138,990&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;210,264&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;53,771&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22,024&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;Environmental&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;43,498&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;31,390&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,731&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,900&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;Deposit of a guarantee&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;12,596&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;12,182&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;623,247&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;792,456&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;328,371&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;347,950&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Classification&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 52%; text-indent: 9pt"&gt;Current&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-indent: 9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;96,479&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;106,503&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;Non-current&lt;/td&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;526,768&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;685,953&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;328,371&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;347,950&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;623,247&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;792,456&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;328,371&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;347,950&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_65"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;changes in the provision for tax, social security, labor, civil and environmental risks in the year ended December 31, 2019 were&#13;as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 40%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Current&#13;    + Non-current&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Nature&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Additions&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Accrued&#13;    charges&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Net&#13;    utilization of reversal&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Tax&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;118,490&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25,019&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,188&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(19,286)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;128,411&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Social security&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;70,084&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,386&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;91&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(67,522)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,039&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Labor&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;362,228&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;36,133&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;59,502&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(152,554)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;305,309&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Civil&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;210,264&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;65,817&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12,465&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(149,556)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;138,990&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Environmental&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;31,390&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,629&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,091&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,612)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;43,498&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;792,456&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;140,984&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;80,337&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(390,530)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;623,247&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;provision for tax, social security, labor, civil and environmental liabilities was estimated by management and is mainly based&#13;on the legal counsel&amp;#8217;s assessment and only proceedings for which the risk is classified as probable loss are accrued. Additionally,&#13;this provision includes tax liabilities resulting from lawsuits filed by the Company, subject to SELIC (Central Bank&amp;#8217;s policy&#13;rate).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;u&gt;Tax&#13;lawsuits&lt;/u&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;main lawsuits that are considered by the external legal advisors as probable loss, which CSN or its subsidiaries are parties are&#13;as follows: (i) ISS tax assessments notices; (ii) Differences between calculated and paid ICMS; (iii) Consignment action for payment&#13;of social security contributions; (iv) requests for compensation not approved due to the lack of credit rights.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;u&gt;Labor&#13;lawsuits&lt;/u&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2019, the Group is a defendant in 7,590 labor lawsuits. Most of the claims relate to subsidiary and/or joint liability,&#13;salary equalization, health hazard premiums and hazardous duty premiums, overtime pay, health care plan, indemnity claims resulting&#13;from alleged occupational diseases or on-the-job accidents, breaks between working hours, and differences in profit sharing from&#13;1997 to 1999 and from 2000 to 2003.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;During&#13;the year ended December 31, 2019 there were addition or write-off movements in labor lawsuits arising from the definite conclusion&#13;and the constant revision of the Company&amp;#8217;s accounting estimates related to the provision for contingencies that take into&#13;consideration the different nature of the claims made, as required by the Company&amp;#8217;s accounting policies.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_66"&gt;&lt;/a&gt;&lt;b&gt;&lt;u&gt;Civil&#13;lawsuits&lt;/u&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;u&gt;&amp;#160;&lt;/u&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Among&#13;the civil lawsuits in which the Company is a defendant are claims for compensation. Generally, these lawsuits result from work&#13;accidents, occupational diseases and contractual litigation related to the industrial activities of the Group, real estate actions,&#13;healthcare plan.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;u&gt;Environmental&#13;lawsuits&lt;/u&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Among&#13;the environmental administrative / judicial proceedings in which the Company is a defendant include mainly administrative proceedings&#13;for alleged environmental irregularities and the regularization of environmental licenses; at the judicial level, the Company&#13;is a party to actions collecting the fines imposed for such alleged environmental irregularities and public civil actions claiming&#13;regularization with compensation, in most cases claiming environmental recovery. In general, these proceedings arise from alleged&#13;impacts to the environment related to the Company&amp;#8217;s industrial activities.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;environmental processes are highly complex to estimate the value at risk, because they should be taken into consideration, among&#13;various aspects, procedural development, the extent of any damage and projected repair costs.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;There&#13;are other environmental processes for which it is not yet possible to assess the risk and contingency amount due to the aforementioned&#13;complexity of estimation, the peculiarities of the matters involving them and also their procedural stages. The main environmental&#13;judicial and administrative procedures are listed below:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In&#13;2018, the Company celebrated TAC 07/2018, which aims to adopt environmental improvements within the scope of the UPV. The obligations&#13;of TAC 07/2018 are linked to the Environmental Operating Authorization (&amp;#8220;AAF&amp;#8221;) n&amp;#186; IN 002019, valid until October&#13;2024, whose purpose is to authorize the regular operation of the UPV during compliance with TAC 07/2018.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In&#13;July 2012, the Public Ministry of the State of Rio de Janeiro, (&amp;#8220;&lt;i&gt;Minist&amp;#233;rio P&amp;#250;blico do Estado do Rio de Janeiro&lt;/i&gt;&amp;#8221;&#13;or &amp;#8220;MPE/RJ&amp;#8221;) and the Public Federal Ministry (&amp;#8220;&lt;i&gt;Minist&amp;#233;rio P&amp;#250;blico Federal&lt;/i&gt;&amp;#8221; or &amp;#8220;MPF&amp;#8221;)&#13;filed a separate public civil action in the state and Federal Courts alleging, in existence of supposed contaminated area in the&#13;Condominium Volta Grande IV. In view of the conflict of jurisdiction to judge actions, the Superior Court of Justice (&amp;#8220;&lt;i&gt;Superior&#13;Tribunal de Justi&amp;#231;a&lt;/i&gt;&amp;#8221; or &amp;#8220;STJ&amp;#8221;) declared the jurisdiction of the Federal Court to prosecute and judge&#13;such actions. In brief, the MPF maintains that the company should (i) remove wastings left in industrial landfill areas in the&#13;city of Volta Redonda and (ii) transfer 750 residences of the Volta Grande IV condominium, also in the city of Volta Redonda.&#13;These requirements were denied by the Court, which determined the presentation of a schedule to investigate the area and, if necessary,&#13;to remediate the potential issues raised by the MPF. The aforementioned schedule was presented and all the surveys performed during&#13;the investigation including the risk assessment and intervention plan were concluded in April 30, 2014. Also, there are actions&#13;initiated by owners of the residential condominium mentioned above to be reimbursed for material and moral damages, not yet judged.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In&#13;January 2014, it was distributed an Annulment Action with the purpose of declaring the nullity of an Assessment Notice issued&#13;by INEA for the alleged contamination of the soil and groundwater in the Volta Grande IV Condominium. The penalty was a simple&#13;fine, in the amount of R$35 million. The request for the preliminary suspension of the chargeability of the debt was not assessed,&#13;which is why INEA filed a Tax Enforcement Action. Declared connection between actions. An application for suspension of the procedure&#13;was filed until the conclusion of the investigation in the ACP Volta Grande IV.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;With&#13;regards to other supposedly contaminated areas in Volta Redonda, the Public Ministry initiated three public civil actions claiming&#13;for environmental remediation and indemnification related to certain areas denominated Marcia I, II, III and IV, Wandir I and&#13;II and Reciclam. Regarding to Marcia I, the phase of producing evidence has ended and is being analyzed for judgment. The other&#13;claims are at initial stage and CSN are currently performing environmental studies that will determine the extent of possible&#13;environmental damages related to soil contamination, as well as the action plan to fulfill with the legislation in force. As soon&#13;as the studies are concluded, they will be presented and added to the pleadings.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;In 2015, the Public Federal Ministry initiated a public civil action against CSN claiming for the adequacy and regularization&#13;for the emission of particles from the UPV and the stoppage of its operations. According to CONAMA Resolution n. &amp;#186; 436/2011,&#13;the companies have to adjust the emission of particles to match to the new legal standards required by December 2018, which should&#13;be compatible with INEA the schedule of actions and measures foreseen in TAC 07/2018.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;a name="page_67"&gt;&lt;/a&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In&#13;2016, CSN were mentioned in public civil action proposed by the Public Federal Ministry and the Public Ministry of the State of&#13;Rio de Janeiro in relation to a supposedly irregular waste deposit in the landfill area named "Aterro Panco". The claimings are&#13;for the recovery of degraded areas, compensation for damages to fauna and flora and to human health, as well as indemnification&#13;for material and moral damages caused to the environment.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In&#13;1988, the Public Federal Ministry initiated a public civil action against CSN for a supposedly environmental contamination and&#13;pollution of the Paraiba do Sul river supposedly caused by our industrial activities of UPV. In 1995, the court determined the&#13;meeting of cases No. 15,497; 17,563; No. 7,304; and, No. 7,624, in view of the connection characterized and determined the joining&#13;of the four actions.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;The&#13;Federal Regional Court of the Second Region maintained the first instance conviction, reiterating the Company's obligation to&#13;compensate for possible environmental damage caused to the ecosystem. The Company appealed to the Superior Court of Justice (STJ),&#13;which accepted the appeal and annulled the previous decisions, determining the return of the records to the 1st Instance to resume&#13;the process.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&amp;#160;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In&#13;2010, a civil investigation was launched to verify (i) the environmental requirements for the CSN project in the city of Arcos&#13;(cement plant); (ii) monitoring and mitigation of the environmental impacts of our productive activities; (iii) conformity of&#13;the conditions our environmental licenses, including the creation of a museum within the Corumb&amp;#225; ecological station and the&#13;creation of a Private Reserve of Natural Heritage; and (iv) measures for preservation of&amp;#160; cultural heritage and adoption&#13;of compensatory measures. In February 2, 2011 a Term of Undertaking was signed (&amp;#8220;TAC&amp;#8221;) to assure the fulfillment of&#13;the obligations raised by the Public Ministry. In December 2019, the TAC's final filing and settlement of obligations, without&#13;the payment of fines by CSN, was ratified by the Council of the Public Ministry.&amp;#160;&lt;br /&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In&#13;2009 and 2010, we signed Judicial Agreements (&amp;#8220;TAJ&amp;#8221;) with the Public Federal Ministry to recover environmental liabilities&#13;caused by our coal mining activities in the Southeast of Santa Catarina until the 90&amp;#8217;s. The environmental liabilities reached&#13;by the TAJ include the restoration of certain degraded areas. In March 2018, the parties renegotiated a new agreement, with the&#13;extension of the construction schedule until 2030, which was legally approved on 06/06/18.The Company is currently negotiating&#13;with the Public Federal Ministry the suspension of the TAJ terms for trading and adjusting the obligations and planned compensatory&#13;measures.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;In July 2018, the Company and Harsco Metals ("Harsco"), a contracted company, were named in a new public civil action jointly&#13;filed by the Federal Public Ministry and the Public Prosecutor's Office of the State of Rio de Janeiro, due to the irregular deposit&#13;of waste (steel slag) in the area called "Slag Processing Yard". The decision issued established a certain limitation in the monthly&#13;dispatch of the slag to the said yard, reduction of the height of the piles, removal of the excess of the stored material, which&#13;finally had its effects suspended by preliminary decision. The Company and Harsco have been looking for alternatives to solve&#13;this problem and are working on a plan of action with a feasible schedule, due to the concern with the impacts that can be generated&#13;by the abrupt removal of the yard material within the deadline established in the preliminary decision.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In&#13;January 1995, in the Municipality of Volta Redonda/RJ (&amp;#8220;MVR&amp;#8221;), the ACP was filed claimed to CSN to comply with 26&#13;items of Compensatory Environmental Programs. After the dispute, the parties entered into Transaction (1995), establishing CSN's&#13;effective obligations, as well as environmental compensation, ratified in court by judgment. The Municipality of Volta Redonda&#13;disagreed about the approved agreement and in 2015 the process of liquidation of unfulfilled obligations was initiated. On December&#13;27, 2018, a new agreement was signed between CSN and the MRV, to put an end to the legal dispute, through reciprocal concessions&#13;from the parties, with the MVR expressly waiving the right on which the lawsuit is based and to CSN an additional investment in&#13;the amount of R$21 million, with 30% of this amount being allocated to services of environmental interest, preservation works,&#13;improvement and recovery of the quality of the environment of Volta Redonda. In 2019, the agreement signed between CSN and MVR&#13;was approved with the effective disbursement by CSN of R$ 25MM, following the appellate prosecutor's office, which is awaiting&#13;judgment.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&amp;#160;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;In August 2017, CSN initiated an annulment action against the tax assessment notice that imposed a fine on CSN (R$25 million &amp;#8211;&#13;updated until December/19), for alleged water pollution in the Para&amp;#237;ba do Sul River, with discharge of effluent from the&#13;ETE (Effluent Treatment Station) of Blast Furnace # 2, due to accident occurred on 11/27/2010. The enforceability of the fine&#13;is suspended by virtue of an injunction granted in a writ of mandamus until final decision of the appeal phase that discusses&#13;the guarantee offered to the court (suitable guarantee) for the grant of guardianship.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;In December 2019, a Public Civil Action was initiated against Sepetiba TECON and INEA aiming at suspending the environmental licensing&#13;processes of the Sepetiba TECON container terminal until the study of the environmental &amp;#160;&amp;#160;&amp;#160;&amp;#160; support capacity&#13;of Sepetiba Bay is carried out, and the INEA to refrain from licensing new ventures or potentially polluting activities on the&#13;site, which may harm the socio-environmental balance of the Bay and the preservation of marine fauna. Sepetiba TECON became aware&#13;of the action through news published on the MPF website. On 12/19/19, the court rejected the request for urgent relief requested&#13;by the MPF, as well as the Federal Union and IBAMA's decision was determined. Citation is awaited.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&lt;a name="page_68"&gt;&lt;/a&gt;&lt;b&gt;&amp;#183;&amp;#160;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In&#13;June 2019, CSN filed a lawsuit against the INEA Notification, which determined the suspension of operations for handling solid&#13;bulk in TECON due to the alleged lack of activity forecast in the object of the respective Operation License. A preliminary injunction&#13;was granted to suspend the effects of the Notification and allow the continuation of the solid bulk handling operation until the&#13;final judgment of the action. Decision confirmed on appeal.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In&#13;relation to mining issues, with the occurrence of the accident involving a Brazilian company in November 2015, the State of Minas&#13;Gerais initiated several civil inquiries aimed at investigating companies in the mining segment, based on the State Dam Inventory&#13;released in 2014. These procedures are intended to investigate structures that do not have technical stability guaranteed by an&#13;external auditor, or whose stability has not been attested due to the lack of documents or technical data. In August 2016, the&#13;Company was cited in a similar public civil action, in relation to the structure of Dique do Engenho Dam. Documents were submitted&#13;to the state authorities that prove the stability and safety of the said dam. It is expected that this case will also be closed,&#13;for the same reasons as the previous one.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;u&gt;Other administrative and judicial proceedings&lt;/u&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;table below shows a summary of the carrying amounts of the main legal matters with possible risk of loss and the amounts on December&#13;31, 2019 and 2018.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 68%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 2.45pt; width: 15%; text-align: right; text-indent: -2.45pt"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Assessment Notice and imposition of fine (AIIM)&#13;    - Income tax and social contribution - Capital gain on sale of Namisa's shares&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12,412,964&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,812,071&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Assessment Notice and Imposition of fine (AIIM)&#13;    - Income tax and Social contribution - Disallowance of deductions of goodwill generated in the reverse incorporation of Big&#13;    Jump by Namisa.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,867,663&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,722,888&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Assessment Notice and Imposition of fine (AIIM)&#13;    - Income tax and Social contribution - Disallowance of interest on prepayment arising from supply contracts of iron ore and&#13;    port services&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,249,708&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,165,088&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Assessment Notice and imposition of fine (AIIM)&#13;    - Income tax and social contribution due to profits from foreign subsidiaries for years 2008, 2010, 2011 and 2014&lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,946,288&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,891,149&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Tax foreclosures - ICMS - Electricity credits&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,022,371&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;974,479&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Offset of taxes that were not approved by the&#13;    Federal Revenue Service - IRPJ/CSLL, PIS/COFINS and IPI&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,100,564&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,481,382&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Disallowance of the ICMS credits - Transfer&#13;    of iron ore&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;567,534&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;529,607&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;ICMS - Refers to the transfer of imported raw&#13;    material at an amount lower than the price disclosed in the import documentation&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;310,349&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;294,527&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Disallowance of the tax loss and negative basis&#13;    of social contribution arising from the adjustments in the SAPLI&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;538,268&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;516,583&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Assessment Notice- IRRF- Capital Gain of CFM&#13;    vendors located abroad&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;254,850&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;243,007&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CFEM &amp;#8211; difference of understanding between&#13;    CSN and DNPM on the calculation basis &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,020,266&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;311,582&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Assessment Notice- ICMS- questions about sales&#13;    for incentive area&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,015,812&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;976,438&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other tax lawsuits (federal, state, and municipal)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,478,014&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,625,167&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Social security lawsuits&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;325,492&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;287,823&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Enforcement action applied by Brazilian antitrust&#13;    authorities (CADE)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;93,212&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;101,683&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other civil lawsuits&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,721,753&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;922,171&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Labor and social security lawsuits&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,565,237&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,537,078&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Tax foreclosures &amp;#8211; Fine &amp;#8211; Volta&#13;    Redonda IV &lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;84,599&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;75,530&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other environmental lawsuits&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;215,691&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;144,235&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;35,790,635&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;31,612,488&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(1)&#13;On October 15, 2019, CSN received a new tax assessment requesting the payment of IRPJ / CSLL referring to profits earned by a&#13;foreign contractor, in the total amount of R$1 Billion;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(2)&#13;On December 23, 2019, CSN Minera&amp;#231;&amp;#227;o received 03 (three) new Notifications of Launches demanding payment of differences&#13;in the payment of CFEM, in the total amount of R$689 million;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(3)&#13;On April 8, 2013, INEA imposed on CSN a fine of R$ 35 million in respect of the aspects involving the Volta Grande IV condominium,&#13;determining that the actions already considered and discussed in the civil suit filed in July 2012. In connection with the application&#13;of this fine, an annulment action was distributed, in January 2014, to the 10th Civil Court of the State of Rio de Janeiro, seeking&#13;the annulment of the fine and its effects. In parallel, INEA filed a tax enforcement action in order to enforce the amount of&#13;the fine imposed. The aforementioned Tax Enforcement action was distributed in May 2014 to the 4th Volta Redonda Active Debt Registry&#13;in the State of Rio de Janeiro. Currently, said enforcement action is suspended until the judgment of the annulment action, in&#13;order to avoid conflicting decisions.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_69"&gt;&lt;/a&gt;The&#13;assessments made by the legal counsel define these administrative and judicial proceedings as entailing risk of possible loss&#13;and, therefore, no provision was recorded in conformity with Management&amp;#8217;s judgment and accounting practices adopted in Brazil.&lt;/p&gt;</ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory>
    <sid:DisclosureOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;17&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;carrying amount of the provision for environmental liabilities and asset retirement obligation (ARO) are as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Environmental liabilities&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;192,270 &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;198,386&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Asset retirement obligations&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;331,731 &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;83,380&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;524,001&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;281,766&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;17.a)&#13;Environmental liabilities &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2019, there is a provision recognized for expenditures relating to environmental investigation and recovery services&#13;for potentially contaminated areas surrounding establishments in the States of Rio de Janeiro, Minas Gerais and Santa Catarina.&#13;Estimated expenditures will be reviewed periodically and the amounts already recognized will be adjusted whenever necessary. These&#13;are Management&amp;#8217;s best estimates based on the environmental remediation studies and projects. This provision is recognized&#13;as other operating expenses.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;provision is measured at the present value of the expenditures required to settle the obligation, using a pretax rate that reflects&#13;current market assessments of the time value of money and the specific risks of the obligation. The increase in the obligation&#13;due to passage of time is recognized as other operating expenses.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Some&#13;contingent environmental liabilities are monitored by environmental department were not recorded in provisions due to its characteristics,&#13;they do not meet the recognition criteria present in IAS 37.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;17.b)&#13;Asset retirement &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;In&#13;2019, the Company decided to anticipate the discontinuity of the dams used in its mining activities and, consequently, the flow&#13;of expenses for deactivating the dams was anticipated in relation to the initial planning considering the last study. As a result,&#13;the balance of the provision for deactivating assets was R$331,731 on December 31, 2019 (R$83,380 on December 31, 2018).&lt;/p&gt;</sid:DisclosureOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsExplanatory>
    <ifrs-full:DisclosureOfRelatedPartyExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 20.25pt; text-align: justify; text-indent: -20.25pt"&gt;&lt;b&gt;18&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;RELATED-PARTY BALANCES AND TRANSACTIONS &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 20.25pt; text-align: justify; text-indent: -20.25pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;18.a)&#13;Transactions with holding companies&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Vicunha&#13;Siderurgia S.A. is the Company&amp;#8217;s main shareholder, with 49,24% of the voting shares.&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&amp;#8217;s also control Rio Iaco&#13;Participa&amp;#231;&amp;#245;es S.A, holding a 4,22% interest in the voting capital of the Company.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The&#13;corporate structure of Vicunha A&amp;#231;os S.A is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Vicunha&#13;Steel S.A. &amp;#8211; holds 67.93% of Vicunha A&amp;#231;os S.A.&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;CFL&#13;Participa&amp;#231;&amp;#245;es S.A. &amp;#8211; holds 12.82% of Vicunha A&amp;#231;os S.A. and 40% of Vicunha Steel S.A.&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Rio&#13;Purus Participa&amp;#231;&amp;#245;es S.A. &amp;#8211; holds 19.25% of Vicunha A&amp;#231;os S.A. and 60% of Vicunha Steel S.A.&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;At&#13;the Annual General Meeting (AGM), held on April 26, 2019, the distribution of the mandatory minimum dividend for the year of 2018&#13;was approved. Vicunha A&amp;#231;os S.A and Rio Iaco Participa&amp;#231;&amp;#245;es S.A received, respectively, R$442,308 and R$37,879.&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On&#13;December 31, 2019, it was proposed to distribute, as mandatory minimum dividends, the amount of R$204,574 to the shareholder Vicunha&#13;A&amp;#231;os S.A and R$17,519 to Rio Iaco Participa&amp;#231;&amp;#245;es S.A. Since the meeting of the board of directors was held on 09/18/2019,&#13;the distribution of interim dividends to the profit account recorded in the balance sheet as of June 30, 2019 was approved and&#13;Vicunha A&amp;#231;os S.A and Rio Iaco Participa&amp;#231;&amp;#245;es S.A received R$203,179 and R$17,400, respectively. The remaining balance&#13;of the proposed dividends of R$1,394 for Vicunha A&amp;#231;os S.A and R$ 119 for Rio Iaco Participa&amp;#231;&amp;#245;es S.A will be deliberated&#13;at the 2020 Annual General Meeting (AGM)&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;18.b)&#13;Transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;By transaction &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-top: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-top: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Non-current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 34%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Trade receivables (note 5)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;170,588&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;93,317&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;170,588&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;93,317&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Dividends receivable (note 7)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,554&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46,171&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,554&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46,171&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Actuarial asset (note 7)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,714&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;99,894&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,714&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;99,894&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Financial investments&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,116,560&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;92,332&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;95,719&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,212,279&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;92,332&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Loans (note 7)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,675&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;846,300&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;706,605&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;846,300&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;709,280&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other receivables (note 7)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,830&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,649&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;428,672&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;218,840&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;430,502&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;222,489&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,333,532&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;238,144&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,384,405&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,025,339&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;3,717,937&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,263,483&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Borrowings and Financing&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Borrowings and Financing (Note 11)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25,038&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25,038&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other payables (Note 13)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&amp;#160;&amp;#160; Accounts payable&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;23,566&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;29,286&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;88,021&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;96,629&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;111,587&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;125,915&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&amp;#160;&amp;#160; Provision for consumption&#13;    and services&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22,497&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,213&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22,497&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,213&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Trade payables&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;240,984&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;135,801&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;240,984&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;135,801&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Actuarial liabilities&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19,788&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,982&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19,788&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,982&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;312,085&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;171,300&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;107,809&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;104,611&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;419,894&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;275,911&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%"&gt;&lt;tr&gt;&lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%"&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;&#13;                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;P&amp;#38;L&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Revenues&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 14pt"&gt;Sales&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,122,303&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,278,751&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;880,145&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 14pt"&gt;Interest (note 24)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;79,228&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;64,888&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;61,549&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Expenses&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 14pt"&gt;Purchases&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,958,958)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,418,282)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,176,930)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 14pt"&gt;Interest (Note 24)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(16,092)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 14pt"&gt;Foreing exchange and&#13;    monetary variations, net&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,586&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,611&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 14pt"&gt;Other expenses&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(150,943)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(904,253)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(77,124)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(235,236)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0pt; font-size: 11pt"&gt;&amp;#160;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; &lt;b&gt;By&#13;company - Assets and Liabilities&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Non-current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Non-current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 22%"&gt;&lt;b&gt;Joint-venture and Joint-operation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;It&amp;#225; Energ&amp;#233;tica S.A.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,231&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,231&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;MRS Log&amp;#237;stica S.A.&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,554&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,554&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;142,310&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;88,021&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;230,331&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CBSI - Companhia Brasileira de Servi&amp;#231;os&#13;    e Infraestrutura&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Transnordestina Log&amp;#237;stica S.A (1)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;797&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,273,098&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,273,895&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;45,351&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,273,098&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,318,449&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;144,560&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;88,021&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;232,581&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Other related parties&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CBS Previd&amp;#234;ncia&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,714&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,714&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19,788&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19,788&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Banco Fibra (2)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,940&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;95,719&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;97,659&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25,038&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25,038&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Usiminas&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,116,063&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,116,063&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;129,824&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;129,824&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Panatl&amp;#226;ntica (3)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;128,573&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;128,573&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,621&lt;/td&gt;&#13; 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text-align: right"&gt;&lt;b&gt;2,248,746&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;109,433&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,358,179&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;167,525&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;19,788&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;187,313&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13; 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   &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,874&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;41,309&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid"&gt;&lt;b&gt;Total&#13;    at 12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,333,532&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,384,405&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;3,717,937&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;312,085&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;107,809&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;419,894&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&lt;b&gt;Total&#13;    at 12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;238,144&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,025,339&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,263,483&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;171,300&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;104,611&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;275,911&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt"&gt;&lt;a name="page_72"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;By company - Statement of income&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 40%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="3" style="border-bottom: black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="9" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Sales&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Purchases&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Financial&#13;    income (expenses), net&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Exchange&#13;    rate variations, net&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Joint-venture and Joint-operation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;It&amp;#225; Energ&amp;#233;tica S.A.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(57,285)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(57,285)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;MRS Log&amp;#237;stica S.A.&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,068,563)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(14,939)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,083,502)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CBSI - Companhia Brasileira de Servi&amp;#231;os&#13;    e Infraestrutura&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(231,141)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(231,141)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Transnordestina Log&amp;#237;stica S.A &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(7,294)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;58,250&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;50,956&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,364,283)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;58,250&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(14,939)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,320,972)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Other related parties&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Banco Fibra &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;20,499&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,586&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;24,085&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Usiminas&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(479,868)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(136,004)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(630,538)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Panatl&amp;#226;ntica &lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,043,382&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(100,482)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;942,900&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Vicunha A&amp;#231;os S.A&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;202&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(321)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(119)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Outras related parties&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,620&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(14,004)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(10,384)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,047,204&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(594,675)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;20,499&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(132,418)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;340,610&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Associates&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Arvedi Metalfer do Brasil S.A.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;75,630&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;479&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;76,109&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,122,834&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1,958,958)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;79,228&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(147,357)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(904,253)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 41%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="3" style="border-bottom: black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="9" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;P&amp;#38;L&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Sales&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Purchases&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Financial&#13;    income (expenses), net&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Exchange&#13;    rate variations, net&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Joint-venture and Joint-operation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;MRS Log&amp;#237;stica S.A.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,111,695)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(16,092)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,127,787)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CBSI - Companhia Brasileira de Servi&amp;#231;os&#13;    e Infraestrutura&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(180,332)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(180,285)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Transnordestina Log&amp;#237;stica S.A &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;367&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(15,667)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;50,003&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;34,703&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;414&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,307,694)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;33,911&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,273,369)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Other related parties&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Banco Fibra &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;14,651&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,611&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;28,262&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Usiminas&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(382)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(382)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Panatl&amp;#226;ntica &lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,174,984&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(94,515)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,080,469&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Ibis Participa&amp;#231;&amp;#245;es e Servi&amp;#231;os&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(4,501)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(4,501)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other related parties&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,745&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(11,190)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(8,445)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,177,729&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(110,588)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;14,651&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;13,611&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,095,403&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Associates&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Arvedi Metalfer do Brasil S.A.&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;100,608&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;234&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;100,842&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&lt;b&gt;TOTAL&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,278,751&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1,418,282)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;48,796&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;13,611&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(77,124)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 52%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Sales&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Purchases&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Financial income(expenses),&#13;    net&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Joint ventures and Joint Operation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;It&amp;#225; Energ&amp;#233;tica S.A&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(32,275)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(32,275)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;MRS Log&amp;#237;stica S.A.&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(934,279)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(934,279)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CBSI - Companhia Brasileira de Servi&amp;#231;os&#13;    e Infraestrutura&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;55&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(150,758)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(150,703)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Transnordestina Log&amp;#237;stica S.A &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,549&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(7,916)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;53,261&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47,894&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,604&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,125,228)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;53,261&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,069,363)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Other related parties&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Funda&amp;#231;&amp;#227;o CSN&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,118)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,105)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Banco Fibra &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,290&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,290&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Usiminas&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(427)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(427)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Panatl&amp;#226;ntica &lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;872,047&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(43,949)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;828,098&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Ibis Participa&amp;#231;&amp;#245;es e Servi&amp;#231;os&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(5,915)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(5,915)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Partfib Projetos Imobili&amp;#225;rios&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,821&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,821&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Vicunha Im&amp;#243;veis Ltda.&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(232)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(232)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Vicunha Servi&amp;#231;os Ltda.&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(61)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(61)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;874,881&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(51,702)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;6,290&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;829,469&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Associates&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Arvedi Metalfer do Brasil S,A,&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,660&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,998&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,658&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;880,145&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1,176,930)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;61,549&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(235,236)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&lt;a name="page_73"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Transnordestina Log&amp;#237;stica S.A: Assets: Refers mainly to loan agreements in R$: average rate interest from 125% to 130% of&#13;the CDI. As of December 31, 2019, the loans amounted to R$844,426 (R$706,605 as of December 31, 2018).&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;(2)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Banco Fibra S.A: &lt;u&gt;Assets:&lt;/u&gt; Refers mainly to Eurobond from Fibra Bank with maturity in February 2028.&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;(3)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Panatl&amp;#226;ntica: Receivables from the sale of steel products.&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;a name="page_75"&gt;&lt;/a&gt;&lt;b&gt;18.c)&#13;Other unconsolidated related parties&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;CBS Previd&amp;#234;ncia&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The&#13;Company is its main sponsor, being a non-profit civil society established in July 1960, primarily engaged in the payment of benefits&#13;that supplement the official government Social Security benefits to participants. In its capacity as sponsor, CSN carries out&#13;transactions involving the payment of contributions and recognition of actuarial liabilities calculated in defined benefit plans.&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Banco Fibra&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Banco&#13;Fibra is under the control structure of Vicunha A&amp;#231;os S.A., direct controller of the Company and the financial transactions&#13;carried out with this bank are limited to movements in checking accounts and financial investments in fixed-income securities.&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Funda&amp;#231;&amp;#227;o CSN&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Nowadays,&#13;the Company develops socially responsible policies concentrated in Funda&amp;#231;&amp;#227;o CSN, of which it is the founder. The transactions&#13;between the parties are related to the operational and financial support for Funda&amp;#231;&amp;#227;o CSN to conduct the social projects,&#13;developed mainly in the localities where the Company operates.&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Partfib Projetos Imobili&amp;#225;rios Ltda, Vicunha Im&amp;#243;veis Ltda, Vicunha Servi&amp;#231;os Ltda, Jockey Club de S&amp;#227;o Paulo,&#13;Ibis Participa&amp;#231;&amp;#245;es e Servi&amp;#231;os Ltda e Ibis Agr&amp;#225;ria Ltda. &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;They&#13;are companies and non-profit entities under the control of a member of the management who have maintained transactions with the&#13;Company.&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;18.d)&#13;Key management personnel &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The&#13;key management personnel with authority and responsibility for planning, directing and controlling the Company&amp;#8217;s activities,&#13;include the members of the Board of Directors and statutory directors. The following is information on the compensation of such&#13;personnel and the related balances as of December 31, 2019.&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 52%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; width: 15%"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; width: 15%"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right; width: 15%"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;P&amp;#38;L&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Short-term benefits&#13;    for employees and officers&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;37,452&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;32,848&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;39,721&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Post-employment&#13;    benefits&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;109&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;105&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;110&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;37,561&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;32,953&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;39,831&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;18.e)&#13;GUARANTEES&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The&#13;Company is liable for guarantees of its subsidiaries and joint ventures as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%; margin-left: 3.5pt"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Currency&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Maturities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Borrowings&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Tax&#13;    foreclosure&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Others&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 21%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 6%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 12%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Transnordestina Log&amp;#237;sitca&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;R$&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;Up&#13;    to 09/19/2056 and indefinite&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,428,194&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,108,917&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 37,406&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 35,336&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,702&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,231&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,474,302&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,152,484&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;FTL - Ferrovia Transnordestina&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;R$&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;Up&#13;    to 04/01/2021&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 43,118&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 62,407&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 43,118&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;62,407&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Cia Metalurgica Prada&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;R$&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Indefinite&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;457&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;333&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 235&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 11,942&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 692&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12,275&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CSN Energia&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;R$&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;Up&#13;    to 11/26/2023 and indefinite&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 3,141&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,829&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,920&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,920&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,061&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,749&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CSN Minera&amp;#231;&amp;#227;o&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;R$&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;Up&#13;    to 12/21/2024&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,184,048&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,407,363&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,184,048&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,407,363&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Estanho de Rond&amp;#244;nia&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;R$&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7/15/2022&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,902&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 3,153&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,902&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,153&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Min&amp;#233;rios Nacional S.A.&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;R$&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Up to 09/10/2021&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,544&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 7,305&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,544&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,305&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total in R$&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;3,661,806&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    3,589,145 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    41,004 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    38,498 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;10,857&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    22,093 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;3,713,667&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;3,649,736&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CSN Islands XI&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;US$&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;9/21/2019&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 547,094&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 547,094&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CSN Islands XII&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;US$&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Perpetual&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,000,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,000,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,000,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,000,000&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CSN Resources&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;US$&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Up to 04/17/2026&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,958,603&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,402,906&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,958,603&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,402,906&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total in US$&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;2,958,603&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    2,950,000 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;2,958,603&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;2,950,000&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CSN Steel S.L.&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;EUR&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;1/31/2020&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 24,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 48,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 24,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;48,000&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Lusosider A&amp;#231;os Planos&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;EUR&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Indefinite&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 75,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;75,000&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total in EUR&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    24,000 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    123,000 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    24,000 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    123,000 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total in R$&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    12,033,973 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    11,976,657 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    12,429,826 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;b&gt;11,976,657&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    15,695,779 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    15,565,802 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    41,004 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    38,498 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;10,857&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    22,093 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    16,143,493 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;15,626,393&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:DisclosureOfRelatedPartyExplanatory>
    <ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;19&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;SHAREHOLDERS' EQUITY&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;19.a)&#13;Paid-in capital &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Fully&#13;subscribed and paid-in capital as of December 31, 2019 and December 31, 2018 is R$4,540,000 comprising 1,387,524,047 book-entry&#13;common shares without par value. Each common share entitles its holder to one vote in Shareholders&amp;#8217; Meetings.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;19.b)&#13;Authorized capital&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company&amp;#8217;s bylaws in effect as of December 31, 2019 determine that the capital can be raised to up to 2,400,000,000 shares&#13;by decision of the Board of Directors.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;19.c)&#13;Legal reserve&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;This&#13;reserve is recognized at the rate of 5% of the profit for each period, as provided for by Article 193 of Law 6,404/76, up to the&#13;ceiling of 20% of share capital.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;19.d)&#13;Ownership structure&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2019, the Company&amp;#8217;s ownership structure was as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 34%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Number&#13;    of common shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;%&#13;    of total shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;%&#13;    of voting capital&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Number&#13;    of common shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;%&#13;    of total shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;%&#13;    of voting capital&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Vicunha A&amp;#231;os S.A. (*)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;679,522,254&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;48.97%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;49.24%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;679,522,254&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;48.97%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;49.24%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Rio Iaco Participa&amp;#231;&amp;#245;es S.A. (*)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;58,193,503&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4.19%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4.22%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;58,193,503&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4.19%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4.22%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;NYSE (ADRs)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;262,206,103&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;18.90%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19.00%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;284,152,319&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;20.48%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;20.59%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other shareholders&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;380,192,687&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;27.40%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;27.55%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;358,246,471&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25.83%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25.95%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&lt;b&gt;Outstanding&#13;    shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;1,380,114,547&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;99.47%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;100.00%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;1,380,114,547&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;99.47%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;100.00%&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Treasury shares&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;7,409,500&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;0.53%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;7,409,500&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;0.53%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&lt;b&gt;Total&#13;    shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;1,387,524,047&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;100.00%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;1,387,524,047&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;100.00%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_77"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;Controlling group companies.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;19.e)&#13;Treasury shares &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;On&#13;April 2018, the Board of Directors authorized the sale of up to 30,391,000 common shares held in treasury and until the end of&#13;the program, 22,981,500 shares were sold for R$213,494. The Company recognized a profit on the sale of the shares in the amount&#13;of R$32,690 directly in equity.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&lt;b&gt;Program&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Board&amp;#8217;s&#13;    Authorization&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Authorized&#13;    quantity&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 16%; text-align: center"&gt;&lt;b&gt;Program&#13;    period&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Average&#13;    buyback price&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Minimum&#13;    and maximum buyback price&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&lt;b&gt;Number&#13;    bought back&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Share&#13;    cancelation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Sale&#13;    of shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Balance&#13;    in treasury&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: right"&gt;9&amp;#186; (*)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;03/31/2015&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;32,770,055&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;From 4/01/2015 to&#13;    6/30/2015&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;30,391,000&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;04/20/2018&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;30,391,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;From 4/20/2018 to&#13;    4/30/2018&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Not applicable&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Not applicable&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22,981,500&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,409,500&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;There was no share buyback in this program.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2019, the position of the treasury shares was as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Quantity&#13;    purchased (Units)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Amount&#13;    paid for the shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" colspan="5" style="text-align: center"&gt;&lt;b&gt;Share&#13;    price&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Market&#13;    value of shares in 12/31/2019 (*)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Minimum&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Maximum&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&lt;i&gt;Average&lt;/i&gt;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 16%; text-align: center"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    7,409,500&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; text-align: center"&gt;R$ 58,264&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&amp;#160;R$&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4.48&lt;/td&gt;&#13;    &lt;td style="width: 2%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&amp;#160;R$&#13;    10.07&lt;/td&gt;&#13;    &lt;td style="width: 2%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; text-align: center"&gt;&amp;#160;R$&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    7.86&lt;/td&gt;&#13;    &lt;td style="width: 2%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 26%; text-align: center"&gt;R$ 104,548&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;The average quotation as of December 31, 2019 in the amount R$ 14.11 per share was used.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;19.f)&#13;Policy on investments and payment of interest on capital and dividends&amp;#160; &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company adopts a profit distribution policy which, after compliance with the provisions in Law 6,404/76, as amended by Law 9,457/97,&#13;will entail the allocation of all the profit to the Company&amp;#8217;s shareholders, provided that the following priorities are observed,&#13;irrespective of their order: (i) carrying out the business strategy; (ii) fulfilling its obligations; (iii) making the required&#13;investments; and (iv) maintaining a healthy financial situation of the Company.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;19.g)&#13;Earnings/(loss) per share: &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Basic&#13;earnings per share were calculated based on the profit/loss attributable to the owners of CSN divided by the weighted average&#13;number of common shares outstanding during the year, excluding the common shares purchased and held as treasury shares, as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 44%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 16%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 3%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 18%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="text-align: center"&gt;&lt;b&gt;Common&#13;    Shares&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;(Loss) profit for the year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;1,789,067&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    5,074,136 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    10,272 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Weighted average&#13;    number of shares&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;1,380,114,547&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,373,250,595&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,357,133,047&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Basic and&#13;    diluted EPS&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;1,29632&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;3.69498&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;0.00757&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_78"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company does not hold potential dilutable outstanding ordinary shares that could result in dilution of earnings per share.&lt;/p&gt;</ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory>
    <sid:DisclosureOfPaymentToShareholdersExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;20&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;PAYMENT TO SHAREHOLDERS&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company's Bylaws provide the distribution of 25% minimum dividends of adjusted net income under the law, to the shareholders.&#13;The dividends are calculated in accordance with the Company&amp;#8217;s Bylaws and in accordance with the Brazilian Corporate Law.&#13;The following is the calculation of dividends for 2019:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-decoration: underline; width: 80%"&gt;&lt;b&gt;&lt;u&gt;Allocation&#13;    of profits&lt;/u&gt;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 17%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Profit for the year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,789,067&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Dividends and  interest&#13;    on equity prescribed&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,209&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Allocation of profits&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,791,276 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Proposed destination:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Legal reserve&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;5%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (89,454)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Mandatory minimum dividends:&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;25%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (424,903)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Interim dividends approved&#13;    by RCA on 09/18/2019&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (412,659)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Proposed dividends&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (12,244)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Intended for statutory&#13;    reserve of working capital&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (1,276,919)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (1,791,276)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Weighted average number of shares&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,380,114,547&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Dividends per share&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    0.307875&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-decoration: underline"&gt;&lt;b&gt;&lt;u&gt;In&#13;    current liabilities&lt;/u&gt;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Dividends to be paid on December 31, 2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    900,541&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Interim dividends approved&#13;    on 09/18/2019&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    412,659&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Proposed dividends&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    12,244&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Dividends and  interest&#13;    on equity prescribed&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (2,209)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;Dividends paid&#13;    in the exercise&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (1,309,983)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Dividends to be paid on December 31, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    13,252 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;At&#13;the Annual General Meeting held on April 26, 2019, the payment of the minimum mandatory dividend for the year 2018 was approved,&#13;amounting to R$898,332, corresponding to R$ 0.650910577222 per share. Dividends were paid as of May 29, 2019, without monetary&#13;adjustment, according Notice to Shareholders disclosed on May 27, 2019.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Board of Directors' Meeting held on September 18, 2019 approved the distribution of interim dividends based on the profits earned&#13;on the balance sheet as of June 30, 2019 in the amount of R$ 412,659, corresponding to R$ 0.299003394462 per share. Dividends&#13;were paid as of September 30, 2019, without monetary adjustment, according Notice to Shareholders disclosed on the date of approval.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;In&#13;accordance with the Company's Bylaws on December 31, 2019, the Company reverted to the retained earning accounts, the amount of&#13;R$ 1,874 and R$ 335, related to dividends and interest on equity prescribed, respectively, which will be submitted to the resolution&#13;of the Annual General Meeting.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_79"&gt;&lt;/a&gt;In&#13;2019, the distributions of dividends and interest on equity were approved as follows:&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 85%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;b&gt;&amp;#160;Consolidated&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Dividend&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,856,297&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Interest on equity&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;65,020&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,921,317&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;In&#13;2019, dividends and interest on equity were paid as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;b&gt;&amp;#160;Dividend&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;b&gt;&amp;#160;Interest&#13;    on equity &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;b&gt;&amp;#160;TOTAL&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Controlling shareholders&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,309,983&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,309,983&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Non-controlling shareholders (*)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;545,306&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;65,020&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;610,326&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,855,289&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;65,020&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,920,309&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;Refers to dividends and interest on equity distributed to minority shareholders of CSN Minera&amp;#231;&amp;#227;o.&lt;/p&gt;</sid:DisclosureOfPaymentToShareholdersExplanatory>
    <ifrs-full:DisclosureOfRevenueExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;21&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;NET SALES REVENUE&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Net&#13;sales revenue is comprised as follows:&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;Consolidated&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Gross revenue&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Domestic market&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    14,220,420 &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;14,752,901&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,487,011&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Foreign market&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    14,663,297 &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,817,559&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,980,572&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    28,883,717 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;26,570,460&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;21,467,583&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Deductions &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Canceled sales, discounts&#13;    and rebates&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (325,794)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(234,851)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(262,989)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Taxes on sales&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,121,506)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(3,366,724)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,679,993)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,447,300)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(3,601,575)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(2,942,982)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Net revenue&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    25,436,417 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;22,968,885&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;18,524,601&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:DisclosureOfRevenueExplanatory>
    <ifrs-full:DisclosureOfExpensesByNatureExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;22&amp;#160;&amp;#160;&#13;EXPENSES BY NATURE&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table border="0" cellspacing="0" cellpadding="0" style="width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: top; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 53%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0, 0, 0) 1px solid; width: 15%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0, 0, 0) 1px solid; width: 15%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(220, 230, 241)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Raw&#13;    materials and inputs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(7,287,933)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(6,759,275)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(5,404,801)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Labor cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,807,280)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,743,460)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,400,579)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(220, 230, 241)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Supplies&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,981,547)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,782,576)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,451,437)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Maintenance&#13;    cost (services and materials)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,340,135)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,326,894)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,145,974)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(220, 230, 241)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Outsourcing&#13;    services&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,392,626)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,368,387)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,040,057)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; background-color: white; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Freights&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; background-color: white"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="background-color: white; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(334,509)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="background-color: white; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="background-color: white; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(109,756)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(106,026)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(219, 229, 241)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Distribution&#13;    Freights&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,787,979) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,692,785)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,278,356)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Depreciation,&#13;    Amortization and depletion &lt;sup&gt;(Note 10 and 11) (Note 26)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,421,704)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1.175.107)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,408,765) &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(219, 229, 241)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Others&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(763,421)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(905,128)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(591,094)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(20,117,134)&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(18,863,368)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(15,827,089)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(219, 229, 241)"&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Classified&#13;    as:&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cost of sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(17,263,264)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(16,105,657)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(13,596,141)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(219, 229, 241)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Selling&#13;    expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,342,805)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,263,688)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,815,107)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General&#13;    and administrative expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(511,065)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(494,023)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(415,841)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(219, 229, 241)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8.05pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(20,117,134)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(18,863,368)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(15,827,089)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;depreciation, amortization and depletion additions for the year were distributed as follows:&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table border="0" cellspacing="0" cellpadding="0" style="width: 100%"&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; text-align: right; text-indent: 16.05pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; color: white"&gt;&lt;b&gt;ConsColi&#13;    &lt;/b&gt;&lt;/font&gt;&lt;b&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Consolidated&lt;/font&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="width: 53%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(217, 225, 242)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Production costs &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,385,306 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,145,793&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,376,862&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Sales expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;11,539 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,850&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;8,851&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(217, 225, 242)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General and Administrative Expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;24,859 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;23,464&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;23,052&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,421,704&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,175,107&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,408,765&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(217, 225, 242)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other operating expenses &lt;sup&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;97,627 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;97,914&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;44,570&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,519,331&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,273,021&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,453,335&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 18pt; text-align: justify; text-indent: -18pt; font-size: 7pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Refers mainly to depreciation and amortization of paralyzed assets as described in note 23.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 18pt; text-align: justify; text-indent: -18pt; font-size: 7pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="margin: 0pt"&gt;&lt;/p&gt;</ifrs-full:DisclosureOfExpensesByNatureExplanatory>
    <ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;23&#13;OTHER OPERATING INCOME (EXPENSES)&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; margin-right: 0pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; width: 52%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: rgb(0,0,0) 1px solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Other operating income&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Indemnities&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;56,180&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46,256&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,106&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Rentals&#13;    and leases&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,462&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,430&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,841&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Dividends&#13;    received&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;32,747&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,188&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,248&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;PIS&#13;    and COFINS to compensate &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;123,677&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,102,365&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Contractual&#13;    fines&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,486&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,965&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,970&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Actuarial&#13;    pension plan&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47,151&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;20,983&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;36,952&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Updated&#13;    shares &amp;#8211; Fair Value through profit or loss (VJR)&amp;#160; (Note 12II)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,655,813&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Contractual&#13;    agreement &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;131,817&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Eletrobr&amp;#225;s's&#13;    compulsory loan &lt;sup&gt;(4)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;755,151&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Gain&#13;    on sale of LLC&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,164,294&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Other&#13;    revenues&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;98,250&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;27,749&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;18,018&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;503,770&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;4,036,043&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;824,286&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Other operating&#13;    expenses&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Taxes&#13;    and fees&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(95,873)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(26,197)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(136,348)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Write-off/(Provision)&#13;    of judicial deposits&lt;/td&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(19,685)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(113,549)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(134,002)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Expenses&#13;    with environmental liabilities, net&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(82,669)&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;(60,311)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(7,156)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="2" style="text-indent: 8pt"&gt;Contractual&#13;    fines&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(106,926)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(104,086)&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Depreciation&#13;    of equipment paralyzed and amortization of intangible assets (note 22)&lt;/td&gt;&#13;    &lt;td style="padding-left: 9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(97,627)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(97,914)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(44,570)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Write-&#13;    off of PP&amp;#38;E and intangible assets (note 9)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(114,603)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(27,260)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(28,127)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Estimated&#13;    (Loss)/reversal in inventories&lt;/td&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(136,827)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(149,704)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(15,775)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Idleness&#13;    in stocks and paralyzed equipment &lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(546,968)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;Studies&#13;    and project engineering expenses&lt;/td&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(26,171)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(33,738)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(32,956)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Research&#13;    and development expenses&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,741)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,688)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,944)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Advisory&#13;    expenses&lt;/td&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(508)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,419)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Healthcare&#13;    plan expenses&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(119,560)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(108,369)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (97,837)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Reversal/(Provision)&#13;    industrial reestructuring&lt;/td&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(17,490)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    5,807&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Cash&#13;    flow hedge realized (Note 12 b)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(790,353)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(370,191)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (92,140)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Updated&#13;    shares &amp;#8211; Fair value through profit or loss (Note 12II)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(118,780)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;Other expenses&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(149,068)&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(218,701)&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(56,477)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(2,406,851)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,330,706)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(646,944)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8.05pt"&gt;&lt;b&gt;Other&#13;    operating income (expenses), net&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;(1,903,081)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;2,705,337&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;177,342&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Refers to non-inclusion of ICMS in the PIS and COFINS calculation basis.&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(2)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Referring to the contractual agreement signed for the supply of new equipment;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(3)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Idleness in stocks: Due to the reforms in blast furnace 3, there was unused capacity in which the volume of production was below&#13;normal.&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(4)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;This is a net amount, certain and due, arising from the final judicial decision favorable to the Company, which is irreversible&#13;and irrevocable, in order to apply the STJ's consolidated position on the subject, which culminated in sentencing the Eletrobr&amp;#225;s&#13;to the payment of the correct interest and monetary correction of the Compulsory Loan. The final judicial decision, as well as&#13;the certainty about the amounts involved in the settlement of the judgment (judicial procedure to request the satisfaction of&#13;the right), allowed the conclusion that the right to receive this value is certain. Thus, in line with our legal and accounting&#13;advisors, we recognize the credits in noncurrent assets against the result of Other Operating Revenues. The monetary adjustment&#13;2018 is presented in the note 25 - Financial Income (Expenses).&lt;/p&gt;</ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory>
    <ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;24&amp;#160;&amp;#160;&amp;#160;&#13;FINANCIAL INCOME (EXPENSES)&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 52%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Financial income&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Related parties (note 18 b)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;79,228&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;64,888&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;61,549&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Income from financial investments&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;93,471&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;111,235&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;162,292&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Gain from derivative&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;28,503&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other income &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;206,343&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,134,391&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;42,730&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;379,042&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,310,514&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;295,074&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Financial expenses&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Borrowings and financing - foreign currency&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,128,520)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(988,821)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(827,841)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Borrowings and financing - local currency&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(867,785)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,020,867)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,610,714)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Related parties&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(16,092)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Leases&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(49,118)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Capitalized interest (notes 9 and 29)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;117,189&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;71,611&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;91,957&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Interest, fines and late payment charges&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(104,357)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(71,100)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(72,343)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Commission and bank fees&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(217,784)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(182,179)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(159,088)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;PIS/COFINS over financial income&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(25,176)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(84,404)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(21,926)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Insuranre garantee&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(29,191)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other financial expenses&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(258,049)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19,614&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(142,296)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(2,562,791)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(2,272,238)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(2,742,251)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Inflation adjustment and exchange differences,&#13;    net&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Inflation adjustments, net&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;85,451&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,035)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(10,556)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Exchange rates, net&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(37,872)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(532,883)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(5,665)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Exchange gain (losses) on derivatives&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,986&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(229)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;52,565&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(533,919)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(16,450)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Financial income (expenses), net&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(2,131,184)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1,495,643)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(2,463,627)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Statement of gains and (losses) on derivative&#13;    transactions&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Dollar - to - euro swap&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;783&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(229)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CDI x Dollar swap (note 12)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,203&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;4,203&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(229)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Future DI&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;28,503&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;28,503&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,986&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;28,274&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&amp;#160;(1)&amp;#160;&amp;#160;&amp;#160;&#13;Refers mainly to the monetary adjustment of the recognition of the non-inclusion of ICMS in the PIS and COFINS calculation basis&#13;in the amount of R$160,609 as of December 31,2019 (R$1,106,097 as of December 31,2018).&lt;/p&gt;</ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory>
    <ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;25&amp;#160;&amp;#160;&amp;#160;&#13;SEGMENT INFORMATION&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;According&#13;to the Group&amp;#180;s structure, the businesses are distributed and managed in five operating segments as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&amp;#160;&lt;b&gt;Steel&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Steel Segment consolidates all the operations related to the production, distribution and sale of flat steel, long steel, metallic&#13;containers and galvanized steel, with operations in Brazil, United States, Portugal and Germany. The Segment supplies the following&#13;markets: construction, steel containers for the Brazilian chemical and food industries, home appliances, automobile and OEM (motors&#13;and compressors). The Company&amp;#8217;s steel units produce hot and cold rolled steel, galvanized and pre-painted steel of great&#13;durability. They also produce tinplate, a raw material used to produce metallic containers.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Overseas,&#13;Lusosider, which is based in Portugal, produces cold rolled steel and galvanized steel. CSN LLC in the U.S.A. meets local market&#13;needs, import and export of steel products.&amp;#160; In January 2012, CSN acquired Stahlwerk Th&amp;#252;ringen (SWT), a manufacturer&#13;of long steel located in Unterwellenborn, Germany. SWT is specialized in the production of shapes used for construction.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;In&#13;January 2014 the production of long steel products started in Brazil and consolidates the company as a source of complete construction&#13;solutions, complementing its portfolio of products with high value added in the steel chain.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Mining&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;This&#13;segment encompasses the activities of iron ore and tin mining.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;The&#13;high-quality iron ore operations are located in the Iron Quadrilateral in Minas Gerais, which has its own mines and sells third&#13;party iron ore.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_83"&gt;&lt;/a&gt;At&#13;the end of 2015, CSN and the Asian Consortium formalized a shareholders' agreement for the combination of assets linked to iron&#13;ore operations and the related logistics structure, forming a new company that has focused in mining of the Group activities from&#13;December 2015. In this context, the new company, currently named CSN Minera&amp;#231;&amp;#227;o S.A., holds the TECAR arraignment, the&#13;Casa de Pedra mine and all the shares of Namisa, which was incorporated on December 31, 2015. CSN still owns 100% of Min&amp;#233;rios&#13;Nacional which includes the mines of Fernandinho (operational), Cayman and Pedras Pretas (mineral resources), all located in Minas&#13;Gerais.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Moreover,&#13;CSN controls the Estanho de Rond&amp;#244;nia S.A., company with mining units and tin casting, in the state of Rondonia.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Logistics &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;i.&#13;Railroad&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;CSN&#13;has equity interests in three railroad companies: MRS Log&amp;#237;stica, which manages the former Southeast Network of Rede Ferrovi&amp;#225;ria&#13;Federal S.A. (RFFSA), Transnordestina Log&amp;#237;stica S.A. and FTL - Ferrovia Transnordestina Log&amp;#237;stica S.A., which has the&#13;concession to operate the former Northeast Network of the RFFSA in the states of Maranh&amp;#227;o, Piau&amp;#237;, Cear&amp;#225;, Rio Grande&#13;do Norte, Para&amp;#237;ba, Pernambuco and Alagoas.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;a)&#13;MRS &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;railroad transportation services provided by MRS are fundamental to the supply of raw materials and the shipment of final products.&#13;The total amount of iron ore, coal and coke consumed by the Presidente Vargas Mill as well as part of the steel produced by CSN&#13;for the domestic market and for export are carried by MRS.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Southeast Brazilian railroad system, encompassing 1,674 kilometers of tracks, serves the tri-state industrial area of S&amp;#227;o&#13;Paulo-Rio de Janeiro-Minas Gerais, in the southeast region, linking the mines located in Minas Gerais to the ports located in&#13;S&amp;#227;o Paulo and Rio de Janeiro, and the steel mills of CSN, Companhia Sider&amp;#250;rgica Paulista, or Cosipa, and Gerdau A&amp;#231;ominas.&amp;#160;&#13;Besides serving other customers, the railroad system carries iron ore from the Company&amp;#8217;s mines in Casa de Pedra, Minas Gerais,&#13;and coke and coal from the Itagua&amp;#237; Port, in Rio de Janeiro, to Volta Redonda, and carries CSN&amp;#8217;s export products to&#13;the ports of Itagua&amp;#237; and Rio de Janeiro.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;b)&#13;TLSA and FTL &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;TLSA&#13;and FTL hold the concession of the former RFFSA&amp;#8217;s Northeast Network. The Northeast Network totals 4,238 km, divided into&#13;two sections: i) Network I, which comprises the S&amp;#227;o Luiz&amp;#8211;Mucuripe, Arrojado&amp;#8211;Recife, Itabaiana&amp;#8211;Cabedelo,&#13;Paula Cavalcante&amp;#8211;Macau and Propri&amp;#225;&amp;#8211;Jorge Lins (Network I); and ii) Network II, which comprises the sections of&#13;Miss&amp;#227;o Velha&amp;#8211;Salgueiro, Salgueiro, Salgueiro &amp;#8211;Trindade, Trindade&amp;#8211; Eliseu Martins, Salgueiro&amp;#8211;Porto&#13;de Suape and Miss&amp;#227;o Velha&amp;#8211;Porto de Pec&amp;#233;m.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;In&#13;addition, it connects to the main ports in the region, thereby offering an important competitive advantage through opportunities&#13;for combined transport solutions and logistics projects tailored to customer needs.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;II.&#13;Port Logistics&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Port Logistics Segment consolidates the operation of the terminal built in the privatization period after the law of modernization&#13;of the ports (law 8.630/1993) that permits to transfer the port logistics activities to the private sector. The Sepetiba terminal&#13;features complete infrastructure to meet all the needs of exporters, importers and ship owners. Its installed capacity exceeds&#13;that of most other Brazilian terminals. It has mooring berths and a huge storage area, as well as the most modern and appropriate&#13;equipment, systems and intermodal connections.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company&amp;#8217;s constant investment in projects in the terminals consolidates the Itagua&amp;#237; Port Complex as one of the most&#13;modern in Brazil.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;a name="page_84"&gt;&lt;/a&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Energy&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;CSN&#13;is one of the largest industrial consumers of electric power in Brazil. As energy is fundamental in its production process, the&#13;Company invests in assets for generation of electric power to guarantee its self-sufficiency. These assets are as follows: It&amp;#225;&#13;hydroelectric power plant, in the State of Santa Catarina, with rated capacity of 1,450 MW, where CSN has a share of 29.5%; Igarapava&#13;hydroelectric power plant, Minas Gerais, with rated capacity of 210 MW, in which CSN holds 17.9% of the capital; and a thermoelectric&#13;co-generation Central unit with rated capacity of 238 MW, which has been operating at the UPV since 1999, that uses the residual&#13;gases produced by the steel mill itself.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Cement&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;cement division consolidates the cement production, distribution and sale operations, which use the slag produced by the Volta&#13;Redonda plant&amp;#8217;s blast furnaces.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company produces clinker in Arcos/MG, using limestone from own mine and also two cement mills in additions to the mills that already&#13;operate in Volta Redonda/RJ.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;information presented to Management regarding the performance of each business segment is generally derived directly from the&#13;accounting records, combined with some intercompany allocations.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Sales by geographic area&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Sales&#13;by geographic area are determined based on the customers&amp;#8217; location. On a consolidated basis, domestic sales are represented&#13;by revenues from customers located in Brazil and export sales are represented by revenues from customers located abroad.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Result by segment&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Beginning&#13;2013, the Company no longer proportionately consolidates joint ventures MRS and CBSI. For segment information preparation and&#13;presentation purposes, Management decided to maintain the proportionate consolidation of the joint ventures, as historically presented.&#13;For consolidated profit reconciliation purposes, the amounts of these companies were eliminated in the column &amp;#8220;Corporate&#13;expenses/elimination&amp;#8221;.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 29%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 6%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;P&amp;#38;L&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Steel&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Mining&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Logistics&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Energy&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Cement&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Corporate&#13;    expenses/elimination&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Port&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Railroads&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Metric tons (thou.) (*)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 4,524,805&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;38,545,067&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(3,258,923)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Net revenues&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Domestic market&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,027,999&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;926,836&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;240,451&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,321,355&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 325,343&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 570,805&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,462,088)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,950,701&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Foreign market&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 3,921,033&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;9,100,813&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,463,870&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;14,485,716&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total net revenue (note 21)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;13,949,032&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;10,027,649&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;240,451&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,321,355 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    325,343 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    570,805 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    (998,218)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;25,436,417&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Cost of sales and services&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (12,962,861)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (4,396,247)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(173,344)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (1,030,210)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (266,754)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (607,719)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,173,871&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(17,263,264)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Gross profit&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;986,171 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 5,631,402&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;67,107 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;291,145 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 58,589 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(36,914)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;1,175,653 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;8,173,153 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;General and administrative expenses&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(834,977)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(186,189)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (34,560)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(109,770)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(29,034)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(91,466)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,567,874)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (2,853,870)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Depreciation (note 22)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;700,074&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;476,374&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;30,568&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;387,565&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 17,471&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 139,667&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (330,015)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,421,704&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Proportionate EBITDA of joint ventures&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 510,072&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;510,072&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Adjusted EBITDA&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;851,268&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    5,921,587 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;63,115&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;568,940&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    47,026 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    11,287 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    (212,164)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;7,251,059&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Sales&#13;    by geographic area&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Asia&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,980&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 6,742,946&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,463,870&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,209,796&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;North America&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;767,977&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;767,977&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Latin America&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;169,036&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;169,036&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Europe&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,978,994&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,357,867&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,336,861&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Others&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&#13;    2,046&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;2,046&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Foreign market&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 3,921,033&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 9,100,813&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;1,463,870 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;14,485,716 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Domestic market&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;10,027,999 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;926,836 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;240,451 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 1,321,355&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 325,343&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 570,805&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(2,462,088)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;10,950,701 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;13,949,032&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;10,027,649&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;240,451&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,321,355 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;325,343&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    570,805 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    (998,218)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;25,436,417&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_85"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 29%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 6%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;P&amp;#38;L&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Steel&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Mining&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Logistics&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Energy&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Cement&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Corporate&#13;    expenses/elimination&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Port&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Railroads&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Metric tons (thou.) (*)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 5,068,758&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;34,780,756&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(4,961,345)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Net revenues&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Domestic market&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,328,372&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;972,360&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;266,378&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,506,114&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 410,606&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 588,230&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,718,623)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,353,437&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Foreign market&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 5,305,771&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 5,012,421&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,297,256&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,615,448&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total net revenue (note 21)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;15,634,143&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    5,984,781 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;266,378&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,506,114 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    410,606 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    588,230 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,421,367)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;22,968,885&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Cost of sales and services&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (12,613,216)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (3,585,691)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(189,999)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (1,049,071)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (286,734)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (544,266)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,163,320&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(16,105,657)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Gross profit&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 3,020,927&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 2,399,090&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;76,379 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;457,043 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 123,872&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 43,964 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 741,953&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;6,863,228 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;General and administrative expenses&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(984,980)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(144,754)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (35,423)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(106,412)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(27,948)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(95,893)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,362,301)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (2,757,711)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Depreciation (note 22)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;609,274&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;366,547&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;20,368&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;258,985&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 17,285&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 115,411&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (212,763)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,175,107&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Proportionate EBITDA of joint ventures&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 568,045&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;568,045&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Adjusted EBITDA&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    2,645,221 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    2,620,883 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;61,324&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;609,616&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    113,209 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    63,482 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    (265,066)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;5,848,669&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Sales&#13;    by geographic area&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Asia&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;40,681&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;4,422,377&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,297,256&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,760,314&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;North America&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,506,041&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,506,041&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Latin America&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;369,830&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;369,830&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Europe&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 3,330,991&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;590,044&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,921,035&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Others&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;58,228&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;58,228&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Foreign market&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 5,305,771&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 5,012,421&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;1,297,256 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;11,615,448 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Domestic market&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;10,328,372 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;972,360 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;266,378 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 1,506,114&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 410,606&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 588,230&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(2,718,623)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;11,353,437 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;15,634,143&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    5,984,781 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;266,378&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,506,114 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;410,606&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    588,230 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1,421,367)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;22,968,885&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 29%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Steel&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Mining&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Logistics&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Energy&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Cement&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Corporate&#13;    expenses/elimination&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Port&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Railroads&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Metric tons (thou.) (*)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 4,921,719&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;32,576,843&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(5,359,571)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Net revenues&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Domestic market&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 7,818,552&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;829,268&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;238,240&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,416,612&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 407,671&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 487,129&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,491,006)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,706,466&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Foreign market&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 5,140,471&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 3,791,703&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 885,961&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,818,135&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total net revenue (note 21)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12,959,023&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    4,620,971 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;238,240&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,416,612 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    407,671 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    487,129 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,605,045)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;18,524,601&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Cost of sales and services&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (10,537,547)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (3,005,840)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(156,997)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (1,024,696)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (285,085)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (512,762)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,926,786&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(13,596,141)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Gross profit&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 2,421,476&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 1,615,131&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;81,243 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;391,916 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 122,586&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(25,633)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 321,741&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;4,928,460 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;General and administrative expenses&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(963,822)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(158,958)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (27,943)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (94,921)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(27,098)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(80,823)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (877,383)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (2,230,948)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Depreciation (note 22)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;658,587&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;490,805&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;15,752&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;294,571&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 17,265&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 121,801&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (190,016)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,408,765&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Proportionate EBITDA of joint ventures&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 538,170&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;538,170&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Adjusted EBITDA&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    2,116,241 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,946,978 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;69,052&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;591,566&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    112,753 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    15,345 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    (207,488)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,644,447&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Sales&#13;    by geographic area&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Asia&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;23,364&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;3,592,226&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 885,961&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,501,551&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;North America&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,009,337&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,009,337&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Latin America&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;506,951&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;506,951&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Europe&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,564,823&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;197,701&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,762,524&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Others&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;35,996&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&#13;    1,776&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;37,772&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Foreign market&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 5,140,471&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 3,791,703&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 885,961&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;9,818,135 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Domestic market&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 7,818,552&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;829,268 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;238,240 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 1,416,612&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 407,671&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 487,129&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(2,491,006)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;8,706,466 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;12,959,023&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    4,620,971 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;238,240&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,416,612 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    407,671 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    487,129 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1,605,045)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;18,524,601&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;The ore sales volumes presented in this note take into consideration Company sales and the interest in its subsidiaries and joint&#13;ventures.&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Adjusted EBITDA&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Adjusted&#13;EBITDA is the main measurement based on which the chief operating decision maker assesses the segment performance and the capacity&#13;to generate recurring operating cash, consisting of profit for the year less net financial income (expenses), income tax and social&#13;contribution, depreciation and amortization, equity in results of affiliated companies, results of discontinued operations and&#13;other operating income (expenses), plus the proportionate EBITDA of joint ventures.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Even&#13;though it is an indicator used in segment performance measurement, EBITDA is not a measurement recognized by accounting practices&#13;adopted in Brazil or IFRS, it does not have a standard definition, and may not be comparable with measurements using similar names&#13;provided by other entities.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;required by IFRS 8, the table below shows the reconciliation of the measurement used by the chief operating decision maker with&#13;the results determined using the accounting practices:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 52%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Net income / (loss) for the year&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,244,511&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,200,583&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;111,229&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Depreciation / amortization / depletion (note&#13;    22)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,421,704&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,175,107&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,408,765&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Income tax and social contribution (note 14)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(833,778)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;250,334&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;409,109&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Financial income / (expenses) (note 24)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,131,184&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,495,643&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,463,627&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;EBITDA&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;4,963,621&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;8,121,667&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;4,392,730&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other operating (income) / expenses (note 23)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,903,081&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,705,337)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(177,342)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Equity in results of affiliated companies (note&#13;    8b)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(125,715)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(135,706)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(109,111)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Proportionate EBITDA of joint ventures&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;510,072&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;568,045&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;538,170&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Adjusted EBITDA (*)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;7,251,059&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;5,848,669&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,644,447&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;(*)&#13;The Company discloses its adjusted EBITDA net of its share of investments and other operating income (expenses) because it understands&#13;that these should not be included in the calculation of recurring operating cash generation.&lt;/p&gt;</ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory>
    <ifrs-full:DisclosureOfEmployeeBenefitsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;26&amp;#160;&amp;#160;&amp;#160;&#13;EMPLOYEE BENEFITS&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;pension plans granted by the Company cover substantially all employees. The plans are administered by Caixa Beneficente dos Empregados&#13;da CSN (&amp;#8216;CBS&amp;#8221;), a private non-profit pension fund established in July 1960 which has as members the employees (and&#13;former employees) of the Company and some subsidiaries who joined the fund through an agreement, and the employees of CBS itself.&#13;The Executive Officers of CBS is formed by a CEO and two other executive officers, all appointed by CSN, which is the main sponsor&#13;of CBS. The Decision-Making Board is the higher decision-making and guideline-setting body of CBS, composed by the president and&#13;ten members, six chosen by CSN, and four elected by the fund&amp;#8217;s participants.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Until&#13;December 1995, CBS Previd&amp;#234;ncia administered two defined benefit plans based on years of service, salary and Social Security&#13;benefits. On December 27, 1995 the then Private Pension Secretariat (&amp;#8220;SPC&amp;#8221;) approved the implementation of a new benefit&#13;plan, effective beginning that date, called Mixed Supplementary Benefit Plan (&amp;#8216;Mixed Plan&amp;#8221;), structured in the form&#13;of a variable contribution plan that was discontinued on September 16, 2013. As of that date, all new employees must join the&#13;CBSPrev Plan, structured in the defined contribution modality, created also in September 2013.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2019, CBS had 35,547 participants (34,985 as of December 31, 2018), of whom 22,091 were active contributors (20,872&#13;as of December 31, 2018), 13,139 were retired employees (13,454 as of December 31, 2018), and 317 were related beneficiaries (659&#13;as of December 31, 2018). Out of the total participants as of December 31, 2019, 10,616 (11,063 as of December 31,2018) belonged&#13;to the defined benefit plan, 11,111 (11.845 as of December 31,2018) to the mixed plan, 841 (1,028 as of December 31, 2018) to&#13;the CBSPrev Namisa plan, and 12,979 (11,049 as of December 31, 2018) to the CBSPrev plan.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;plan assets of CBS are primarily invested in repurchase agreements (backed by federal government securities), federal government&#13;securities indexed to inflation, shares, loans and real estate. As of December 31, 2019, CBS held 1,870,652 common shares of CSN&#13;(37,084,031 as of December 31,2018). The total plan assets of the entity amounted to R$5.5 billion as of December 31, 2019 (R$5.3&#13;billion as of December 31, 2018). The administrators of the CBS to match plan assets with benefit obligations payable on a long-term&#13;basis. Pension funds in Brazil are subject to certain restrictions regarding their capacity for investment in foreign assets and,&#13;therefore, these funds invest mainly in Brazilian securities.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Plan&#13;Assets are all available assets and the benefit plans&amp;#8217; investments, not including the amounts of debts to sponsors.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;For&#13;the defined benefit plans, called &amp;#8220;35% of the average salary&amp;#8221; and &amp;#8220;average salary supplementation plan&amp;#8221;,&#13;the Company holds a financial guarantee with CBS Previd&amp;#234;ncia, the entity that administers said plans, to ensure their financial&#13;and actuarial balance, in the event of any future actuarial loss or actuarial gain.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;provided for in the prevailing law that governs the pension fund market, for the last 4 years ended (2016, 2017, 2018 and 2019),&#13;CSN did not have to pay the installments because the defined benefit plans posted actuarial gains for the period.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;a name="page_87"&gt;&lt;/a&gt;&lt;b&gt;26.a)&#13;Description of the pension plans&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;u&gt;Plan&#13;covering 35% of the average salary&lt;/u&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;This&#13;plan began on February 1, 1966 and is a defined benefit plan aimed at paying pensions (for length of service, special situations,&#13;disability or old age) on a lifetime basis, equivalent to 35% of the adjusted average of the participant&amp;#8217;s salary for the&#13;last 12 months. The plan also guarantees the payment of sickness benefit to the participants licenced by the Official Social Security&#13;and guarantees the payments of savings fund, funeral allowance and pecuniary aid. This plan was discontinued on October 31, 1977&#13;when took effect the average salary supplementation plan.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;u&gt;Average&#13;salary supplementation plan&lt;/u&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;This&#13;plan began on November 1, 1977 and is a defined benefit plan aimed at complementing the difference between the adjusted average&#13;of the participant&amp;#8217;s salary for the last 12 months and the Official Social Security benefit for retirement, also on a lifetime&#13;basis. As in the 35% plan, there is coverage for the payment of sickness benefit, death and pension. This plan was discontinued&#13;on December 26, 1995 with the creation of the mixed supplementary benefit plan.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;u&gt;Mixed&#13;supplementary benefit plan&lt;/u&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;This&#13;plan began on December 27, 1995 and is a variable contribution plan. Besides the scheduled retirement benefit, it also covers&#13;the payment of risk benefits (pension paid while the participant is still working, disability compensation and sick/accident pay).&#13;Under this plan, the retirement benefit is calculated based on the amount accumulated by the monthly contributions of the participants&#13;and sponsors, as well as on each participant&amp;#8217;s option for the manner in which they receive them, which can be lifetime (with&#13;or without continuity of pension for death) or through a percentage applied to the balance of the benefit-generating fund (loss&#13;for indefinite period). After retirement is granted, the plan takes on the characteristics of a defined benefit plan if the participant&#13;has chosen to receive his benefit in the form of monthly income for life. This plan was discontinued on September 16, 2013 when&#13;the CBS Prev plan became effective.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;u&gt;CBS&#13;Prev Plan&lt;/u&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;new CBS Prev Plan, which is a defined contribution plan, started on September 16, 2013. Under this plan, the retirement benefit&#13;is determined based on the accumulated amount by monthly contributions of participants and sponsors. To receive the benefit, each&#13;participant can opt for: (a) receiving part in cash (up to 25%) and the remaining balance through a monthly income through a percentage&#13;applied to the benefit-generating fund, not being applicable to death pension benefits, or (b) receive only a monthly income through&#13;a percentage applied to the benefit-generating fund.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;With&#13;the creation of the CBS Prev Plan, the mixed supplementary benefit plan was discontinued for the entry of new participants as&#13;from September 16, 2013.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;u&gt;CBSPREV&#13;Namisa Plan&lt;/u&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;It&#13;is a Defined Contribution plan with benefits of risks during the activity (projection of the balances in case of disability or&#13;death and sickness / accident allowanced). It has been in operation since January 6, 2012, when it was created exclusively for&#13;the employees of Nacional Min&amp;#233;rios S.A. After the corporate reorganization, which took place in 2016, other Sponsors joined&#13;this Plan, among them CSN Minera&amp;#231;&amp;#227;o S.A.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Under&#13;this plan, all the benefits offered are calculated based on the accumulated amount from the monthly contributions of participants&#13;and sponsors and are paid through a percentage applied to the balance of the benefit generating fund. The CBSPREV Namisa Plan&#13;has been closed to new participants since July 2017 and is in the process of being extinguished due to the total withdrawal of&#13;sponsorship.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;26.b)&#13;Investment policy &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;investment policy establishes the principles and guidelines that will govern the investments of funds entrusted to the entity,&#13;in order to foster the security, liquidity and profitability required to ensure equilibrium between the plan&amp;#8217;s assets and&#13;liabilities based on an ALM (Asset Liability Management) study that takes into consideration the benefits of participants and&#13;beneficiaries for each plan.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_88"&gt;&lt;/a&gt;The&#13;investment plan is reviewed annually and approved by the Decision-Making Board considering a five-year horizon, as established&#13;by resolution CGPC 7 of December 4, 2003. The investment limits and criteria established in the policy are based on Resolution&#13;3,792/09 published by the National Monetary Council (&amp;#8220;CMN&amp;#8221;).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;26.c)&#13;Employee benefits&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;actuarial calculations are updated at the end of each annual reporting period by outside actuaries and presented in the financial&#13;statements pursuant to IAS19 - Employee Benefits.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Actuarial&#13;    asset&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Actuarial&#13;    liabilities&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Benefits of pension plans&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(13,714)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(99,894)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;19,788&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;7,982&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Post-employment healthcare benefits&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;892,396&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;897,137&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(13,714)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(99,894)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;912,184&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;905,119&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;reconciliation of employee benefits&amp;#8217; assets and liabilities is as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Present value&#13;    of defined benefit obligation&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,581,460&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;3,087,433&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Fair value of plan assets&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,894,488)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(3,403,906)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Deficit(Surplus)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (313,028)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;(316,473)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Restriction to&#13;    actuarial assets due to recovery limitation&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    319,102&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;224,561&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Liabilities (Assets), net&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    6,074 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(91,912)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Liabilities&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    19,788&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;7,982&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Assets&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (13,714)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(99,894)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Net (assets) recognized in the balance sheet&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    6,074 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(91,912)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;movement in the present value of the defined benefit obligation during 2019 is as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Present value of obligations at the beginning&#13;    of the year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;3,087,433&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;3,077,849&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Cost of service&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;1,093&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;1,169&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Interest cost&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;283,487&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;304,132&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Participant contributions made in the period&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;2,126&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Benefits paid&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(269,995)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(280,493)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Actuarial loss/(gain)&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;477,316&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(15,224)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Present value of obligations at the end of&#13;    the year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;3,581,460&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;3,087,433&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_89"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;movement in the fair value of the plan assets during 2019 is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Fair value of plan assets at the beginning&#13;    of the year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,403,906)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(3,305,356)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Interest income&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (314,102)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(327,830)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Benefits Paid&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    269,995&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;280,493&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Participant contributions&#13;    made in the period&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (2,127)&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Return on plan&#13;    assets (less interest income)&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (444,348)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(51,213)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Fair value of plan assets at the end of the&#13;    year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,894,488)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(3,403,906)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;amounts recognized in the income statement for the year ended December 31, 2019, 2018 and 2017 are comprised as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 46%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 5%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 18%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: top; width: 5%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Cost of current service&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;1,093&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;1,169&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;1,285&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Interest cost&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;283,487&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;304,132&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;322,359&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Expected return on plan assets&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(314,102)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(327,830)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(360,013)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Interest on the asset ceiling effect&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;21,502&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;16,340&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;26,843&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160;otal costs / (income), net &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;(8,020)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;(6,189)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;(9,526)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;cost/(income) is recognized in the income statement in other operating expenses.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;movement in the actuarial gains and losses in 2019, 2018 and 2017 are as follows: &amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 47%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 5%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: top; width: 5%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Actuarial losses and (gains)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;477,316&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(15,224)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;166,540&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Return on plan assets (less interest income)&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(444,348)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(51,213)&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(36,627)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Change in the asset&amp;#8217;s limit (excluding&#13;    interest income)&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8pt"&gt;73,039&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8pt"&gt;50,058&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8pt"&gt;(97,882)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160;Total cost of actuarial losses and&#13;    (gains) &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;106,007&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;(16,379)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;32,031&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Actuarial losses and (gains) recognized in other&#13;    comprehensive income&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;32,037&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Unrecognized actuarial (gains)&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right; text-indent: 8pt"&gt;(6)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total cost of actuarial losses and (gains)&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;106,007&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;(16,379)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;32,031&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Breakdown&#13;of actuarial gains or losses, according paragraph 141 of IAS19:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 80%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 20%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Loss due to change&#13;    in financial assumptions&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;472,715&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Loss due to experience&#13;    adjustments&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;4,601&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Return on plan&#13;    assets (less interest income)&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(444,348)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Change in asset limit (excluding interest income)&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8pt"&gt;73,039&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Actuarial losses and (gains)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;106,007&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Actuarial&#13;(gain)/ loss results from the fluctuation in the investments comprised in the CBS&amp;#8217;s asset portfolio.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_90"&gt;&lt;/a&gt;The&#13;main actuarial assumptions used were as follows:&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 30%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 34%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 33%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Actuarial financing method&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Projected unit credit&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Projected unit credit&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Functional currency&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Real (R$)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Real (R$)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Recognition of plan assets&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Fair value&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Fair value&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2"&gt;Nominal discount rate&lt;/td&gt;&#13;    &lt;td rowspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Millennium&#13;                                         Plan: 6.98%&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;        Plan 35%: 6.75%&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;Supplementation:&#13;        6.81%&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Millennium&#13;                                         Plan: 9.69%&lt;br /&gt;&#13;                                         Plan 35%: 9.60%&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Supplementation:&#13;        9.59%&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Inflation rate&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.61%&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;4.75%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Nominal salary increase rate&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;4.65%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;5.80%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Nominal benefit increase rate&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.61%&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;4.75%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2"&gt;Rate of return on investments&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Millennium&#13;                                         Plan: 6.98%&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;        Plan 35%: 6.75%&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;        Supplementation: 6.81%&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Millennium&#13;                                         Plan: 9.69%&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Plan&#13;        35%: 9.60%&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Supplementation:&#13;        9.59%&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;General mortality table&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Millennium&#13;                                         Plan: AT-2000 smoothed down by 10% segregated by gender.&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Plans&#13;        35%: AT-2000 Male aggravated by 15%.&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Supplementation:&#13;        AT-2000 aggravated by 10% segregated by gender.&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;Millennium&#13;                                         Plan: AT-2000 smoothed down by 10% segregated by gender.&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Plans&#13;        35%: AT-2000 Male aggravated by 15%.&lt;/p&gt;&#13;        &lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Supplementation:&#13;        AT-2000 aggravated by 10% segregated by gender.&lt;/p&gt;&#13;        &lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Disability table&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;35% Plan and Supplementation:&#13;    Light Medium. Millenium Plan: Prudential (Ferr. Retirement)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;35% Plan and Supplementation:&#13;    Light Medium. Millenium Plan: Prudential (Ferr. Retirement)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Disability mortality table&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Winklevoss - 1%&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;Winklevoss&#13;    - 1%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Turnover table&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Millenium plan 5%&#13;    per annum, zero for plans 35% and Supplementation.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;Millenium plan&#13;    5% per annum, zero for plans 35% and Supplementation.&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Retirement age&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;100% on the first&#13;    date he/she becomes eligible for programmed retirement benefit under the plan&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;100% on the&#13;    first date he/she becomes eligible for programmed retirement benefit under the plan&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Household composition of active participants&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;95% will be married&#13;    at the time of retirement, with the wife being 4 years younger than the husband&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;95%&#13;    will be married at the time of retirement, with the wife being 4 years younger than the husband&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;assumptions related to the mortality table are based on published statistics and mortality tables. These tables represent an average&#13;life expectancy in years of employees who retire at the age of 65, as shown below:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Plan&#13;    covering 35% of the average salary&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Average&#13;    salary supplementation plan&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Mixed&#13;    supplementary benefit plan (Mil&amp;#234;nio Plan) &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 12%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; width: 12%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 12%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; width: 12%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 12%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; width: 12%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Longevity at age of 65 for current participants&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Male&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;18.38&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;18.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;18.75&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;18.74&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;20.45&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;21.00&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Female&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;18.38&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;18.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;21.41&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22.23&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;23.02&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;23.00&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Longevity for current participants who are&#13;    40&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Male&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;40.15&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;40.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;40.60&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;40.60&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;42.70&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;43.00&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Female&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;40.15&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;40.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44.41&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;45.37&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46.28&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47.00&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_91"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Allocation&#13;of plan assets:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Variable income&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    25,236&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;0.65%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    141,705&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,16%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Fixed income&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,607,398&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;92.63%&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,050,099&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;89,61%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Real estate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    183,098&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4.70%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    52,091&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,53%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Others&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    78,756&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2.02%&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    160,011&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,70%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,894,488 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;100.00%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,403,906 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;100,00%&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Variable-income&#13;assets comprise mainly CSN shares.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Fixed-income&#13;assets comprise mostly debentures, Interbank Deposit Certificates (&amp;#8220;CDI&amp;#8221;) and National Treasury Notes (&amp;#8220;NTN-B&amp;#8221;).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Real&#13;estate refers to buildings appraised by a specialized asset appraisal firm. There are no assets in use by CSN and its subsidiaries.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;For&#13;the pension plan, the expense as of December 31, 2019 was R$40,644 (R$40,199 as of December 31, 2018).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;26.d)&#13;Expected contributions&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;No&#13;contributions are expected to be paid to the defined benefit plans in 2020.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;For&#13;the mixed supplementary benefit plan, contributions in the amount of R$24,000 are forecasted to be paid in 2020 for the portion&#13;of defined contribution and R$1,965 for the portion of defined benefit (risk benefit).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;26.e)&#13;Sensitivity analysis &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;quantitative sensitivity analysis regarding the significant assumptions for the pension plans as of December 31, 2019 is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-bottom: 6pt; padding-left: 14.15pt; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Plan&#13;                                         covering 35% of the&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;average&#13;        salary&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Average&#13;                                         salary&lt;/b&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;supplementation&#13;        plan&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Mixed&#13;                                         supplementary&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;benefit&#13;        plan (Mil&amp;#234;nio Plan) &lt;/b&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 31%"&gt;&lt;b&gt;Assumption: Discount rate&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Sensitivity level&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on current&#13;    service cost and on interest on actuarial obligations&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    986&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (918)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,847&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,773)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    897&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (1,126)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on present&#13;    value of obligations&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (16,683)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    18,012&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (83,364)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    98,252&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (66,416)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    73,565&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Assumption: Salary growth&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Sensitivity level&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on current&#13;    service cost and on interest on actuarial obligations&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    212&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (200)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on present&#13;    value of obligations&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;1,122&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;(1,063)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Assumption: Benefit adjustment&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Sensitivity level&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on current&#13;    service cost and on interest on actuarial obligations&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    142&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (125)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    927&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (405)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    387&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (387)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on present&#13;    value of obligations&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,100&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (1,846)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    13,609&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (5,945)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    5,543&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (5,543)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Assumption: Mortality table&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Sensitivity level&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;+1 year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-1 year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;+1 year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-1 year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;+1 year &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-1 year&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on current&#13;    service cost and on interest on actuarial obligations&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,561&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (649)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4,715&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (4,180)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,543&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (1,532)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on present&#13;    value of obligations&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    13,515&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (9,603)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    69,216&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (61,372)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    22,116&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (22,214)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_92"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;forecast benefit payments of the defined benefit plans for future years are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 85%"&gt;&lt;b&gt;Payments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;2019&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 1&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    267,764&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 2&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    261,355&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 3&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    255,518&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 4&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    249,398&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 5&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    243,000&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Next 5 years&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,109,647&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total forecast payments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,386,682 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;26.f)&#13;Post-employment health care plan&amp;#160; &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Refers&#13;to a healthcare plan created on December 1, 1996 exclusively for former retired employees, pensioners, those who received an amnesty,&#13;war veterans, widows of employees who died as a result of on-the-job accidents and former employees who retired on or before March&#13;20, 1997 and their dependents. Since then, the healthcare plan does not allow the inclusion of new beneficiaries. The plan is&#13;sponsored by CSN.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;amounts recognized in the balance sheet were determined as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Present value of obligations&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    892,396&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    897,137&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    892,396 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    897,137 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;reconciliation of the healthcare liabilities is as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Actuarial liability at the beginning of the&#13;    year&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;897,137&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    866,784&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Expenses recognized in income for the year&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;69,907&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    85,748&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Sponsor&amp;#8217;s contributions transferred in&#13;    prior year&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(82,081)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (71,632)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Recognition of actuarial loss/(gain)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,433&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    16,237&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Actuarial&#13;    liability at the end of the year &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;892,396&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    897,137 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;actuarial gains and losses recognized in shareholders' equity are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160; Actuarial gain /(loss) on obligation&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,433&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;16,237&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;170,445&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160; Gain/(loss) recognized in shareholders'&#13;    equity&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;7,433 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;16,237 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;170,445 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_93"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;weighted average life expectancy based on the mortality table used to determined actuarial obligations is as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; width: 15%"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; width: 15%"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Longevity&#13;    at age of 65 for current participants&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Male&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;20.24&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19.55&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Female&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;20.24&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22.17&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Longevity for current participants who are&#13;    40&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Male&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;42.74&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;41.59&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Female&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;42.74&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;45.30&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;actuarial assumptions used for calculating post-employment healthcare were:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Biometric and Demographic&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;General mortality table&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;AT 2000 segregated&#13;    by gender&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;AT 2000 segregated&#13;    by gender&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Financial&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Actuarial nominal discount rate&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6.78%&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9.62%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Inflation&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3.61%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4.75%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Real increase in medical costs based on age&#13;    (Aging Factor)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;0,5% - 3,00% real&#13;    a.a.&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;0.5% - 3.00% real&#13;    a.a.&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Nominal increase&#13;    medical costs growth rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;6.98%&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8.15%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Average medical cost (Claim cost)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,319.36&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,054.65&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;26.g)&#13;Sensitivity analysis &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;quantitative sensitivity analysis regarding the significant assumptions for the post-employment healthcare plans as of December&#13;31, 2019 is as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 70%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 15%; text-align: right"&gt;12/31/2019&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Healthcare&#13;    Plan&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&lt;b&gt;Assumption:&#13;    Discount rate&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Sensitivity level&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;0.5%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;-0.5%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on current&#13;    service cost and on interest on actuarial obligations&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,824&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (2,006)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on present&#13;    value of obligations&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (35,490)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    38,444&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&lt;b&gt;Assumption:&#13;    Medical Inflation&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Sensitivity level&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1.0%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;-1.0%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on current&#13;    service cost and on interest on actuarial obligations&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    5,646&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (4,900)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on present&#13;    value of obligations&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    83,270&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (72,264)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&lt;b&gt;Assumption:&#13;    Mortality table&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Sensitivity level&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;+1 year&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;-1 year&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on current&#13;    service cost and on interest on actuarial obligations&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4,093&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,851)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on present&#13;    value of obligations&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    60,367&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (56,802)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_94"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;forecast benefit payments of the postemployment healthcare plans for future years are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 85%"&gt;&lt;b&gt;Forecast benefit payments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 1&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160; 83,290&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 2&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160; 80,574&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 3&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160; 77,649&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 4&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&#13;    74,529&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 5&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160; 71,218&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Next 5 years&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;301,853&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total forecast payments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;689,113&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:DisclosureOfEmployeeBenefitsExplanatory>
    <ifrs-full:DisclosureOfCommitmentsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;27&amp;#160;&amp;#160;&amp;#160;&#13;COMMITMENTS&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;27.a)&#13;Take-or-pay contracts&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of December 31,2019 and 2018, the Company was a party to take-or-pay contracts as shown in the following table:&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Payments&#13;    in the period&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 29%; text-align: center"&gt;&lt;b&gt;Type&#13;    of service&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;After&#13;    2022&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;Transportation of&#13;    iron ore, coal, coke, steel products, cement and mining products.&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;406,920&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,555,398&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,184,627&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,106,047&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,136,469&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,441,842&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,868,985&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Supply&#13;    of power, natural gas, oxygen, nitrogen, argon, iron ore pellets, coal and clinquer.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;658,166&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;966,405&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;391,750&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;33,317&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;24,940&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;200,121&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;650,128&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;Processing of furnace&#13;    sludge and slag resulting from the production process of pig iron and steel&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,467&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;56,024&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;21,164&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,571&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,571&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,599&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47,905&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;Manufacturing, repair,&#13;    recovery and production of ingot casting machine units.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;21,533&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,930&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,896&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,896&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,096,086&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,583,757&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,599,437&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,150,935&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,172,980&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,645,562&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;8,568,914&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_95"&gt;&lt;/a&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;27.b)&#13;Projects and other commitments&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Transnordestina project&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Transnordestina project which corresponds to rail network II of the Northeast Railway System, includes building 1,753 km of new,&#13;next-generation, wide-gauge tracks. The project posts an evolution of 52% progress which was expected to completion for 2017,&#13;completion period currently under discussion with the responsible agencies.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company expects that the investments will permit Transnordestina Log&amp;#237;stica S.A., the concessionaire that holds the Transnordestina&#13;project, to transport of several products, such as iron ore, limestone, soy, cotton, sugarcane, fertilizers, oil, and fuel. The&#13;concession will expire in 2057 and can be terminated before this date if the minimum return agreed with the Government is reached.&#13;Transnordestina obtained the environmental authorizationsrequired and implementation is advanced in certain regions.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;sources of financing for the project are: (i) financing granted by Banco do Nordeste/ FNE and the BNDES, (ii) debentures issued&#13;by FDNE, (iii) Permanent Track Use contracts, and (iv) contribution of capital by CSN and public shareholders. The approved construction&#13;investment is R$7,542,000 and the balance of disbursable funds will be adjusted using the IPCA as from April 2012. Should additional&#13;funds be required, they will be provided by CSN and/or third parties under Permanent Track Use contracts.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Currently,&#13;the approved budget is composed as follows: Miss&amp;#227;o Velha-Salgueiro: R$0.4 billion, Salgueiro-Trindade: R$0.7 billion, Trindade-Eliseu&#13;Martins: R$2.4 billion, Miss&amp;#227;o Velha-Porto de Pec&amp;#233;m: R$3 billion, Salgueiro-Porto de Suape: R$4.7 billion, amounting&#13;R$ 11.2 billion. The project is currently in the process of budged adjustment and the proposed amount is R$13.2 Billion.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company guarantees 100% of TLSA&amp;#8217;s financing granted by Banco do Nordeste/FNE and the BNDES, and 50.97% of the debentures&#13;issued by FDNE (includes the corporate guarantee of 48.47%, a collateral letter of 1.25% issued to BNB and the corporate guarantee&#13;of 1.25% pledged to BNB). Under the FDNE charter, approved by Federal Decree n&amp;#186; 6,952/2009, and the Investment Agreement&#13;entered into with the public shareholders/ financiers, up to 50% of the debentures may be converted into TLSA shares.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Court of Auditors of the Union - TCU through a protective order issued in May 2016, regarding the case TC 012.179/2016, suspended&#13;new transfers of public resources to TLSA from Valec Engenharia, Constru&amp;#231;&amp;#245;es e Ferrovias S.A., Fundo de Investimento&#13;do Nordeste &amp;#8211; FINOR, Fundo Constitucional de Financiamento do Nordeste &amp;#8211; FNE, Fundo de Desenvolvimento do Nordeste&#13;&amp;#8211; FDNE, Banco Nacional de Desenvolvimento Econ&amp;#244;mico e Social &amp;#8211; BNDES and BNDES Participa&amp;#231;&amp;#245;es S.A.&amp;#8211;&#13;BNDESPar. After filing an appeal against the protective order and providing the necessary explanations, in June 2016 the order&#13;issued by TCU was withdrawn unanimously by the members of this court, with the continuity of planned investments having been restored.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;By&#13;means of another protective order issued in January 2017, relating to the case TC 012.179/2016, the Court of Auditors of the Union&#13;suspended new transfers of public resources to TLSA by Valec Engenharia, Constru&amp;#231;&amp;#245;es e Ferrovias S.A., Fundo de Investimento&#13;do Nordeste &amp;#8211; FINOR, Fundo Constitucional de Financiamento do Nordeste &amp;#8211; FNE, Fundo de Desenvolvimento do Nordeste&#13;&amp;#8211; FDNE, Banco Nacional de Desenvolvimento Econ&amp;#244;mico e Social &amp;#8211; BNDES and BNDES Participa&amp;#231;&amp;#245;es S.A.&amp;#8211;&#13;BNDESPar. The Company has provided the required clarifications to the TCU and has acted firmly in order that the decision can&#13;be repealed soon and the flow of investments planned can be restored.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company concluded in December / 2019, according to the scheduled schedule, the engineering deliveries referring to the revision&#13;of the projects of the sections to be executed, as well as the survey of the services already executed in the sections in progress&#13;and completed (&amp;#8220;as built&amp;#8221;), in a way to allow the validation of the regulatory budget and the preparation of a revisited&#13;schedule. The Company awaits the analysis to be carried out by the regulatory agency, whose management's expectation is that it&#13;will be carried out during the first half of 2020.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_96"&gt;&lt;/a&gt;There&#13;is an administrative procedure with the ANTT (National Land Transportation Agency) which evaluates the regular compliance with&#13;the obligations of the Concession Agreement corresponding to System II by Concessionaire TLSA. ANTT&amp;#8217;s technical area, in&#13;a unilateral opinion, understood that non-compliance with the contractual obligations by the Concessionaire is evidenced. The&#13;technical area&amp;#8217;s opinion is under evaluation and, if the irregularity is proven, ANTT may open new process to apply the&#13;applicable penalties, among them, forfeiture. The procedure is in fact finding phase and until the moment there is no final decision&#13;on the merit.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;FTL &amp;#8211; Ferrovia Transnordestina Log&amp;#237;stica S.A. (Operational rail network)&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;In&#13;relation to the rail network I, operates by Ferrovia Transnordestina Log&amp;#237;stica S.A.(&amp;#8220;FTL&amp;#8221;) - there is an administrative&#13;procedure before the National Agency for Land Transportation (&amp;#8220;ANTT&amp;#8221;) that analyzes the regular fulfillment of the&#13;obligations of the Concession Agreement by the Concessionaire FTL. In view of a unilateral analysis, ANTT informed that FTL would&#13;have failed to comply with the TAC (Conduct Adjustment Agreement) signed in 2013 as a result of the non-compliance with the production&#13;target for 2013. In this context, the agency proposed to the Union the declaration of the expiry of the FTL Concession Contract&#13;and the initiation of an administrative proceeding within the scope of the Superintendence of Infrastructure and Railroad Cargo&#13;Transport Services - SUFER. The Company continues to rely on ANTT's positioning.&lt;/p&gt;</ifrs-full:DisclosureOfCommitmentsExplanatory>
    <ifrs-full:DisclosureOfInsuranceContractsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;28&amp;#160;&amp;#160;&amp;#160;&#13;INSURANCE &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Aiming&#13;to properly mitigate risk and in view of the nature of its operations, the Company and its subsidiaries have taken out several&#13;different types of insurance policies. Such policies are contracted in line with the CSN Risk Management policy and are similar&#13;to the insurance taken out by other companies operating in the same lines of business as CSN and its subsidiaries. The risks covered&#13;under such policies include the following: Domestic Transportation, International Transportation, Life and Casualty, Health Coverage,&#13;Fleet Vehicles, D&amp;#38;O (Civil Liability Insurance for Directors and Officers), General Civil Liability, Engineering Risks, naming&#13;Risks, Export Credit, warranty and Port Operator&amp;#8217;s Civil Liability.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;In&#13;2019, after negotiation with insurers and reinsurers in Brazil and abroad, an insurance policy was issued for the contracting&#13;of a policy of Operational Risk of Property Damages and Loss of Profits, with effect from March 31, 2019 to June 30, 2020. Under&#13;the insurance policy, the maximum limit of indemnity is US$600 million and deductibles in the amount of US$385 million for material&#13;damages and 45 days for loss of profits and covers the following Company&amp;#8217;s units and subsidiaries: Presidente Vargas Steelworks,&#13;CSN Minera&amp;#231;&amp;#227;o and Sepetiba Tecon.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;In&#13;view of their nature, the risk assumptions adopted are not part of the scope of an audit of the financial statements and, accordingly,&#13;were not audited by our independent auditors.&lt;/p&gt;</ifrs-full:DisclosureOfInsuranceContractsExplanatory>
    <ifrs-full:DisclosureOfCashFlowStatementExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;29&amp;#160;&amp;#160;&amp;#160;&#13;ADDITIONAL INFORMATION TO CASH FLOWS &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;following table provides additional information on transactions related to the statement of cash flows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; width: 53%"&gt;Income&#13;    tax and social contribution paid &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;1,167,419&#13;    &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;336,962&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;268,847&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Addition to PP&amp;#38;E&#13;    with interest capitalization (note 10 and 25)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;117,189 &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;71,611&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;91,957&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Initial adoption&#13;    IFRS 16 &amp;#8211; Right of use (note 9a)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;640,989&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Remeasurement&#13;    &amp;#8211; Right of use (note 9a)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(151,558)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Acquisition of&#13;    fixed assets through a loan, net of taxes &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;78,098 &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,792&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,265&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Acquisition of&#13;    fixed assets by auction&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;200,115&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Non-monetary&#13;    transaction with joint venture&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;20,264&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,052,252&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;419,365&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;385,333&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(1) For calendar year 2019, the Company&#13;opted for taxation based on the quarterly actual profit, according art. 9,430/96, with&amp;#160; income tax and social contribution&#13;due being paid in a single installment, until the last business day of the month following the end of each quarter.&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(2)&#13;In 2019, fixed assets were acquired through a loan in the amount of R$100,661, net of recoverable taxes of R$22,563.&lt;/p&gt;</ifrs-full:DisclosureOfCashFlowStatementExplanatory>
    <ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.a)&#13;Basis of preparation and declaration of conformity&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;consolidated financial statements have been prepared and are being presented in accordance with International Financial Reporting&#13;Standards (&amp;#8220;IFRS&amp;#8221;) issued by the International Accounting Standards Board (IASB) and includes all of the relevant&#13;information of the financial statements, and only this information, which correspond to those used by the Company&amp;#8217;s management&#13;in its activities.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates and also&#13;requires management to exercise its judgment in the process of applying the Company&amp;#8217;s accounting policies.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Information&#13;on uncertainties related to assumptions and estimates, which have a significant risk of resulting in a material adjustment to&#13;the accounting balances of assets and liabilities in the year, are included in the following notes:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#8226;&#13;Note 5 - Recognition of the provision for expected losses (impairment) of accounts receivable from customers;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#8226;&#13;Note 14 - Deferred income and social contribution taxes: availability of future taxable income against which deductible temporary&#13;differences and tax losses can be used;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#8226;&#13;Note 10.a - Goodwill impairment test;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#8226;&#13;Note 12 - Derivative financial instruments and hedge accounting (&amp;#8220;Hedge accounting&amp;#8221;).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#8226;&#13;Note 16 - Provision for tax, social security, labor, civil, environmental and judicial deposits: main assumptions about the probability&#13;and magnitude of resource outflows;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#8226;&#13;Note 26 - Retirement benefit;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;financial statements are presented in thousands of Brazilian reais (R$). Depending on the applicable IFRS standard, the measurement&#13;criteria used in preparing the financial statements considers the historical cost, net realizable value, fair value or recoverable&#13;amount. When the IFRS allows us an option between acquisition cost and other measurement criteria, the acquisition cost was the&#13;criteria used.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;consolidated financial statements were approved by the Board of Directors on March 4, 2020.&lt;/p&gt;</ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.c)&#13;Foreign currencies &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;i.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Functional and presentation currency&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Items&#13;included in the financial statements are related to each one of the Company's subsidiaries are measured using the currency of&#13;the primary economic environment in which the subsidiary operates (&amp;#8220;functional currency&amp;#8221;). The consolidated financial&#13;statements are presented in Brazilian reais (R$), which is the Company&amp;#8217;s functional currency and the Group&amp;#8217;s presentation&#13;currency.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;ii.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Transactions and balances&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;transactions in foreign currencies are translated into the functional currency using the exchange rates in effect at the dates&#13;of the transactions or valuations when their values are remeasured. Foreign exchange gains and losses resulting from the settlement&#13;of those transactions and from the translation at exchange rates in effect as of December 31, 2019 related to monetary assets&#13;and liabilities denominated in foreign currencies are recognized in the income statement as financial result, except when they&#13;are recognized in shareholders' equity as a result of foreign operation characterized as foreign investment.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;According&#13;to IAS 21 and IFRIC 22 &amp;#8211; foreign currency transactions and advance consideration, the transactions in which the Company&#13;recognizes a non-monetary asset or non-monetary liability involving prepayments or receipts in foreign currency are recorded at&#13;the exchange rate of the date the entity initially recognized (transaction date) the non-monetary asset or non-current liability&#13;monetary.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;balances of assets and liabilities are translated by exchange rates prevailing at the end of the reporting period. As of December&#13;31, 2019, US$1 is equal to R$4.0307 (R$3.8748 at December 31, 2018) and &amp;#8364;1 is equal to R$4.5305 (R$4.4390 at December 31,&#13;2018), according to the rates obtained from Central Bank of Brazil website.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;All&#13;other foreign exchange gains and losses, including foreign exchange gains and losses related to borrowings and cash and cash equivalents,&#13;are presented in the income statement as financial income or expenses.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;iii.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Group companies&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;results and financial position of all the Group&amp;#8217;s entities (none of which has the currency of a hyper-inflationary economy)&#13;that have a functional currency different from the presentation currency are translated into the presentation currency as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&amp;#160;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;The assets and liabilities of each balance sheet presented are translated by exchange rate at the end of the reporting period;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;The income and expenses of each income statement are translated at average exchange rates (unless this average is not a reasonable&#13;approximation of the cumulative effect of the rates at the transaction dates, in which case income and expenses are translated&#13;at the rate in effect at the transaction dates);&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;All resulting exchange differences are recognized as a separate component in other comprehensive income; and&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#183;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Gains and losses accumulated in shareholders' equity are included in the income statement when the foreign operation is partially&#13;disposed or sold.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.d)&#13;Cash and cash equivalents&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Cash&#13;and cash equivalents include cash on hand, in bank accounts and other short-term highly liquid investments redeemable within 90&#13;days from the end of the reporting period, readily convertible into a known amount of cash and subject to an insignificant risk&#13;of change in value. Bank certificates of deposit and government securities that do not meet the above criteria are not considered&#13;cash equivalents and are classified as financial investments, according to note 4.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents>
    <ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.e)&#13;Trade receivables&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Trade&#13;receivables are initially recognized at fair value, including the related taxes and expenses, being foreign currency-denominated&#13;trade receivables are adjusted at the exchange rate in effect at the end of the reporting period.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;With&#13;the adoption of the new IFRS 9 - Financial instruments, the Company started to apply the new model of expected losses, where it&#13;considers all possible loss events over the life of its receivables. These expected credit losses are estimated according to the&#13;loss rate by maturity range adopted by the Company since the initial (recognition) date of the asset.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company considers customer history, default rate, financial situation and the position of its legal advisors to estimate the expected&#13;credit losses.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.f)&#13;Inventories&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Inventories&#13;are carried at the lower of cost and net realizable value. Cost is determined using the weighted average cost method on the acquisition&#13;of raw materials. The costs of finished goods and work in process comprise raw materials, labor and other direct costs (based&#13;on the normal production capacity). Net realizable value represents the estimated selling price in the normal course of business,&#13;less estimated costs of completion and costs necessary to make the sale.&amp;#160; The allowance for estimated losses on slow-moving&#13;or obsolete inventories are recognized when considered necessary.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Stockpiled&#13;ore inventories are accounted for as processed when removed from the mine. The cost of finished goods comprises all direct costs&#13;necessary to transform stockpiled inventories into finished goods.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories>
    <ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.g)&#13;Investments&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Investments&#13;in subsidiaries, joint ventures and associates are accounted for under the equity method of accounting and are initially recognized&#13;at cost. The gains or losses are recognized in profit or loss as operating income (or expenses). In the case of foreign exchange&#13;differences arising on translating foreign investments that have a functional currency different from the Company&amp;#8217;s, changes&#13;in investments due exclusively to foreign exchange differences, as well as adjustments to pension plans and investments that impact&#13;the subsidiaries&amp;#8217; shareholders' equity, are recognized in line item &amp;#8220;Cumulative translation adjustments&amp;#8221;, in&#13;the Company&amp;#8217;s shareholders' equity, and are only recognized in profit or loss when the investment is disposed or written&#13;off due to impairment loss. Other investments are recognized at cost or fair value.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;When&#13;necessary, the accounting policies of subsidiaries, joint ventures and associates are changed to ensure consistency with the policies&#13;adopted by the Company.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.h)&#13;Investment Property&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company's investment properties consist of land and buildings maintained to earn rental income and capital appreciation. The measurement&#13;method used is the acquisition or construction cost less accumulated depreciation and impairment, when applicable. Accumulated&#13;depreciation is calculated by linear method based on the estimated useful life of the properties subject to depreciation, see&#13;note 8.g. Land is not depreciated as they have an indefinite useful life.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.j)&#13;Property, plant and equipment&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Property,&#13;plant and equipment are carried at cost of acquisition, formation or construction, less accumulated depreciation or depletion&#13;and any impairment loss. Depreciation is calculated under the straight-line method based on the remaining economic useful economic&#13;lives of assets, as mentioned in note 9. The depletion of mines is calculated based on the quantity of ore mined. Land is not&#13;depreciated since their useful life is considered indefinite. However, if the tangible assets are mine-specific, that is, used&#13;in the mining activity, they are depreciated over the shorter between the normal useful lives of such assets and the useful life&#13;of the mine. The Company recognizes in the carrying amount of property, plant and equipment the cost of replacement, and consequently&#13;reducing the carrying amount of the part that is replaced if it is probable that future economic benefits embodied therein will&#13;revert to the Company, and if the cost of the asset can be reliably measured. All other disbursements are expensed as incurred.&#13;Borrowing costs related to funds obtained for construction in progress are capitalized until these projects are completed.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;If&#13;some components of property, plant and equipment have different useful lives, these components are accounted for in separate line&#13;items of property, plant and equipment.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_19"&gt;&lt;/a&gt;Gains&#13;and losses on disposal are determined by comparing the sale value less the residual value and are recognized in &amp;#8216;Other operating&#13;income (expenses)&amp;#8217;.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Exploration&#13;expenditures are recognized as expenses until the viability of mining activities is established; after this period the subsequent&#13;development costs are capitalized. Exploration and valuation expenditures include:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Research and analysis of historical data related to area exploration;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Topographic, geological, geochemical and geophysical studies;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Determine the mineral asset&amp;#8217;s volume and quality/grade;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Examine and test the extraction processes and methods;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Topographic surveys of transportation and infrastructure needs;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Market and financial studies;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;development costs from new mineral deposits or from capacity expansion in mine operations are capitalized and amortized using&#13;the produced (extracted) units&amp;#8217; method based on the probable and proven ore quantities.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;development stage includes:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Drillings to define the ore body;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Access and draining plans;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Advance removal of overburden (top soil and waste material removed prior to initial mining of the ore body) and waste material&#13;(non-economic material that is intermingled with the ore body).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Stripping&#13;costs (the costs associated with the removal of overburden and other waste materials) incurred during the development of a mine,&#13;before production commences, they are capitalized as part of the depreciable cost of developing the property. Such costs are subsequently&#13;amortized over the useful life of the mine based on proven and probable reserves.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Stripping&#13;costs in the production phase are included in the cost of the inventory produced, except when a specific extraction campaign is&#13;made to access deeper deposits where ore body is located. In these cases, costs are capitalized and taken to noncurrent assets&#13;when the mineral ore deposit is extracted and are amortized over the useful life of the ore body.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company holds spare parts that will be used to replace parts of property, plant and equipment and that used to increase the asset&amp;#8217;s&#13;useful life when it exceeds 12 months. These spare parts are classified in property, plant and equipment and not in inventories.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.m)&#13;Impairment of non-financial assets &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Assets&#13;with infinite useful lives, such as goodwill, are not subject to amortization and are annually tested for impairment. Assets subject&#13;to amortization and/or depreciation, such as property, plant and equipment, are tested for impairment whenever events or changes&#13;in circumstances indicate that their carrying amounts may not be recoverable. An impairment loss is recognized at the amount at&#13;which the carrying amount of the asset exceeds its recoverable amount. The recoverable amount is the higher of the fair value&#13;of an asset less costs to sell and its value in use. For impairment testing purposes, assets are grouped at their lowest levels&#13;for which there are separately identifiable cash flows (Cash Generating Units, or CGUs). Non-financial assets, except for goodwill,&#13;which have suffered impairment, are subsequently reviewed for possible reversal of the impairment at the reporting date.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.n)&#13;Employee benefits&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;i.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Employee benefits&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Defined&#13;contribution plans &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;A&#13;defined contribution plan is as a post-employment benefit plan whereby an entity pays fixed contributions to a separate entity&#13;(pension fund) and will not have any legal or constructive obligation to pay additional amounts. Obligations for contributions&#13;to defined contribution pension plans are recognized as employee benefit expenses in the periods during which services are provided&#13;by employees. Contributions paid in advance are recognized for an asset since it is agreed that either cash reimbursement or future&#13;reduction on payables will flow back to CSN. Contributions to a defined contribution plan that is expected to mature twelve (12)&#13;months after the end of the period in which the employee provides services are discounted to their present values.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Defined&#13;benefit plans&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;A&#13;defined benefit plan is a post-employment benefit plan other than a defined contribution plan. The Company&amp;#8217;s net obligation&#13;regarding defined pension benefit plans is calculated individually for each plan by estimating the value of the future benefit&#13;that the employees accrue as return for services provided in the current period and in prior periods; such benefit is discounted&#13;to its present value. The discount rate is the yield presented at the end of the reporting period for top line debt securities&#13;whose maturity dates approximate the terms and conditions of the Company&amp;#8217;s obligations and which are denominated in the&#13;same currency as the one in which it is expected that the benefits will be paid. The calculation is made annually by a qualified&#13;actuary using the projected unit credit method.&amp;#160; When the calculation results in a benefit for the Company, the asset to&#13;be recognized is limited to the total amount of any unrecognized costs of past services and the present value of the economic&#13;benefits available in the form of future plan reimbursements or reduction in future contributions to the plan. The present value&#13;of economic benefits is calculated taking into account the funding requirements applicable to the Company&amp;#8217;s plans. An economic&#13;benefit is available to the Company if it is realizable during the life of the plan or upon settlement of the plan&amp;#8217;s liabilities.&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company and some of its subsidiaries offered a postretirement healthcare benefit to its employees. The right to these benefits&#13;is usually contingent to their remaining in employment until the retirement age and the completion of the minimum length of service.&#13;The expected costs of these benefits are accumulated during the employment period and are calculated using the same accounting&#13;method used for defined benefit pension plans. These obligations are annually valued by qualified independent actuaries.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;When&#13;the benefits of a plan are increased, the portion of the increased benefit related to past services of employees is recognized&#13;in profit or loss until the benefits become vested. When benefits became vesting rights, expenses are immediately recognized in&#13;profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company recognizes all actuarial gains or losses resulting from defined benefit plans immediately in other comprehensive income.&#13;If the plan is extinguished, actuarial gains and losses are recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;ii.&amp;#160;&amp;#160;&amp;#160;&#13;Profit sharing and bonus&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Employee&#13;profit sharing and executives&amp;#8217; variable compensation are linked to the achievement of operating and financial targets. The&#13;Company recognizes a liability and an expense substantially allocated to production cost and, where applicable, to general and&#13;administrative expenses when such goals are met.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.o)&#13;Provisions&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Provisions&#13;are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that&#13;the Company will be required to settle the obligation and it has reliable cost estimation.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;amount recognized as a provision is the best value estimation required to settle the present obligation at the end of the reporting&#13;period, taking into account the risks and uncertainties surrounding the obligation. When a provision is measured using the cash&#13;flows estimated to settle the present obligation, it carrying amount is the present value of those cash flows (when the effect&#13;of the time value of money is material). Success fees are accrued to the extent that they make it probable that disbursements&#13;will occur. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third&#13;party, a receivable is recognized as an asset if it is probable that reimbursement will be received and that the amount of the&#13;receivable can be measured reliably.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.p)&#13;Share capital&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Common&#13;shares are classified in shareholders' equity.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Incremental&#13;costs directly attributable to the issue of new shares or options are shown in shareholders' equity as a deduction to the amount&#13;received, net of taxes.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;When&#13;any Company of the Group buys Company shares (treasury shares), the amount paid, including any directly additional costs (net&#13;of income tax), is deducted from shareholders' equity attributable to owners of the Company until the shares are canceled or sold.&#13;When these shares are subsequently sold, any amount received, net of any directly attributable additional transaction costs and&#13;the related income tax and social contribution effects, is included in shareholders' equity attributable to owners of the Company.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.q)&#13;Revenue recognition&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of January 1, 2018, IFRS 15 was adopted by the Company, all assets are recorded according to the respective practice.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Operating&#13;revenue from the sale of goods in the normal course of business is measured at the fair value of the consideration that the entity&#13;expects to receive in exchange for the delivery of the good or service promised to the client.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Revenue&#13;recognition occurs when or as the entity satisfies a performance obligation by transferring the good or service to the customer,&#13;understanding that performance obligation is an enforceable promise in a contract with a customer for the transfer of a good /&#13;service or a series of goods or services.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;transfer is considered effected when or as the customer obtains control of that asset.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;If&#13;it is probable that discounts will be granted and the value thereof can be reliably measured, then the discount is recognized&#13;as a reduction of the operating revenue as sales are recognized.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Freight&#13;export services under the CFR (Cost and Freight) and CIF (Cost, Insurance and Freight) modalities, where the Company is responsible&#13;for the freight service, are considered separate services and therefore a separate obligation, with their allocation apart of&#13;the price of the transaction and with recognition of the service over time. Such revenue allocated to freight does not significantly&#13;affect the results of the Company's fiscal year and, therefore, it is not presented separately in the financial statements. For&#13;other services rendered, revenue is recognized based on its realization.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue>
    <ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.r)&#13;Financial income and financial expenses&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;income includes interest income from funds invested, dividend income not accounted for under the equity method, changes in the&#13;fair value of financial assets measured at fair value through profit or loss, and gains on derivative instruments that are recognized&#13;in profit or loss. Interest income is recognized in profit or loss under the effective interest method. Dividend income is recognized&#13;in profit or loss when the Company&amp;#8217;s right to receive payment has been established. Distributions received from investees&#13;accounted for under the equity method reduce the investment value.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;expenses comprise interest expenses on borrowings, dividends on preferred shares classified as liabilities, losses on the fair&#13;value of financial instruments measured at fair value through profit or loss, impairment losses recognized in financial assets,&#13;and losses on derivative instruments that are recognized in profit or loss. Borrowing costs that are not directly attributable&#13;to the acquisition, construction or production of a qualifying asset are measured through profit or loss under the effective interest&#13;method.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_23"&gt;&lt;/a&gt;Foreign&#13;exchange gains and losses are reported on a net basis.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.s)&#13;Income tax and social contribution&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Current&#13;income tax and social contribution are calculated based on the tax laws enacted by the end of the reporting period, including&#13;in the countries where the Group entities operate and generate taxable profit. Management periodically assesses the positions&#13;taken in the tax calculations with respect to situations where applicable tax regulations are open to interpretations. The Group&#13;recognizes provisions where appropriate, based on the estimated payments to tax authorities. The income tax and social contribution&#13;expense comprises current and deferred taxes. Current and deferred taxes are recognized in profit or loss unless they are related&#13;to business combinations or items recognized directly in shareholders' equity.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Current&#13;tax is the expected tax payable or receivable on taxable profit or loss for the year at tax rates that have been enacted by the&#13;end of the reporting period and any adjustment to taxes payable in relation to prior years.&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Deferred&#13;tax is recognized on temporary differences between the carrying amounts of assets and liabilities in the financial statements&#13;and the corresponding tax bases used in the computation of taxable profit. Deferred tax is not recognized for the following temporary&#13;differences: initial recognition of assets and liabilities in a transaction that is not a business combination and does not affect&#13;either the accounting or taxable profit or loss, and differences associated with investments in subsidiaries and joint ventures&#13;when it is probable that they will not reverse in the foreseeable future.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Moreover,&#13;a deferred tax liability is not recognized for taxable temporary differences resulting from the initial recognition of goodwill.&#13;The deferred tax is measured at the rates that are expected to be applied on temporary differences when they reverse, based on&#13;the laws enacted by the end of the reporting period.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Current&#13;income tax and social contribution are carried at their net amounts by the taxpayer, in liabilities when there are amounts payable&#13;or in assets when prepaid amounts exceed the total amount due at the end of the reporting period.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Deferred&#13;tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current&#13;tax liabilities and when they relate to income taxes levied by the same taxation authority on the same entity subject to taxation.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;A&#13;deferred income tax and social contribution asset is recognized for all tax losses, tax credits, and deductible temporary differences&#13;to the extent that it is probable that taxable profits will be available against which those tax losses, tax credits, and deductible&#13;temporary differences can be utilized. Annually, the Company reviews and verifies the existence of future taxable income and a&#13;provision for loss is recognized when the realization of these credits is not likely.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.t)&#13;Earnings/(Loss) per share &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Basic&#13;earnings/loss per share are calculated by means of the profit/loss for the year attributable to owners of the Group and the weighted&#13;average number of common shares outstanding in the related period. Diluted earnings/loss per share are calculated by means of&#13;the average number of shares outstanding, adjusted by instruments potentially convertible into shares, with diluting effect, in&#13;the reported periods. The Group does not have any instruments potentially convertible into shares and, accordingly, diluted earnings/loss&#13;per share are equal to basic earnings/loss per share.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory>
    <sid:DescriptionOfAccountingPolicyForEnvironmentalAndRestorationCostsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.u)&#13;Environmental and restoration costs&amp;#160; &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company recognizes a provision for the recovery costs and fines when a loss is probable and the amounts of the related costs can&#13;be reliably measured. Generally, the period when the provision for recovery is recognized coincides with the end of a feasibility&#13;study or the commitment to adopt a formal action plan.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Expenses&#13;related to compliance with environmental regulations are charged to profit or loss or capitalized, as appropriate. Capitalization&#13;is considered appropriate when the expenses refer to items that will continue to benefit the Group and that are basically related&#13;to the acquisition and installation of equipment to control and/or prevent pollution.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Asset&#13;retirement obligation (A.R.O) asset retirement obligations consist of cost estimates by deactivation, demobilization or restoration&#13;of areas at the end of exploration and resource extraction activities minerals. The initial measurement is recognized as a liability&#13;discounted to present value and, subsequently, by the increase expenditure over time. The asset deactivation cost equivalent to&#13;the initial liability is capitalized as part of the book value of the asset being depreciated over the useful life of the asset.&lt;/p&gt;</sid:DescriptionOfAccountingPolicyForEnvironmentalAndRestorationCostsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.v)&#13;Research and development&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Research&#13;expenditures are recognized as expenses when incurred. Expenditures on project developments (related to the design and testing&#13;stages of new or improved products) are recognized as intangible assets when it is probable that projects will be successful,&#13;based on their commercial and technological feasibility, and only when the cost can be reliably measured. When capitalized, development&#13;expenditures are amortized from the start of a product commercial production, on a straight-line basis and over the period of&#13;the expected benefit.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.w)&#13;Financial instruments &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of January 1, 2018, IFRS 9 was adopted by the Company, all assets and liabilities are recorded according to the respective practice.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;i)&amp;#160;&amp;#160;&amp;#160;&#13;Financial assets &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Assets&#13;are classified according to the definition of the business plan adopted by the Company and the characteristics of the cash flow&#13;of the financial asset.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Recognition and measurement&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company classifies, at initial recognition, its financial assets into three categories: i) assets measured at amortized cost ii)&#13;fair value through profit or loss and iii) fair value through other comprehensive income.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Amortized cost&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Assets&#13;measured at amortized cost must be measured if both of the following conditions are met: i) the financial asset is maintained&#13;within the business plan whose objective is to maintain financial assets for the purpose of receiving contractual cash flows ii)&#13;the contractual terms of the financial asset give rise, on specific dates, to cash flows that exclusively constitute payments&#13;of principal and interest on the principal amount outstanding, the Company shall recognize its interest income, exchange gains&#13;and losses and impairment directly in the income statement&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 37.85pt; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;b&gt;Fair&#13;value through profit or loss&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 37.85pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;assets should be measured at fair value through profit or loss only if they are not measured as assets measured at amortized cost&#13;or fair value through other comprehensive income.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 37.85pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Fair value through other comprehensive income. &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 37.85pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;assets shall be measured at fair value through comprehensive income only when the following conditions are met: i) the financial&#13;asset is maintained within a business plan whose objective is achieved by the receipt of contractual cash flow and by the sale&#13;of financial assets, ii) the contractual terms of the financial asset give rise, in specific dates and interest on the value of&#13;the outstanding principal.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_25"&gt;&lt;/a&gt;The&#13;assets measured at fair value through other comprehensive income are classified into two categories: i) debt instruments in which&#13;the interest income calculated using the effective interest method, the foreign exchange gains and losses and the impairment are&#13;recognized in the statement of income. Other net income is recognized directly in the Company's equity, in "other comprehensive&#13;income". In derecognition of the asset, the accumulated result in other comprehensive income is reclassified to income, and ii)&#13;equity instrument in which these assets are measured subsequent to the fair value. The dividends are recognized as a gain in profit&#13;or loss, unless the dividend represents a clear recovery of part of the cost of the investment. Other net income is recognized&#13;directly in the Company's equity in "other comprehensive income" and is never reclassified to income.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;fair values of publicly quoted investments are based on current purchase prices. If the market for a financial asset (and for&#13;instruments not listed on a stock exchange) is not active, the Company establishes the fair value by using valuation techniques.&#13;These techniques include the use of recent transactions contracted with third parties, reference to other instruments that are&#13;substantially similar, analysis of discounted cash flows, and option pricing models that make maximum use of market inputs and&#13;relies as little as possible on entity-specific inputs.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Regular&#13;purchases and sales of financial assets are recognized at the trading date on which the Company undertakes to buy or sell the&#13;asset.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Derecognition of financial assets&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;assets are derecognized when the rights to receive cash flows from the investments have expired or have been transferred, in the&#13;latter case, provided that the Company has transferred significantly all risks and rewards of ownership.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;If&#13;the company holds substantially all the risks and rewards of ownership of the financial asset, it must continue to recognize the&#13;financial asset.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;ii)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Financial liabilities&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;liabilities are classified under the following categories: financial liability at amortized cost, fair value through profit or&#13;loss. Management determines the classification of its financial liabilities at the time of initial recognition.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 19.85pt; font-size: 11pt"&gt;&amp;#183;&amp;#160;&#13;&lt;b&gt;Financial liabilities measured at amortized cost&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 19.85pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company shall classify all its financial liabilities as amortized cost, except financial liabilities classified at fair value&#13;through profit or loss, derivative liabilities and collateral agreement.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Other&#13;financial liabilities are measured at amortized cost using the effective interest method. The interest expenses, gains and losses&#13;are recognized in the income statement.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company holds the following non-derivative financial liabilities: borrowings, financing, dividends, leases, forfeit, debentures&#13;and trade payables.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 19.85pt; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&#13;&lt;b&gt;&amp;#160;Financial liabilities at fair value through profit or loss&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 19.85pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;liabilities classified in category fair value through profit or loss are financial liabilities held for trading or those designated&#13;at the time of initial recognition.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_26"&gt;&lt;/a&gt;Derivatives&#13;are also classified as trading securities, and thereby are classified so, unless they have been designated as effective hedging&#13;instruments.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Gains&#13;and losses on financial liabilities classified at fair value through profit or loss are recognized in profit or loss&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#183;&amp;#160;&#13;&lt;b&gt;Derecognition of financial liabilities&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;liabilities are written off only when they are extinguished, that is, when the obligation specified in the agreement is settled,&#13;canceled or expires. The Company also derecognizes a financial liability when the terms are modified and the cash flows of the&#13;modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized&#13;at fair value.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;iii)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Offsetting of financial instruments&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Financial&#13;assets and financial liabilities are offset and the net amount is reported in the balance sheet when there is a legally enforceable&#13;right to set off the recognized amounts as well as the intention to either settle them on a net basis or to realize the asset&#13;and settle the liability simultaneously.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;iv)&#13;Derivative instruments and hedging activities&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 7.1pt; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Derivatives measured at fair value through profit or loss&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 7.1pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Derivatives&#13;are initially recognized at fair value on the date when a derivative contract is entered, thereafter they are subsequently measured&#13;at their fair value and any changes are recognized as &amp;#8220;Financial income (expenses)&amp;#8221; in the income statement.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -42.55pt; margin: 0pt 0 0pt 42.55pt; font-size: 11pt"&gt;&amp;#8226;&amp;#160;&#13;&lt;b&gt;Cash flow Hedge &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -42.55pt; margin: 0pt 0 0pt 42.55pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company adopts hedge accounting and designates certain financial liabilities as a hedging instrument of a foreign exchange risk&#13;associated to the cash flows from forecast, highly probable exports (cash flow hedges).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;At&#13;the inception of the transaction, the Company documents the relationships between the hedging instruments and the hedged items,&#13;as well as its risk management objectives and strategy for undertaking hedging transactions. The Company also documents its assessment,&#13;both at the inception of the hedge and on an ongoing basis, of whether the hedging transactions are highly effective in offsetting&#13;changes in the cash flows of the hedged items.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;effective portion of the changes in the fair value of financial liabilities designated and qualifying as cash flow hedge is recognized&#13;on equity, in line item "Hedge accounting&amp;#8221;. Any gain or loss related to the ineffective portion is recognized immediately&#13;in other operational income/ expenses, if applicable.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;amounts accumulated in equity are realized in operational result in the periods when the forecast exports affect the result.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;When&#13;a hedging instrument expires, is settled in advance or the hedging relationship no longer meets the hedge accounting criteria,&#13;or even when Management decides to discontinue hedge accounting, all cumulative gains or losses recorded in equity at the time&#13;remain recognized in equity and, from that moment, the exchange variations are recorded in the financial income/expenses. When&#13;the forecast transaction is completed, the gain or loss is reclassified to operational result. When a forecast transaction is&#13;no longer expected to take place, the cumulative gain or loss previously recognized in shareholders&amp;#8217; equity is immediately&#13;transferred to the income statement, in line item &amp;#8220;Other operating&amp;#8221;.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;movements of the hedge amounts denominated as export cash flow hedges are shown in note 12 &amp;#8211; Financial Instruments.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: -46.4pt; margin: 0pt 0 0pt 53.5pt; font-size: 11pt"&gt;&lt;a name="page_27"&gt;&lt;/a&gt;&amp;#8226;&amp;#160;&#13;&lt;b&gt;Net investment hedge&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -46.4pt; margin: 0pt 0 0pt 53.5pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -46.4pt; margin: 0pt 0 0pt 53.5pt; font-size: 11pt"&gt;&lt;b&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;For&#13;net investment hedge, the Company designates part of its financial liabilities as hedging instruments of its overseas investments&#13;with functional currencies other than the Group&amp;#8217;s functional currency, according to IAS39. Such relationship occurs since&#13;the financial liabilities are related to the investments in the amounts required for the effective relationship.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;At&#13;the inception of the hedge relationship, the Company documents the relationship between the hedging instrument and the hedged&#13;item, along with its risk management objectives and its strategy for undertaking hedge transactions. Furthermore, at the inception&#13;of the hedge and on an ongoing basis, the Company documents whether the hedging instrument is highly effective in offsetting changes&#13;in fair values of the hedged item.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;effective portion of changes in the fair value of financial liabilities that are designated and qualify as a net investment hedge&#13;is recognized in equity in line item &amp;#8220;Hedge Accounting&amp;#8221;. The gain or loss relating to the ineffective portion is recognized&#13;in other operating, when applicable. If at some point of the hedging relationship the balance of the debt is higher than the balance&#13;of the investment, the exchange variation on the excess debt will be reclassified to the statement of profit or loss as other&#13;operating income / expenses (ineffectiveness of the hedge).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;amounts accumulated in equity will be realized in the statement of profit or loss upon disposal or partial disposal of the foreign&#13;operation.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;changes in the amounts of hedge denominated as Net investment hedge are shown in note 12 &amp;#8211; Financial Instruments.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.x)&#13;Segment information&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;An&#13;operating segment is a component of the Group committed to the business activities from which it can obtain revenues and incur&#13;expenses, including revenues and expenses related to transactions with any other components of the Group.&amp;#160; All the operating&#13;results of operating segments are reviewed regularly by the Executive Officers of CSN to enable decisions regarding resources&#13;to be allocated to the segment and assessment of its performance. The Company maintains distinct financial information for the&#13;distinct segments.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.y)&#13;Government grants &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Government&#13;grants are recognized when there is reasonable assurance that:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;-&#13;the Company will comply to the conditions attaching to them;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;-&#13;assurance that the grants will be received.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Government&#13;grants will be recognized as revenue on a systematic basis over the periods in which the Company recognizes&amp;#160; the related&#13;costs that the grants are intended to compensate.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company has state tax incentives in the South, North and Northeast regions, which are recognized in profit or loss as a reduction&#13;of the corresponding costs, expenses and taxes.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants>
    <ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.z)&#13;Noncurrent assets held for sale and discontinued operations&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Noncurrent&#13;assets and groups of assets are classified as held for sale if their carrying amount is recovered mainly through a sale transaction&#13;and not through continued use.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;criteria for classification of items held for sale are considered to be met only when the sale is highly probable and the asset&#13;or group of assets is available for immediate sale.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Assets&#13;and liabilities classified as held for sale are presented separately as current items in the balance sheet.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Classification&#13;as a discontinued operation occurs through disposal, or when the transaction meets the criteria to be classified as held for sale&#13;if this occurs earlier. A discontinued operation is a component of a Group business which comprises operations and cash flows&#13;that may be clearly distinct from the rest of the Group and represent a separate business line or geographical area of &amp;#8203;&amp;#8203;operations.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;result of discontinued operations is presented in a single amount in the income statement, including the total income after income&#13;tax of these operations, less any impairment loss.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory>
    <ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations contextRef="From2019-01-01to2019-12-31">&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.a.a)&#13;New standard and interpretation not yet adopted &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;following standard and interpretation has been issued and will be mandatory for subsequent accounting periods, that is, as of&#13;January 1, 2020 and 2021 and were not early adopted by the Group for the year ended December 31, 2019:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border: Black 1pt solid; padding-right: 1.45pt; width: 23%; text-align: center"&gt;&lt;b&gt;Standard&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; width: 57%; text-align: center"&gt;&lt;b&gt;Main&#13;    items introduced by the standard&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; width: 20%; text-align: center"&gt;&lt;b&gt;Effective&#13;    date&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="text-align: center; margin: 0pt 13.1pt 0pt 8.35pt; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;                                         Conceptual framework for financial reporting&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 13.1pt 0pt 8.35pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; text-align: justify"&gt;Review&#13;    of the Conceptual Framework by establishing a comprehensive set of concepts for guidance on financial performance reporting;&#13;    better definitions and guidelines, highlighting the definition of a liability; and clarification in relevant areas.&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="text-align: center; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;January&#13;                                         1, 2020&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;The&#13;Conceptual Framework for Financial Reporting&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Conceptual Framework for Financial Reporting defines the fundamental concepts to financial reporting that guide regulatory bodies&#13;in developing their standards accounting.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;proposed changes aim to bring accounting information and better understanding of the scope of application of the standard. The&#13;Company estimates that it will not have significant impacts by the revision of Conceptual Framework for Financial Reporting, since&#13;the concepts established by the standard are already applied.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;2.a.b) New standard and interpretation already&#13;adopted &lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif"&gt;The following standards and interpretations have&#13;been issued and were applied by the Company as of January 1, 2019:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="5" border="0" style="width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 34%; text-align: center"&gt;&lt;b&gt;Standard&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 33%; text-align: center"&gt;&lt;b&gt;Main items introduced by the standard&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 33%; text-align: center"&gt;&lt;b&gt;Effective date&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(219,229,241)"&gt;&#13;    &lt;td style="text-align: center"&gt;IFRS16 &amp;#8211; Leases&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&#13;        &lt;p style="font: 9pt Arial, Helvetica, Sans-Serif"&gt;This new standard defines the principles for recognition, measurement, presentation&#13;        and disclosure of leases and introduces a single model for the accounting of leases in the balance sheet for the lessees. A lessee&#13;        recognizes a right of use asset that represents his right to use the leased asset and a lease liability that represents his obligation&#13;        to make lease payments. Optional exemptions are available for short-term leases and low-value items. For lessors, accounting treatment&#13;        remains practically the same, with the classification of leases as operating leases or financial leases.&lt;/p&gt;&#13;        &lt;p style="font: 9pt Arial, Helvetica, Sans-Serif"&gt;IFRS 16 replaces existing lease standards, including IAS 17 - Leasing operations&#13;        and IFRIC 4, SIC 5 and SIC 27 - Complementary aspects of leasing operations&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;January 1, 2019&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;IFRIC 23 &amp;#8211; Uncertainty over Income Tax Treatments&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;Can be unclear how tax law applies to a particular transaction or circumstance. This interpretation complements IAS 12 &amp;#8211; Income Tax, to clarify how to reflect the effects of uncertainty over income tax treatments. &lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;January 1, 2019&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;The effects of IFRS 16 are further detailed in Note 13.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif"&gt;IFRIC 23 did not bring any impact in the Company&amp;#8217;s&#13;financial statements as of and for the year ended December 31, 2019.&lt;/p&gt;</ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations>
    <sid:SummaryOfSubsidiariesJointVenturesAndJointOperationsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The consolidated financial statements for the&#13;years ended December 31, 2019 and 2018 include the following direct and indirect subsidiaries, joint ventures and joint operations,&#13;as well as the exclusive funds, as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; border-collapse: collapse; margin-left: 3.5pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Equity&#13;    interests (%)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 38%; white-space: nowrap"&gt;&lt;b&gt;Companies&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Number&#13;    of shares held by CSN (in units)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 8%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 33%; white-space: nowrap"&gt;&lt;b&gt;Core&#13;    business&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Direct interest&#13;    in subsidiaries: full consolidation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Islands VII&#13;    Corp.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;20,001,000&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Islands XI Corp.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;50,000&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Islands XII&#13;    Corp.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;1,540&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Steel S.L.U.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;22,042,688&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Equity interests&#13;    and Financial transactions&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;TdBB S.A (*)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Sepetiba Tecon S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;254,015,052&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Port services&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Min&amp;#233;rios Nacional&amp;#160;&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;141,719,295&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Mining and Equity&#13;    interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;Companhia&#13;    Florestal do Brasil&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;42,551,519&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Reforestation&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Estanho de Rond&amp;#244;nia&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;195,454,162&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Tin Mining&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Companhia Metal&amp;#250;rgica&#13;    Prada&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;445,921,292&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Manufacture of packages&#13;    and distribution of steel products&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Gest&amp;#227;o&#13;    de Recursos Financeiros Ltda. &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Management of funds&#13;    and securities portfolio&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Minera&amp;#231;&amp;#227;o&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;158,419,480&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Mining and Equity&#13;    interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Energia S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;43,149&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Sale of electric&#13;    power&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;FTL - Ferrovia Transnordestina&#13;    Log&amp;#237;stica S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;486,592,830&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    92.38&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    91.69&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Railroad logistics&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Nordeste Log&amp;#237;stica&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;99,999&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Port services&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Aceros M&amp;#233;xico&#13;    CSN &lt;sup&gt;(2) &lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13; 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padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify"&gt;Advisory&#13;    and implementation of new development projects&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Equipamentos&#13;    S.A &lt;sup&gt;(3) &lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;999&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Rental of commercial and industrial machinery&#13;    and equipment&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CBSI - Companhia&#13;    Brasileira de Servi&amp;#231;os de Infraestrutura &lt;sup&gt;(4)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;3,752,292&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Provision of services&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Indirect interest&#13;    in subsidiaries: full consolidation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Lusosider Projectos&#13;    Sider&amp;#250;rgicos S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Equity interests&#13;    and product sales&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Lusosider A&amp;#231;os&#13;    Planos, S. A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Steel and Equity&#13;    interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Resources S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions&#13;    and Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;Companhia&#13;    Brasileira de Latas&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.99&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Sale of cans and&#13;    packages in general and Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;Companhia&#13;    de Embalagens Met&amp;#225;licas MMSA&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.67&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.67&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Production and sale&#13;    of cans and related activities&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;Companhia&#13;    de Embalagens Met&amp;#225;licas - MTM&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.67&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.67&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Production and sale&#13;    of cans and related activities&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;CSN&#13;    Steel Holdings 1, S.L.U.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions,&#13;    product sales and Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;CSN&#13;    Productos Sider&amp;#250;rgicos S.L.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions,&#13;    product sales and Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;Stalhwerk&#13;    Th&amp;#252;ringen GmbH&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Production and sale&#13;    of long steel and related activities&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;CSN&#13;    Steel Sections UK Limited (*)&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Sale of long steel&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;CSN&#13;    Steel Sections Polska Sp.Z.o.o&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions,&#13;    product sales and Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Asia limited&#13;    &lt;sup&gt;(5) &lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Commercial representation&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Mining Holding,&#13;    S.L &lt;sup&gt;&amp;#160;&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions,&#13;    product sales and Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Mining GmbH&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Financial transactions,&#13;    product sales and Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CSN Mining Asia&#13;    Limited&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Commercial representation&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Aceros M&amp;#233;xico&#13;    CSN &lt;sup&gt;(2) &lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    99.92&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Commercial representation, steel sales and related&#13;    activities&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;Lusosider&#13;    Ib&amp;#233;rica S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Steel, commercial and industrial activities&#13;    and equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify"&gt;CSN&#13;    Mining Portugal, Unipessoal Lda.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    87.52&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify"&gt;Commercial&#13;    and representation of products&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify"&gt;Companhia&#13;    Sider&amp;#250;rgica Nacional, LLC&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    100.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify"&gt;Import&#13;    and distribution/resale of products&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Direct interest&#13;    in joint operations: proportionate consolidation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;It&amp;#225; Energ&amp;#233;tica&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;253,606,846&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    48.75&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    48.75&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Electric power generation&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Cons&amp;#243;rcio da&#13;    Usina Hidrel&amp;#233;trica de Igarapava&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    17.92&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    17.92&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Electric power consortium&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Direct interest&#13;    in joint ventures: equity method&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;MRS Log&amp;#237;stica&#13;    S.A. &lt;sup&gt;(6)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;63,377,198&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    18.64&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    18.64&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Railroad transportation&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Aceros Del Orinoco&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    31.82&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    31.82&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Dormant company&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;CBSI - Companhia&#13;    Brasileira de Servi&amp;#231;os de Infraestrutura&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    50.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Provision of services&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Transnordestina&#13;    Log&amp;#237;stica S.A. &lt;sup&gt;(7)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;24,670,093&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    47.26&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    46.30&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Railroad logistics&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Indirect interest&#13;    in joint ventures: equity method&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;MRS Log&amp;#237;stica&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    16.30&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    16.30&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Railroad transportation&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Direct interest&#13;    in associates: equity method&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Arvedi Metalfer&#13;    do Brasil S.A.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;46,994,971&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    20.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    20.00&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Metallurgical and Equity interests&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;They are dormant Companies therefore they do not appear in the note 8.a, where is disclosed business information under the equity&#13;method and fair value through profit or loss and comprehensive income.&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;CSN Gest&amp;#227;o de Recursos Financeiros was liquidated on June 13, 2019;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(2)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On February 1, 2019, the Federal Taxpayers' Registry was canceled and, therefore, the settlement process of Aceros Mexico CSN&#13;was terminated, however, before third parties and for the purposes of commercial law, the settlement was retroactive to September&#13;18, 2018;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(3)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Company incorporated on August 22, 2019.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(4)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On November 29, 2019, a purchase and sale agreement for share was signed, whereby Companhia Sider&amp;#250;rgica Nacional acquired&#13;the entire participation that CKTR Brasil Servi&amp;#231;os Ltda held in CBSI - Companhia Brasileira de Servi&amp;#231;os de Infraestrutura.&#13;As a result, as of the date mentioned, CSN now holds 100% of CBSI's share capital.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(5)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On August 6, 2019 CSN Asia Limited was liquidated;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(6)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On December 31, 2019 and 2018, the Company directly owned 26,611,282 common shares, 2,673,312 preferred shares class A and 34,092,604&#13;preferred shares class B, totaling 36,765,916 preferred shares of MRS Log&amp;#237;stica S.A.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(7)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On May 10, 2019, 501,789 shares of shareholder FINOR, all class B preferred shares, were transferred to shareholder CSN. On December&#13;31,2019, the Company had 24,168,304 ordinary shares, 501,789 preferred shares Class B (as of December 31,2018 had 24,168,304 ordinary&#13;shares and no preferred shares).&lt;/p&gt;</sid:SummaryOfSubsidiariesJointVenturesAndJointOperationsTableTextBlock>
    <sid:SummaryOfExclusiveFundsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -0.55pt; margin: 0pt 0; font-size: 11pt"&gt;&lt;b&gt;Exclusive funds&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -0.55pt; margin: 0pt 0; font-size: 11pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="4" style="text-align: center"&gt;&lt;b&gt;Equity&#13;    interests (%)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 43%"&gt;&lt;b&gt;Exclusive&#13;    funds&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 5%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 5%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 5%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 16%"&gt;&lt;b&gt;Core&#13;    business&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Direct interest: full consolidation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Diplic II - Private credit balanced mutual fund&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Investment fund&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Caixa V&amp;#233;rtice - Private credit balanced&#13;    mutual fund&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;100.00&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;100.00&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Investment fund&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;VR1 - Private credit balanced mutual fund&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;100.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Investment fund&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfExclusiveFundsTableTextBlock>
    <sid:SummaryOfCashAndCashEquivalentsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&lt;tr&gt;&lt;td style="width: 69%"&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Cash and cash&#13;    equivalents&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;Cash and banks&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;496,769&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;1,124,714 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 20pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Short-term investments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;In Brazil:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 16.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 24pt"&gt;Government securities&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;69,093&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,247&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 24pt"&gt;Private securities&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;462,831&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;609,480&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;531.924&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;619,727&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;Abroad:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 16.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 24pt"&gt;Private securities&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;60,262&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;503,563&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total short-term investments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;592,186&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,123,290&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Cash and cash equivalents&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,088,955&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,248,004&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfCashAndCashEquivalentsTableTextBlock>
    <sid:DetailInformationOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory contextRef="From2019-01-01to2019-12-31">&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&lt;tr&gt;&lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;/td&gt;&#13;    &lt;td colspan="7" style="text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Non&#13;    Current&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CDB - Certificate of bank deposit &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;481,409 &lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;882,376&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Government securities &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;37,144 &lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,337&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Time Deposit &lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,772&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Usiminas shares&lt;sup&gt;(4)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,114,620&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Bonds&lt;sup&gt;(5)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;95,719&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,633,173&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;895,713&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;95,719&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;7,772&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Financial investment with restricted modality and linked to Bank Certificate of Deposit to secure a letter of guarantee from financial&#13;institutions.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(2)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Investments in National Treasury Bills (LFT) managed by its exclusive funds.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(3)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;As of December 31, 2019, the investments in Time Deposit in custody to cover additional expenses of the sale of LLC was fully&#13;redeemed.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(4)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;In December 2019, the Company opted to reclassify Usiminas' investment to current assets (see notes 8.f and 12.II), and part of&#13;the shares guarantees a portion of the Company's debt.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(5)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Bonds with Fibra Bank due in February 2028.&lt;/p&gt;</sid:DetailInformationOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory>
    <sid:SummaryOfTradeReceivablesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&lt;tr&gt;&lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Trade receivables&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Third parties&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Domestic market&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,118,632&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,369,396&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Foreign market&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,003,905&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;852,821&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,122,537&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,222,217&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Allowance for doubtful&#13;    debts&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&#13;    (245,194)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(237,352)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;1,877,343 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;1,984,865&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Related Parties (note&#13;    18 b)&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;170,588&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;93,317&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,047,931&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,078,182&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfTradeReceivablesTableTextBlock>
    <sid:SummaryOfGrossTradeReceivablesFromThirdPartiesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;breakdown of gross trade receivables from third parties is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Current&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&#13;    1,739,746&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;1,514,847&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Past-due up to 30 days&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    132,845&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;177,287&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Past-due up to 180 days&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    23,877&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;47,684&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Past-due over 180 days&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    226,069&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;482,399&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&#13;    2,122,537 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,222,217&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfGrossTradeReceivablesFromThirdPartiesTableTextBlock>
    <sid:SummaryOfChangesInAllowanceForDoubtfulDebtsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;movements in the Group&amp;#8217;s allowance for doubtful debts are as follows&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Opening balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(237,352)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(191,979)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Expected credit losses&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(43,313)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(53,706)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Recovery of receivables&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;35,471&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,333&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Closing balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(245,194)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(237,352)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfChangesInAllowanceForDoubtfulDebtsTableTextBlock>
    <sid:SummaryOfInventoryTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&lt;tr&gt;&lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;Finished&#13;    goods&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;1,691,842&#13;    &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;1,501,969&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;Work&#13;    in progress&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;1,294,369&#13;    &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;1,217,611&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;Raw&#13;    materials&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;1,493,129&#13;    &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;1,584,140&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;Spare&#13;    parts &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;902,135&#13;    &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;857,402&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;Advances&#13;    to suppliers&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;35,828&#13;    &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;36,192&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;(-)&#13;    Provision for losses &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;(134,553)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;(157,754)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&lt;b&gt;5,282,750&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&lt;b&gt;5,039,560&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfInventoryTableTextBlock>
    <sid:SummaryOfChangesInProvisionForInventoryLossesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;movements in the provision for inventory losses are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Opening balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(157,754)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(135,840)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;(Estimated losses)&#13;    / Reversal of inventories with low turnover and obsolescence&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;23,201 &lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(21,914)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Closing balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(134,553)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(157,754)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfChangesInProvisionForInventoryLossesTableTextBlock>
    <sid:SummaryOfOtherCurrentAndNoncurrentAssetsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;group of other current and non-current assets is comprised as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 43%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Non-current&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Judicial deposits&#13;    (note 16)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;328,371 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;347,950&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Credits with&#13;    the PGFN &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46,774 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46,774&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Recoverable taxes&#13;    &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,282,415 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,412,335&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,119,940 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,822,388&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Prepaid expenses&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;107,428 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;49,830&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;126,213 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;49,808&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Freight expenses&lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;96,305&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;117,156&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Actuarial assets&#13;    - related parties (Note 18 b)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,714 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;99,894&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Derivative financial&#13;    instruments (note 12 I)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,364 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;351&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,203&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Securities held&#13;    for trading (note 12 I)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,034 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,503&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Iron ore inventory&#13;    &lt;sup&gt;(4)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;144,499 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;144,499&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Northeast Investment&#13;    Fund &amp;#8211; FINOR&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;199 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;26,598&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Loans with related&#13;    parties (notes 18 b and 12 I)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,675&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;846,300 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;706,605&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Other receivables&#13;    from related parties (Note 18 b)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,830 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,649&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;428,672 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;218,840&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Other receivables&#13;    (note 12 I)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,059 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,451&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Eletrobr&amp;#225;s' compulsory loan (Note 12 I)&#13;    &lt;sup&gt;(5)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;845,284 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;813,428&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Dividends receivable&#13;    (note 18 b)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,554 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46,171&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Employee debt&#13;    &lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;33,045 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;31,645&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Others &lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;102,021 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;84,709&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;146,326&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;988&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,672,996&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,753,024&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;5,057,554&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,285,223&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&amp;#160;Refers to the excess of judicial deposit originated by the 2009 REFIS (Tax Debt Refinancing Program).&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(2)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Refers mainly to PIS / COFINS, ICMS recoverable and income and social contribution taxes to be offset. On September 20, 2018,&#13;res judicata the writ of mandamus and special appeal filed in 2006, in which CSN and Federal Union were parties, related to the&#13;discussion about the non-inclusion of ICMS in the calculation base of PIS and COFINS, confirmed the CSN's right to offset the&#13;amounts over-collected from 2001 to 2014.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(3)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Refers a payment of freight expenses and maritime insurance over revenues didn&amp;#8217;t recognized.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(4)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Long-term iron ore inventories that will be used after the construction of the processing plant, which will produce pellet feed,&#13;expected to start operating from the second half of 2021.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif"&gt;(5)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;This is a certain and due amount, arising from the res judicata favorable decision to the Company, which is irreversible and irrevocable,&#13;in order to apply the STJ's consolidated position on the subject, which culminated in the conviction of Eletrobr&amp;#225;s to the&#13;payment of the correct interest and monetary adjustment of the Compulsory Loan. The res judicata decision, as well as the certainty&#13;about the amounts involved in the liquidation of the sentence (judicial procedure to request the satisfaction of the right), allowed&#13;the conclusion that the entry of this value is certain. In addition to this amount already recorded, the Company continues to&#13;seek alternatives for the recovery of additional credits and the estimate can reach an amount greater than R$350 million.&lt;/p&gt;</sid:SummaryOfOtherCurrentAndNoncurrentAssetsTableTextBlock>
    <sid:SummaryOfChangesOfInvestmentsBalancesInSubsidiariesJointVenturesJointOperationsAssociatesAndOtherInvestmentsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Changes of investments balances in joint ventures, joint operations, associates and other investments&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Opening balance of investments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;5,630,613&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;5,499,995&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Capital increase&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;27,909&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Dividends &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(94,603)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(87,846)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Comprehensive income &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,592)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;272&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Equity in results of affiliated companies &lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;175,524&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;173,145&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Receipt arising from the sale of Usiminas&amp;#8217;&#13;    shares&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(39,377)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Update of shares classified at fair value through&#13;    profit or loss (Note 12 II)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(118,780)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;96,133&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Reclassification of Usiminas shares&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,114,620)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Consolidation CBSI (Note 8d)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(8,775)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Amortization of fair value - investment MRS&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(11,747)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(11,746)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Others&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;45&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;37&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Closing balance of investments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;3,482,974&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;5,630,613&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(1)&#13;In 2019, refers to the allocation of dividends of It&amp;#225; Energ&amp;#233;tica, CSN Energia, CSN Minera&amp;#231;&amp;#227;o, Sepetiba Tecon,&#13;CBSI &amp;#8211; Companhia Brasileira de Servi&amp;#231;os de Infraestrutura and joint venture MRS Log&amp;#237;stica.&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(2)&#13;Refers to translation to the reporting currency of the foreign investments of which functional currency is not the Brazilian Reais,&#13;actuarial gain/loss and gain/loss on investment hedge from investments accounted for under the equity method.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(3)&#13;The table below shows the reconciliation of the equity in results of affiliated companies classified as joint venture and associates&#13;and the amount disclosed in the income statement and it is due to the elimination of the results of the CSN&amp;#180;s transactions&#13;with these companies.&lt;/p&gt;</sid:SummaryOfChangesOfInvestmentsBalancesInSubsidiariesJointVenturesJointOperationsAssociatesAndOtherInvestmentsTableTextBlock>
    <sid:SummaryOfEquityInResultsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&lt;tr&gt;&lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Equity in results of affiliated companies&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;MRS Log&amp;#237;stica&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;187,597&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;194,403&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;CBSI - Companhia Brasileira&#13;    de Servi&amp;#231;os de Infraestrutura &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,695&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,501&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Transnordestina Log&amp;#237;stica&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(17,100)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(20,429)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Arvedi Metalfer do&#13;    Brasil S.A.&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,682)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(5,087)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Others&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;14&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(243)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;175,524&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;173,145&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Eliminations&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;To cost of sales&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(57,908)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(42,806)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;To taxes&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19,689&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;14,554&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Others&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Amortization of fair&#13;    value &amp;#8211; investment in MRS&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(11,747)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(11,746)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Others&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;157&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,559&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Equity in results adjusted&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;125,715&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;135,706&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(1)&#13;Refers to the equity in results of affiliated companies until November 30, 2019.&lt;/p&gt;</sid:SummaryOfEquityInResultsTableTextBlock>
    <sid:DeterminationOfPurchasePriceTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Determination&#13;of the purchase price:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 72%; text-align: center"&gt;&lt;b&gt;Description&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: center"&gt;&lt;b&gt;R$&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 2%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Reference&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;Fair value of the&#13;    interest held by the acquirer in the acquiree immediately before the combination&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,775&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(i)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: justify"&gt;Amount&#13;    paid on the acquisition of CBSI&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;24,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(ii)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&lt;b&gt;Purchase&#13;    price considered for the business combination&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;32,775&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;i.&#13;50% of the stake held prior to the acquisition;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;ii.&#13;Total amount paid for another 50% of the CBSI company.&lt;/p&gt;</sid:DeterminationOfPurchasePriceTableTextBlock>
    <sid:DisclosureOfBusinessCombinationsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Below&#13;are the values resulting from the business combination:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 74%; text-align: center"&gt;&lt;b&gt;Assumptions&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 5%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 21%; text-align: center"&gt;&lt;b&gt;R$&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;Consideration paid&#13;    for the acquisition of the remaining 50% interest in CBSI&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;24,000&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;Fair value of the&#13;    stake previously held by CSN&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,775&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-decoration: underline; text-align: justify"&gt;&lt;b&gt;&lt;u&gt;Total&#13;    consideration paid for the acquisition of CBSI&lt;/u&gt;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;32,775&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Fair value of&#13;    CBSI's shareholders' equity on the acquisition date&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(17,550)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&lt;b&gt;Goodwill&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;15,225&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:DisclosureOfBusinessCombinationsTableTextBlock>
    <srt:ScheduleOfCondensedBalanceSheetTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;balance sheet of the assets acquired, and liabilities assumed on November 29, 2019 is shown below:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 84%"&gt;&lt;b&gt;ASSETS&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Cash and cash equivalents&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,656&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Accounts receivable&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 67,340&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Deferred taxes&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;476&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other assets&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 11,301&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Inventory&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 16,939&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Fixed assets&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,123&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Intangible assets&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;348&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total assets acquired&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&#13;    108,183 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;LIABILITIES&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Borrowings and financing&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 19,781&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Trade payables&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 15,564&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Payroll and related taxes&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 32,855&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Tax payables&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,950&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Provisions&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,369&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other liabilities&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 15,114&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total liabilities assumed&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    90,633 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&lt;b&gt;Equity&#13;    acquired&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    17,550&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</srt:ScheduleOfCondensedBalanceSheetTableTextBlock>
    <sid:SummaryOfAssumptionsForInvestmentImpairmentTestTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Already with a view to implementing these activities, during 2019 some land and buildings that were&#13;classified as fixed assets were reclassified to investment properties as shown below:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Land&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Buildings&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Cost&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;68,877&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;53,816&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;122,693&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Accumulated depreciation&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;(21,498)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;(21,498)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Balance at December 31,2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;68,877&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;32,318&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;101,195&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfAssumptionsForInvestmentImpairmentTestTableTextBlock>
    <sid:SummaryOfPropertyPlantAndEquipmentTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="width: 29%; white-space: nowrap"&gt;&lt;/td&gt;&#13;    &lt;td style="width: 8%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 8%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; white-space: nowrap; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Land&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Buildings&#13;    and Infrastructure&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Machinery,&#13;    equipment and facilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Furniture&#13;    and fixtures&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Construction&lt;br /&gt;in&#13;    progress (ii)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: center"&gt;&lt;b&gt;Right&#13;    of use (i)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Other&#13;    (*)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Balance at December&#13;    31, 2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    287,854 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    2,678,638 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    11,687,271 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    30,530 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,282,436&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    80,135 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;18,046,864&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Cost&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    287,854&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    3,751,429&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    22,426,782&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    165,331&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;3,282,436&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;355,768&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;30,269,600&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Accumulated depreciation&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (1,072,791)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(10,739,511)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (134,801)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (275,633)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(12,222,736)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Balance at December&#13;    31, 2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    287,854 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    2,678,638 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    11,687,271 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    30,530 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,282,436&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    80,135 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;18,046,864&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Effect&#13;    of foreign exchange differences&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;1,499&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    2,978&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;8,033&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    106&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;2,464&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    56&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;15,136&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Acquisitions&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;6,125&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    16,116&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    459,460&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;1,763&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;1,924,520&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    43,111&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    41,574&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;2,492,669&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Capitalized&#13;    interest (notes 24 and 29)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    13&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    117,176&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&#13;    117,189&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Write-off&#13;    (note 23)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(2,143)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (130)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(80,426)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(1)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(30,400)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(1,354)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (149)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;(114,603)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Depreciation&#13;    (note 22)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (135,313)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(1,241,026)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(5,999)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(58,843)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (25,038)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;(1,466,219)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Transfers&#13;    to other asset categories&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    790&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;294,872&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;1,766,047&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;2,629&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(2,053,290)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (11,048)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Transfer&#13;    to intangible assets&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (31)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(11,865)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;(11,896)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Right&#13;    of use- Initial recognition&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    640,989&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&#13;    640,989&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Right&#13;    of use - Remesurement&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (151,558)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;(151,558)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;ARO&#13;    Update&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;225,125&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&#13;    225,125&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Transfer&#13;    to Investment Property&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(67,176)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (20,030)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(13,989)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;(101,195)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Consolidation&#13;    CBSI&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;4,940&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (573)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    4,756&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;9,123&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Others&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (680)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;(680)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Balance at December&#13;    31, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    226,949 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    3,062,238 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    12,603,619 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    28,455 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,217,052&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    472,345 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    90,286 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;19,700,944&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Cost&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    226,949&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    4,250,471&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    24,372,514&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    170,229&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;3,217,052&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    531,044&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;386,144&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;33,154,403&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Accumulated depreciation&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (1,188,233)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(11,768,895)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (141,774)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(58,699)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (295,858)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(13,453,459)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Balance at December&#13;    31, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    226,949 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    3,062,238 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    12,603,619 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    28,455 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,217,052&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    472,345 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    90,286 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;19,700,944&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;Refer basically to railway assets such as courtyards, tracks, mines and dormant and in the group leasehold improvements, vehicles,&#13;hardware.&lt;/p&gt;</sid:SummaryOfPropertyPlantAndEquipmentTableTextBlock>
    <sid:ScheduleOfRightsOfUseTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;movement of the rights of use as of December 31, 2019 is as follows&lt;/p&gt;&#13;&#13;&lt;p style="text-align: right; margin: 0pt 10pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; width: 41%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Land&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Buildings&#13;    and Infrastructure&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Machinery,&#13;    equipment and facilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Other&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Initial recognition&#13;    &amp;#8211; Rights of use&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;556,133&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;54,513&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;9,783&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;20,560&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;640,989&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Addition&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,719&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;34,197&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,195&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;43,111&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Remeasurement&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(152,915)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12,112&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(4,525)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(6,230)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(151,558)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Depreciation&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(21,314)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(9,190)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(15,311)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(13,028)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(58,843)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Write-off&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,338)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(16)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,354)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Balance at&#13;    December 31, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;380,566&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;64,154&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;24,144&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;3,481&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;472,345&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Cost&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;401,746&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;73,344&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;39,455&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;16,499&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;531,044&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Accumulated depreciation&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(21,180)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(9,190)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(15,311)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(13,018)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(58,699)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Balance at&#13;    December 31, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;380,566&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;64,154&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;24,144&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;3,481&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;472,345&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:ScheduleOfRightsOfUseTableTextBlock>
    <sid:SummaryOfConstructionInProgressTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;breakdown of the projects comprising construction in progress is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 5%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 35%; text-align: center"&gt;&lt;b&gt;Project&#13;    description&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Start&#13;    date&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: center"&gt;&lt;b&gt;Completion&#13;    date&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&lt;b&gt;Logistics&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Current investments for maintenance of current&#13;    operations.&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;81,944&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;89,595&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;81,944&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;89,595&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&lt;b&gt;Mining&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Expansion of Casa de Pedra Mine capacity production.&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2007&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2020&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;883,742&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;844,194&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Expansion of TECAR export capacity.&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2009&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2022&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;303,965&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;289,298&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Current investments for maintenance of current&#13;    operations.&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;389,510&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;725,616&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;1,577,217&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;1,859,108&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&lt;b&gt;Steel&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Supply of 16 torpedo&amp;#8217;s cars for operation&#13;    in the steel industry&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2008&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2020&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;75,582&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;94,920&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Current investments for maintenance of current&#13;    operations.&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;811,049&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;558,922&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;886,631&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;653,842&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&lt;b&gt;Cement&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Construction of cement plants.&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2011&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2023&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;sup&gt;(4)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;577,712&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;585,163&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Current investments for maintenance of current&#13;    operations.&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;93,548&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;94,728&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;671,260&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;679,891&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="3" style="text-indent: 7.05pt"&gt;&lt;b&gt;Construction&#13;    in progress&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: top; text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;3,217,052&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; text-indent: 7.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right; text-indent: 7.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    3,282,436&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(1)&#13;Estimated completion date of the Central Plant Step 1;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(2)&#13;Estimated completion date of phase 60 Mtpa;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(3)&#13;Refers substantially to the technological modernization of the continuous running machines; increased efficiency in zinc plating&#13;lines and contractual agreement signed for the supply of new equipment;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(4)&#13;Refers substantially to the acquisition of new Integrated Cement Plants.&lt;/p&gt;</sid:SummaryOfConstructionInProgressTableTextBlock>
    <sid:SummaryOfEstimatedUsefulLivesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The average estimated&#13;useful lives are as follows, in years:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Buildings&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;38&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;38&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Machinery, equipment and facilities&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;21&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Furniture and fixtures&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Others&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;14&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;15&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfEstimatedUsefulLivesTableTextBlock>
    <sid:SummaryOfIntangibleAssetsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 24%; white-space: nowrap"&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; white-space: nowrap; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Goodwill&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Customer&#13;    relationships&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Software&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Trademarks&lt;br /&gt;and&lt;br /&gt;patents&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Rights&#13;    and licenses (*)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Others&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Balance at December&#13;    31, 2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,590,931&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;288,773&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;54,972&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;150,009&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,166,999&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;1,491&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    7,253,175 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Cost&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,831,338&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;573,614&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;161,067&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;150,009&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,185,701&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,491&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 7,903,220&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;Accumulated depreciation&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(131,077)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(284,841)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(106,095)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(18,702)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (540,715)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;Adjustment&#13;    for accumulated recoverable value&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(109,330)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (109,330)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Balance at December&#13;    31, 2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,590,931&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;288,773&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;54,972&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;150,009&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,166,999&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;1,491&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    7,253,175 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;Effect&#13;    of foreign exchange differences&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;4,711&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;3&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;3,092&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;33&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    7,839&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;Acquisitions&#13;    and expeditures&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;1,387&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;40&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    1,427&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;Transfer&#13;    to property, plant and equipment&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;7,808&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;4,088&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    11,896&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap; text-indent: 8pt"&gt;Amortization&#13;    (note 22)&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(47,345)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(10,657)&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (127)&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (58,129)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Goodwill&#13;    - Acquisition 50% CBSI (Note 8d)&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;15,225&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    15,225&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt"&gt;Consolidation&#13;    CBSI on November 30, 2019.&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;346&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;2&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; text-indent: 8pt"&gt;348&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Balance at December&#13;    31, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,606,156&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;246,139&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;53,859&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;153,103&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,170,960&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;1,564&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    7,231,781 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;Cost&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;3,846,563&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;585,407&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;171,152&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;153,103&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;3,189,789&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;1,564&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    7,947,578&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;Accumulated&#13;    depreciation&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(131,077)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(339,268)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(117,293)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(18,829)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (606,467)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;Adjustment&#13;    for accumulated recoverable value&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;(109,330)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt"&gt;&amp;#160;&#13;    (109,330)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Balance at December&#13;    31, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,606,156&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;246,139&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;53,859&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;153,103&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;3,170,960&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;1,564&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&#13;    7,231,781 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;Composed mainly by mineral rights. Amortization is recorded based on production volumes.&lt;/p&gt;</sid:SummaryOfIntangibleAssetsTableTextBlock>
    <sid:SummaryOfEstimatedUsefulLivesOfIntangibleAssetsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;average useful lives by nature are as follows, in years:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Software&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Customer relationships&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfEstimatedUsefulLivesOfIntangibleAssetsTableTextBlock>
    <sid:SummaryOfCashGeneratingUnitsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The CGU with intangible assets in this situation are as follows:&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 0px; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="11" style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="text-align: right; text-indent: -5.45pt; margin: 0pt 2pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-top: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Goodwill&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-top: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Trademarks&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 31%"&gt;&lt;b&gt;Cash&#13;    generating unity&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Segment&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; width: 9%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Packaging &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;Steel&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    158,748&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    158,748&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    158,748&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    158,748&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Long Stel &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;Steel&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    235,595&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    235,595&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    153,103&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;150,009&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    388,698&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    385,604&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Minning &lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;Mining&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 3,196,588&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,196,588&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,196,588&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,196,588&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Other Steel &lt;sup&gt;(4)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Steel&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;15,225&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;15,225&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,606,156 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,590,931 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;153,103&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;150,009&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;3,759,259&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,740,940 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&amp;#160;The goodwill of the Packaging cash-generating unit is shown net of impairment loss in the amount of R$109,330, recognized&#13;in 2011.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(2)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;The goodwill and trademark that are recorded in line item intangible assets at long steel segment, those transactions are derived&#13;from the business combination of Stahlwerk Thuringen GmbH ("SWT") and Gallardo Sections CSN. The assets mentioned are considered&#13;to have indefinite useful lives as they are expected to contribute indefinitely to the Company's cash flows.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(3)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Refers to the goodwill based on expectations for future profitability, resulting from the acquisition of Namisa by CSN Minera&amp;#231;&amp;#227;o&#13;concluded in December 2015, tested annually for the purpose of analyzing recoverability.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(4)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On November 29, 2019, CSN acquired the entire stake held by CKTR Brasil Servi&amp;#231;os Ltda., corresponding to 50% of CBSI's shares,&#13;and now holds 100% of CBSI's share capital.&lt;/p&gt;</sid:SummaryOfCashGeneratingUnitsTableTextBlock>
    <sid:SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;main assumptions used in calculations of value in use at December 31, 2019 are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border: Black 1pt solid; vertical-align: bottom; width: 16%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: center"&gt;&lt;b&gt;&amp;#160;Metal&#13;    packaging&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: center"&gt;&lt;b&gt;&amp;#160;Mining&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: center"&gt;&lt;b&gt;&amp;#160;Other&#13;    Steel &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: center"&gt;&lt;b&gt;&amp;#160;Flat&#13;    steel (*) &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 20%; text-align: center"&gt;&lt;b&gt;&amp;#160;Logistic&#13;    (**) &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Measurement&#13;    of recoverable value&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;Discounted&#13;    Cash Flow&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;Discounted&#13;    Cash Flow&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;Discounted&#13;    Cash Flow&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;Discounted&#13;    Cash Flow&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;Discounted&#13;    Cash Flow&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;Cash&#13;    flow projection &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Until&#13;    2029 + perpetuity&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;Until&#13;    2054&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Until&#13;    2029 + perpetuity&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Until&#13;    2029 + perpetuity&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Until&#13;    2027&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Gross&#13;    Margin&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Gross&#13;    margin updated based on historical data, impacts of business restructuring and market trends&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Reflects&#13;    projection of costs due to the progress of the mining plan as well as startup and ramp up of projects. Price and exchange&#13;    rate projected according industry reports.&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Gross&#13;    margin updated based on historical data and market trends&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Gross&#13;    margin updated based on historical data and market trends.&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Estimated&#13;    based on market studies for cargo captures and operational costs according market trends.&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Cost&#13;    atualization &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Cost&#13;    based on historical data of each product and impacts of business restructuring&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Updated&#13;    costs based on historical data, progress of mining plan as well as startup and ramp up of projects&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Updated&#13;    costs based on historical data and market trends&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Updated&#13;    costs based on historical data and market trends&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Costs&#13;    based on historical data and market trends&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;Perpetual&#13;    growth rate&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Without&#13;    growth&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Without&#13;    perpetuity&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Without&#13;    growth&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Growth&#13;    of 1.4% p.a in real terms updated by long term inflation of 1.7% p.a. of the Euro zone&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;Without&#13;    perpetuity&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Discount&#13;    rate &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-right: black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;For&#13;    metal packaging, the cash flow considered a discount rate around 8% p.a. in real terms. For mining, flat steel and other steel&#13;    (CBSI), cash flows considered a discount rate between 10% and 12% p.a. in nominal terms. For the logistic segment, cash flow&#13;    was discounted using a discount rate between 5.09% and 5.41% p.a. in real terms. The discount rate was based on the weighted&#13;    average cost of capital ("WACC") that reflects the specific risk of each segment.&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;Refer to assets of subsidiary Lusosider, located in Portugal. The discount rate was applied on the discounted cash flow prepared&#13;in Euros, the functional currency of this subsidiary.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(**)&#13;Refer to assets of subsidiary FTL &amp;#8211; Ferrovia Transnordestina Log&amp;#237;stica S.A.&lt;/p&gt;</sid:SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock>
    <sid:SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;balances of borrowings, financing and debentures, which are carried at amortized cost, are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0 0pt 138.95pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0pt 0 0pt 138.95pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Current&#13;    liabilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="text-align: center"&gt;&lt;b&gt;Non-current&#13;    liabilities&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 51%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Debt agreements in the international market&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Variable interest in:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160;US$&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Prepayment&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,769,975&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,016,737&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,563,928&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,830,240&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Fixed interest in:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;US$&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Bonds, Perpetual Bonds and ACC&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,047,032&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,490,178&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,177,517&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,613,491&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;EUR&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Others&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;223,204&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;181,056&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;147,241&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;106,535&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;4,040,211&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;3,687,971&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12,888,686&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12,550,266&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Debt agreements in Brazil&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Securities with variable interest in:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;R$&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;BNDES/FINAME, Debentures, NCE and CCB&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,086,985&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,890,450&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,049,783&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,710,678&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Securities with fixed interest in:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;R$&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Intercompany&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25,038&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Prepayment&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;103,376&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,112,023&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,993,826&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;10,049,783&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;10,710,678&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total Borrowings and Financing &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;5,152,234&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;5,681,797&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;22,938,469&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;23,260,944&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Transaction Costs and Issue Premiums&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(26,391)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(28,358)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(97,276)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(87,309)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total Borrowings and Financing + Transaction&#13;    Costs&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;5,125,843&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;5,653,439&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;22,841,193&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;23,173,635&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;In April 2019, the Company issued debt securities in the foreign market ("Bonds"), through its subsidiary CSN Resources S.A.,&#13;in the amount of US$ 1 billion, being US$ 400 million with maturity in February 2023 and US$600 million with maturity in April&#13;2026, both with interest of 7.625% per annum. Between April and May 2019, a tender offer ("Tender Offer") of the Notes was issued&#13;by CSN Islands XI Corp. and CSN Resources S.A., subsidiaries of the Company, having repurchased US$ 1 billion in bonds with maturity&#13;in 2019 and 2020. In July 2019, the Company issued thought to its subsidiary CSN Resources, debt securities in the foreign market&#13;(&amp;#8220;Bonds&amp;#8221;), in the amount of US$ 175million, with maturity in February 2023 and interest of 7.625% per annum and made&#13;the final payment of the debt in the foreign market (&amp;#8220;Notes&amp;#8221;), issued by the company CSN Islands XI Corp in September&#13;2019 in the amount of US$ 142 million.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(2)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;In January 2019, the Company issued debt securities in the domestic market (&amp;#8220;Debentures&amp;#8221;), in the amount of R$ 1,950&#13;million, with maturity in 2023 and interest of 126,8% of CDI.&lt;/p&gt;</sid:SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock>
    <sid:SummaryOfAverageInterestRateOnBorrowingsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;following table shows the average interest rate:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 23%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 31%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; width: 26%"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Average&#13;    interest rate (*)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&#13;    debt&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: right"&gt;US$&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6.66%&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;16,558,452&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: right"&gt;R$&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5.71%&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,161,806&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: right"&gt;EUR&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2.20%&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;370,445&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;28,090,703&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;In order to determine the average interest rates for debt contracts with floating rates, the Company used the rates applied as&#13;of December 31, 2019.&lt;/p&gt;</sid:SummaryOfAverageInterestRateOnBorrowingsTableTextBlock>
    <sid:SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2019, the breakdown of principal plus interest of long-term liabilities as borrowings, financing and debentures&#13;by maturity date is presented as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 52%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Principal&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Bank&#13;    loans&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Capital&#13;    markets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Development&#13;    agencies&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;2021&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,884,003&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    636,667&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    55,636&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,576,306&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;2022&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,700,341&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    556,666&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    54,836&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,311,843&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;2023&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,945,897&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4,378,398&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    53,957&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    7,378,252&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;2024&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,575,437&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    64,746&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,640,183&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;2025&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    68,595&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    68,595&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;After 2025&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,418,420&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    514,170&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,932,590&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;Perpetual bonds&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4,030,700&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4,030,700&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    10,105,678 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    12,020,851 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    811,940 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    22,938,469&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock>
    <sid:SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;table below presents the funding raised and amortizations during the year:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top; width: 68%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;&lt;b&gt;Opening balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;28,827,074 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;29,510,844&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Raised &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,149,381&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,154,471&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Payment of principal&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(11,775,093)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(5,019,978)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Payment of charges&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,039,112)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,141,710)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Provision of charges&#13;    (Note 24)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,996,305&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,009,688&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Consolidation of&#13;    CBSI as of November 30, 2019&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19,722&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Disposal of LLC&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(10,544)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Others &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;788,759&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,324,303&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Closing balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;27,967,036&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;28,827,074&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(1)&#13;Of the funding raised in the consolidated in 2019, R$100,661 (R$ 10,792 on December 31,2018) was raised to purchase fixed assets&#13;&amp;#8211; see note 29.&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(2)&#13;Includes unrealized exchange and monetary variations.&lt;/p&gt;</sid:SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock>
    <sid:SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&lt;b&gt;Funding raised and amortizations:&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: right; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: right; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 64%; text-align: center"&gt;&lt;b&gt;Nature&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Raised&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Amortization&#13;    of principal&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Amortization&#13;    of charges&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Prepayment&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;805,288&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,596,711)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(319,257)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Bonds, Perpetual bonds, ACC and Facility&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,616,544&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(5,959,029)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(882,007)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;BNDES/FINAME, Debentures, NCE and CCB&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,727,549&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(4,219,353)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(837,848)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;10,149,381&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(11,775,093)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(2,039,112)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock>
    <sid:SummaryOfFinancialInstrumentsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&lt;b&gt;Classification of financial instruments&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 0px; margin-left: 3.5pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 28%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 6%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 9%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 9%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="3" style="border-bottom: black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Notes&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Fair&#13;    value through profit or loss&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Measured&#13;    at amortized cost&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Balances&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Fair&#13;    value through profit or loss&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Measured&#13;    at amortized cost&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Balances&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Cash and cash equivalents&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,088,955&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,088,955&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,248,004&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,248,004&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Financial investments&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;4&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,633,173&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,633,173&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 895,713&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 895,713&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Trade receivables&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;5&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,047,931&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,047,931&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,078,182&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,078,182&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Dividends receivable&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,554&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 44,554&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 46,171&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 46,171&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Derivative financial&#13;    instruments&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,364&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,364&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;351&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 351&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Trading securities&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,034&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 4,034&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,503&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 4,503&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 16pt"&gt;Loans&#13;    - related parties&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;7&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,675&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    2,675&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;5,398&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    5,814,613 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    5,820,011 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;4,854&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;5,270,745&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    5,275,599 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Non current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Financial investments&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;4&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;95,719&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 95,719&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,772&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 7,772&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Other trade receivables&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 7,059&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 7,059&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,451&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 7,451&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Compulsory loan -&amp;#160;&#13;    Eletrobr&amp;#225;s&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;845,284&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 845,284&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 813,428&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 813,428&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Loans - related parties&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;846,300&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 846,300&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 706,605&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 706,605&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Investments&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;8&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47,300&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 47,300&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,279,189&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,279,189&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Derivative financial&#13;    instruments&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,203&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 4,203&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;51,503&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,794,362 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,845,865 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,279,189&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,535,256&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    3,814,445 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;56,901&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    7,608,975 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    7,665,876 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;2,284,043&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;6,806,001&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    9,090,044 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 24pt"&gt;Borrowings and financing&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160; 11&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 5,152,234&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 5,152,234&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,681,797&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 5,681,797&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 24pt"&gt;Leases&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;13.a&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;35,040&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 35,040&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 24pt"&gt;Trade&#13;    payables&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    3,012,654&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    3,012,654&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;3,408,056&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    3,408,056&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 24pt"&gt;Trade&#13;    payables - Drawee risk&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&#13;    13&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    1,121,312&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    1,121,312&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    65,766&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    65,766&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 24pt"&gt;Dividends&#13;    and interest on equity&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&#13;    13&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;13,252&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    13,252&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    932,005&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&#13;    932,005&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    9,334,492 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    9,334,492 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    10,087,624 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    10,087,624 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;Non current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 24pt"&gt;Borrowings and financing&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160; 11&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22,938,469&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 22,938,469&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 23,260,944&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 23,260,944&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 24pt"&gt;Leases&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;13.a&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;439,350&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 439,350&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16.05pt"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;23,377,819&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    23,377,819 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    23,260,944 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    23,260,944 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;&#13;        &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;32,712,311&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    32,712,311 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    33,348,568 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    33,348,568&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfFinancialInstrumentsTableTextBlock>
    <sid:SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;following table shows the financial instruments recognized at fair value through profit or loss using a valuation method:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="vertical-align: bottom; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="vertical-align: bottom; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Level&#13;    1&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Level&#13;    2&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Balances&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Level&#13;    1&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Level&#13;    2&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Balances&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 28%"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&lt;b&gt;Financial&#13;    assets at fair value through profit or loss&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 14pt"&gt;Derivative&#13;    financial instruments&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,364&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,364&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;351&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;351&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 14pt"&gt;Trading&#13;    securities&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,034&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,034&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,503&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,503&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7.05pt"&gt;&lt;b&gt;Non-current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7.05pt"&gt;&lt;b&gt;Financial&#13;    assets at fair value through profit or loss&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 14pt"&gt;Investments&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47,300&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47,300&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,279,189&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,279,189&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 14pt"&gt;Financial&#13;    derivative instruments&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 14pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;4,203&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;4,203&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;51,334&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;5,567&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;56,901&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;2,283,692&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;351&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;2,284,043&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock>
    <sid:ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;In&#13;accordance with the Company's policy, gains and losses arising from changes in the share price are recorded directly in the statement&#13;of income under Other Operating Income and Expenses.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Class&#13;    of shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="7" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="7" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Quantity&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Interest&#13;    (%)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Share&#13;    price&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1pt solid; text-align: center"&gt;&lt;b&gt;Closing&#13;    Balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Quantity&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Interest&#13;    (%)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Share&#13;    price&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; text-align: center"&gt;&lt;b&gt;Closing&#13;    Balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Fair&#13;    value&lt;br /&gt;adjustment&lt;br /&gt;recognized in profit&lt;br /&gt;or loss (note 23)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 9%; text-align: center"&gt;USIM3&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;107,156,651&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;15.19%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;9.87&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; text-align: right"&gt;1,057,636&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;107,156,651&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;15.19%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;11.44&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;1,225,872&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;(168,236)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;USIM5&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;111,144,456&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;29.29%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9.51&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,056,984&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;111,144,456&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;29.29%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9.22&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,024,751&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;32,232&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,114,620&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,250,623&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(136,004)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;PATI3&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,065,529&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11.31%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22.90&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47,300&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,997,642&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11.33%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;14.30&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;28,566&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;17,224&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,161,920&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,279,189&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(118,780)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock>
    <sid:SummaryOfForeignExchangeExposureTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;consolidated net exposure as of December 31, 2019 is as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 68%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid"&gt;&lt;b&gt;Foreign&#13;    Exchange Exposure&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;(Amounts&#13;    in US$&amp;#8217;000)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;(Amounts&#13;    in &amp;#8364;&amp;#8217;000)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Cash and cash&#13;    equivalents overseas&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;105,485&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,937&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Trade receivables&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;346,264&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,179&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;Other assets&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,516&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,815&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Total Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;455,265&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;17,931&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Borrowings and&#13;    financing&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(4,096,899)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(24,395)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Trade payables&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(69,284)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(10,488)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Other liabilities&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,680)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(963)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Total Liabilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(4,168,863)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(35,846)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;&lt;b&gt;Foreign exchange&#13;    exposure&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(3,713,598)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(17,915)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Cash flow hedge&#13;    accounting&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,530,713&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Swap CDI x U.S.Dollar&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;67,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Net Investment hedge&#13;    accounting&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;24,000&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;&lt;b&gt;Net foreign exchange&#13;    exposure&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,115,885)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;6,085&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;Perpetual Bonds&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,000,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: top"&gt;&lt;b&gt;Net foreign exchange&#13;    exposure excluding perpetual bonds&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(115,885)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;6,085&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfForeignExchangeExposureTableTextBlock>
    <sid:SummaryOfDollarEuroSwapTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;company has derivative operations with Bradesco Bank to hedge its NCE debt raised in September 2019 with maturity in October 2023&#13;in the amount of US$ 67million (equivalent to R$ 278milh&amp;#245;es), at a cost consistent with that usually praticed by the Company.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="11" style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Appreciation&#13;    (R$)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Fair&#13;    value&lt;br /&gt;(market)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: right"&gt;&lt;b&gt;Impact&#13;    on financial income (expenses) in 2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Counterparties&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Maturity&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Functional&#13;    Currency&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Notional&#13;    amount&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Asset&lt;br /&gt;position&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; text-align: right"&gt;&lt;b&gt;Liability&lt;br /&gt;position&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Amounts&#13;    receivable / (payable)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;i&gt;BCP&lt;/i&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;02/07/2020&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;Dollar&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12,875&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;51,923&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(50,559)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,364&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;783&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;&lt;i&gt;Total Dollar-to-Euro swap&lt;/i&gt;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;12,875&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;51,923&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(50,559)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,364&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;783&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;i&gt;Bradesco&lt;/i&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10/02/2023&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;Dollar&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;67,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;298,385&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(294,182)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,203&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,203&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;&lt;i&gt;Total Swap CDI x dollar&lt;/i&gt;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;67,000&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;298,385&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(294,182)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,203&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,203&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="5" style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;350,308&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(344,741)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;5,567&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,986&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfDollarEuroSwapTableTextBlock>
    <srt:ScheduleOfCondensedFinancialStatementsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -7.1pt; margin: 0pt 0 0pt 7.1pt; font-size: 11pt"&gt;&lt;b&gt;Classification of the derivatives in the balance sheet and statement of income&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -7.1pt; margin: 0pt 0 0pt 7.1pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 52%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Instruments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="text-align: center"&gt;&lt;b&gt;Finance&#13;    income (expenses), net (note 24)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Non&#13;    current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;i&gt;Dollar to euro swap&lt;/i&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,364&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,364&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;783&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;i&gt;Swap CDI x dollar&lt;/i&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,203&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,203&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,203&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,364&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,203&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;5,567&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,986&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</srt:ScheduleOfCondensedFinancialStatementsTableTextBlock>
    <sid:SummaryOfHedgingInstrumentsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;table below shows a summary of the hedging relationships as of December 31, 2019:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 0px; margin-left: 3.5pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 22%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 8%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Designation&#13;    Date&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Hedging&#13;    Instrument&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Hedged&#13;    item&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Type&#13;    of hedged risk&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Hedged&#13;    period&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Exchange&#13;    rate on designation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Designated&#13;    amounts (US$&amp;#8217;000)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Amortizated&#13;    part (USD'000)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Effect&#13;    on Result&lt;br /&gt;(*) (R$'000)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Impact&#13;    on&lt;br /&gt;Shareholders'&lt;br /&gt;equity (R$'000)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;3/11/2014&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;October 2016&#13;    -&lt;br /&gt;September 2019&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2.4442&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160; 500,000&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(500,000)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(384,346)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;1/12/2014&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;October 2015 -&lt;br /&gt;February&#13;    2019&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2.5601&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160; 175,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(175,000)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(23,184)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;12/18/2014&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;May 2020&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2.6805&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;30,000&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(40,506)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;12/18/2014&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;May 2020&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2.6780&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;35,000&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(47,345)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;12/18/2014&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;May 2020&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2.6760&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;35,000&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(47,409)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;07/21/2015&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;July 2019 -&#13;    March&lt;br /&gt;2021&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.1813&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;60,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(15,000)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(11,254)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(38,223)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;07/23/2015&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;July 2019 -&#13;    March&lt;br /&gt;2021&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.2850&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160; 100,000&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(25,000)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(14,676)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(55,928)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;07/23/2015&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;October 2018&#13;    -&lt;br /&gt;October 2022&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.2850&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;30,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(12,000)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(4,315)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(13,423)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;07/24/2015&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;October 2018&#13;    -&lt;br /&gt;October 2022&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.3254&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160; 100,000&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(40,000)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(13,574)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(42,318)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;07/27/2015&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;October 2018&#13;    -&lt;br /&gt;October 2022&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.3557&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;25,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(10,000)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(3,242)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(10,125)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;07/27/2015&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;October 2018&#13;    -&lt;br /&gt;October 2022&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.3557&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;70,000&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(28,000)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(9,077)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(28,350)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;07/27/2015&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;October 2018&#13;    -&lt;br /&gt;October 2022&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.3557&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;30,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(12,000)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(3,890)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(12,150)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;07/28/2015&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;October 2018&#13;    -&lt;br /&gt;October 2022&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.3815&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;30,000&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(12,000)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(4,004)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(11,686)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;3/8/2015&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Export prepayments in US$ to third parties&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;Outubro de&#13;    2018 a Outubro de 2022&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.3940&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160; 355,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(84,091)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(12,990)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(172,488)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;4/2/2018&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Bonds&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;July 2018 -&#13;    February 2023&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.3104&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;1,170,045&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(644,000)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(305,801)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(378,915)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;7/31/2019&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Bonds and Export prepayments in US$&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Part&#13;    of the highly probable future monthly iron ore exports&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. US$ spot rate&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;January 2020&#13;    - April 2026&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.7649&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;1,342,759&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;(356,904)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"&gt;&lt;b&gt;4,087,804&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"&gt;&lt;b&gt;(1,557,091)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"&gt;&lt;b&gt;(790,353)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"&gt;&lt;b&gt;&amp;#160;&#13;    (1,255,770)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_54"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;In 2019, was recognized in other operational, the amount of (R$790,353). On December 31,2018 was (R$370,191).&lt;/p&gt;</sid:SummaryOfHedgingInstrumentsTableTextBlock>
    <sid:SummaryOfChangesInHedgeAccountingTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;movements in the hedge accounting amounts recognized in shareholders&amp;#8217; equity as of December 31, 2019 are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Movement&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Realization&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Cash flow hedge&#13;    accounting&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,441,295&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    604,828&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (790,353)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,255,770&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Fair value of cash flow hedge, net of taxes&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,441,295&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    604,828 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (790,353)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,255,770&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfChangesInHedgeAccountingTableTextBlock>
    <sid:SummaryOfNonDerivativeFinancialLiabilitiesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Non-derivative financial liabilities have been designated represented by loan agreements with financial&#13;institutions in the amount of &amp;#8364; 120 million. The carrying amounts on December 31, 2019 are:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;b&gt;Designation&#13;    Date&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 12%; text-align: center"&gt;&lt;b&gt;Hedging&#13;    Instrument&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 12%; text-align: center"&gt;&lt;b&gt;Hedged&#13;    item&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"&gt;&lt;b&gt;Type&#13;    of hedged risk&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"&gt;&lt;b&gt;Exchange&#13;    rate on designation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"&gt;&lt;b&gt;Designated&#13;    amounts (EUR'000)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"&gt;&lt;b&gt;Amortized&#13;    part (USD&amp;#8217;000)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 12%; text-align: center"&gt;&lt;b&gt;Impact&#13;    on shareholders' equity&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;09/30/2015&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Non-derivative financial liabilities in EUR&#13;    &amp;#8211; Debt contract&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;Investments in subsidiaries which EUR is the&#13;    functional currency&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Foreign exchange&#13;    - R$ vs. EUR spot rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4.0825&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;120,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(96,000)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,469&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;120,000&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(96,000)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,469&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfNonDerivativeFinancialLiabilitiesTableTextBlock>
    <sid:SummaryOfChangesInNetInvestmentHedgeTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;changes in the amounts related to net investment hedge recognized in shareholders&amp;#8217; equity as of December 31, 2019 are presented&#13;below:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;&amp;#160;&#13;    Movement&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Net Investment&#13;    hedge accounting&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,941&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,472)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,469&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Fair value of net investment hedge in foreign&#13;    operations&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;3,941&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(2,472)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,469&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfChangesInNetInvestmentHedgeTableTextBlock>
    <sid:SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;currencies used in the sensitivity analysis and its scenarios are shown below:&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 20%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 19%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 19%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 19%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 19%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&lt;b&gt;Currency&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Exchange&#13;    rate&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: center"&gt;&lt;b&gt;Probable&#13;    scenario&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Scenario&#13;    1&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Scenario&#13;    2&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;USD&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4.0307&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4.4946&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    5.0384&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    6.0461&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;EUR&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4.5305&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    5.0038&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    5.6631&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    6.7958&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;USD x EUR&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1.1234&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1.1122&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1.4043&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1.6851&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Interest&#13;    rate&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Scenario&#13;    1&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Scenario&#13;    2&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;CDI&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;4.40%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;5.50%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;6.60%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;TJLP&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;5.57%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;6.96%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;8.36%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Libor&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;1.91%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2.39%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;2.87%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock>
    <sid:SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;effects on income statement, considering scenarios 1 and 2 are shown below:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 40%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Instruments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Notional&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Risk&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: center"&gt;&lt;b&gt;Probable&#13;    scenario (*)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Scenario&#13;    1&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Scenario&#13;    2&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Hedge accounting&#13;    of exports&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&#13;    2,530,713&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;Dollar&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&#13;                                         1,173,998&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,550,136&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,100,272&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Swap CDI x Dollar&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    67,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;Dollar&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;                                         31,081&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;67,514&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;135,028&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Currency position&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;(not including&#13;    exchange derivatives above)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&#13;    (3,713,598)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;Dollar&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;                                         (1,722,738)&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(3,742,100)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(7,484,200)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Consolidated&#13;    exchange position&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;(1,115,885)&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Dollar&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;                                         (517,659)&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;                                         (1,124,450)&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(2,248,900)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;(including exchange&#13;    derivatives above)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Net Investment&#13;    hedge accounting&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;24,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;Euro&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,359&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;27,183&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;54,366&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;Currency position&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(17,915)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;Euro&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,637)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(20,291)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(40,582)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Consolidated&#13;    exchange position&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;6,085&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Euro&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;557&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;6,892&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;13,784&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;(including exchange&#13;    derivatives above)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Dollar-to-euro&#13;    swap&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12,875&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;D&amp;#243;lar&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,463)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,021&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;15,944&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;The probable scenarios were calculated considering the following variations for the risks: Real x Dollar &amp;#8211; depreciation&#13;of Real by 11.51% / Real x Euro &amp;#8211; depreciation of Real by 10.45%. Euro x Dollar &amp;#8211; appreciation of Euro by 1.0%. Source:&#13;quotations from Central Bank of Brazil and Central Bank of Europe on 02/03/2020.&lt;/p&gt;</sid:SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock>
    <sid:SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company considered the scenarios 1, and 2 as 25% and 50% of evolution for volatility of the interest as of December 31, 2019.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 34%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; text-align: center"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Impact&#13;    on profit or loss&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: middle"&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Changes&#13;    in interest rates&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;%&#13;    p.a&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Probable&#13;    scenario (*)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Scenario&#13;    1&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; text-align: center"&gt;&lt;b&gt;Scenario&#13;    2&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;TJLP&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5.57&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(870,637)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,481)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(12,124)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(24,248)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Libor&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1.91&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(4,275,363)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(57,620)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(20,438)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(40,876)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CDI&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4.40&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;462,831&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(10,148,220)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(28,594)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(106,539)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(213,078)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;The sensitivity analysis is based on the assumption of maintaining as probable scenario the market rates at December 31, 2019&#13;recorded in the Company&amp;#180;s assets and liabilities.&lt;/p&gt;</sid:SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock>
    <sid:SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;following table shows the contractual maturities of financial liabilities and lease liabilities, including accrued interest.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 41%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&lt;b&gt;At&#13;    December 31, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Less&#13;    than one year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;From&#13;    one to two years&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;From&#13;    two to five years&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Over&#13;    five years&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Borrowings, financing&#13;    and debentures (note 11)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,152,234&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,888,149&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,087,030&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,963,290&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;28,090,703&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Lease (Note 13a)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;35,040&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,873&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,872&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;349,605&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;474,390&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Trade payables&#13;    (note 12I)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,012,654&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,012,654&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Trade payables&#13;    &amp;#8211; Drawee risk (note 12I)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,121,312&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,121,312&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Dividends and&#13;    interest on equity (note 13)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,252&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,252&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock>
    <sid:ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;estimated fair values for certain consolidated long-term borrowings and financing were calculated at prevailing market rates,&#13;taking into consideration the nature, terms and risks similar to those of the recorded contracts, as below:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Carrying&#13;    amount&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Fair&#13;    value&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Carrying&#13;    amount&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Fair&#13;    value&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Perpetual bonds&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4,036,186&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,706,553&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,880,074&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,850,615&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Fixed Rate Notes&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    8,090,297&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    8,345,471&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    6,745,132&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    7,595,765&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock>
    <sid:ScheduleOfCapitalManagementTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The table below shows the evolution of the capital structure of the Company with financing by equity and third-party capital.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 68%"&gt;&lt;b&gt;Thousands&#13;    of reais&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; width: 15%"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; width: 15%"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Shareholder's&#13;    equity (equity)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,361,932&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,013,440&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Borrowings and&#13;    Financing (Third-party capital)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;27,967,036&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;28,827,074&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Gross Debit/Shareholder's&#13;    equity&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2.46&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2.88&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:ScheduleOfCapitalManagementTableTextBlock>
    <sid:ScheduleOfLeaseLiabilitiesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;lease liabilities are presented in financial statement as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right; width: 15%"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right; width: 15%"&gt;&lt;b&gt;First&#13;    adoption&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Leases&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,501,960&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,533,556&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Present value adjustment - Leases&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,027,570)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(892,567)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;474,390&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;640,989&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Classified:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Current&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;35,040&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;39,243&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Non-current&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;439,350&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;601,746&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;474,390&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;640,989&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:ScheduleOfLeaseLiabilitiesTableTextBlock>
    <sid:ScheduleOfAverageRatesUsedMeasureLeaseTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;average rates used to measure the lease and rights to use:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 5%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 26%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Contract&#13;                                         term&amp;#160;&lt;/b&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(in&#13;        years) &lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Incremental&#13;    - IBR (a.a)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Implicit&#13;    (a.a)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;BRL&amp;#160;&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;EURO&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;BRL&amp;#160;&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;1&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7.78%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;0.52%&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;2&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;8.16%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;3&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;8.53%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;4&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;8.90%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;1.11%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;5&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;9.27%&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;6&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;1.24%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;9&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6.75%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;16&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;12.25%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;29&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8.30%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;32&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;15.22%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;</sid:ScheduleOfAverageRatesUsedMeasureLeaseTableTextBlock>
    <sid:ScheduleOfChangesInLeaseLiabilitiesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Changes&#13;in lease liabilities for the period ended December 31, 2019 are shown in the table below.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 85%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Opening balance&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    640,989 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;New leases (note 9)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    106,584&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Present Value Adjustments - New leases (note&#13;    9)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (54,080)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Contract review&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (175,609)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Write off&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (1,374)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Payments&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (94,727)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Interest appropriated&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    52,607&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&lt;b&gt;&amp;#160;Net&#13;    balance &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;474,390&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:ScheduleOfChangesInLeaseLiabilitiesTableTextBlock>
    <sid:ScheduleOfMinimumFuturePaymentsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of December 31,2019 are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;Less&#13;    than one year &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;Between&#13;    one and five years &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;Over&#13;    five years &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&amp;#160;Total&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;Leases&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;86,062&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;319,162&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,096,736&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,501,960&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;Present&#13;    value adjustment - Leases&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(51,022)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(229,417)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(747,131)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,027,570)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;35,040&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;89,745&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;349,605&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;474,390&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:ScheduleOfMinimumFuturePaymentsTableTextBlock>
    <sid:ScheduleOfPisAndCofinsRecoverableTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;We show below the potential right of PIS and COFINS embedded in the lease liability.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 85%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&#13;    12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Leases&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,489,789&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Present value adjustment - Leases&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,026,919)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Potencial PIS and COFINS credit&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;137,805&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Present value adjustment &amp;#8211; Potential PIS&#13;    and COFINS credit&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(96,461)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</sid:ScheduleOfPisAndCofinsRecoverableTableTextBlock>
    <sid:ScheduleOfExpensesRelatedToPaymentsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Expenses&#13;related to payments not included in the measurement of a lease liability during the actual exercise are:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 85%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;Contract less than 12 months&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,819&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;Lower Assets value&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,853&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;Variable lease payments&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;177,460&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;192,132&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:ScheduleOfExpensesRelatedToPaymentsTableTextBlock>
    <sid:SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;income tax and social contribution recognized in profit or loss for the year are as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 66%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Income tax and social contribution income&#13;    (expense)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Current&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,564,622)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(827,229)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(358,981)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Deferred&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,398,400&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;576,895&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(50,128)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;833,778&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(250,334)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(409,109)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock>
    <sid:SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;reconciliation of consolidated income tax and social contribution expenses and income and the result from applying the effective&#13;rate to profit before income tax and social contribution are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Profit/(Loss) before income tax and social&#13;    contribution&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;1,410,733&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    5,450,917 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    520,338 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Tax rate&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;34%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;34%&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;34%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Income tax and social contribution at combined&#13;    statutory rate&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(479,649)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (1,853,312)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (176,915)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Adjustment to reflect the effective rate:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Equity in results of&#13;    affiliated companies&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46,737&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;50,134&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;42,431&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Profit with differentiated&#13;    rates or untaxed&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(236,404)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(46,006)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;37,605&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Transfer pricing adjustment&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(18,494)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(74,836)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(34,746)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Tax loss carryforwards&#13;    without recognizing deferred taxes&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(21,095)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(27,683)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(368,612)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Indebtdness limit&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(20,393)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(38,486)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(39,378)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Unrecorded deferred&#13;    taxes on temporary differences&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,835)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(11,964)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;541,655&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;(Losses)/Reversal for&#13;    deferred income and social contribution tax credits&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,530,185&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,807,909&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(403,080)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Income taxes and social&#13;    contribution on foreign profit&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(14,424)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(30,219)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(29,964)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Tax incentives&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;39,042&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;36,710&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;14,358&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Deferred taxes on exchange&#13;    variation in equity&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(43,667)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Interest on equity&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22,107&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Other permanent deductions&#13;    (additions)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(10,999)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(18,914)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,537&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Income tax and social&#13;    contribution in profit for the period&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;833,778&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;(250,334)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;(409,109)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Effective tax rate&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;-59%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;5%&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;79%&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock>
    <sid:SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Deferred&#13;income tax and social contribution are calculated on income tax and social contribution losses and the corresponding temporary&#13;differences between the tax bases of assets and liabilities and their carrying amounts in the financial statements:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 0px; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 32%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 8%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 6%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 6%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 6%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 6%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="3" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Movement&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td rowspan="3" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-top: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Movement&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="3" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Shareholders'&lt;br /&gt;Equity&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;P&amp;#38;L&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Others&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Shareholders'&lt;br /&gt;Equity&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;P&amp;#38;L&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Others&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8.05pt"&gt;&lt;b&gt;Deferred&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Income tax losses&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,137,234&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(177,378)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (616)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 959,240&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 651,561&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,610,801&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Social contribution&#13;    tax losses&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 406,884&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(39,303)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (223)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 367,358&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 242,688&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 610,046&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Temporary differences&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(2,654,558)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 21,208 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 793,576&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;839 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(1,838,935)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; (2,357)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 1,504,151&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;59 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(337,082)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Provision for tax.&#13;    social security, labor, civil and environmental risks&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 356,750&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(25,554)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 3,184&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 334,380&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (70,367)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 264,013&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Asset impairment&#13;    losses&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 181,463&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;53&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 181,516&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 915&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 182,431&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- (Gains)/losses on&#13;    financial instruments&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 416,747&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 530,292&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(587,263)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 359,776&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 54,719&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 414,495&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Actuarial liability&#13;    (pension and healthcare plan)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 273,058&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (48)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,022&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 276,032&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;38,569&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 314,601&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Accrued supplies&#13;    and services&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 67,716&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;27,928&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 95,644&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 36,767&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 132,411&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Goodwill on merger&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 608&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(608)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Unrealized ex change&#13;    differences (1)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,511,152&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(500,620)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,010,532&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 170,969&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,181,501&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- (Gain) on loss of&#13;    control over Transnordestina&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (92,180)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (92,180)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(92,180)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Cash flow hedge&#13;    accounting&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 134,479&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 355,563&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 490,042&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(63,080)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 426,961&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Aquisition Fair&#13;    Value SWT/CBL&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (193,311)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (16,683)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;37,880&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (172,114)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(52,071)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 39,672&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(184,513)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Deferred taxes non&#13;    computed&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (212,236)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(38,359)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (2,345)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (252,940)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (39,021)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(291,961)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- (Losses) estimated/&#13;    reversals to deferred taxes credits&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(4,130,928)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (885,069)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,929,424&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(3,086,573)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25,159&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,435,415&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,625,998)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Business Combination&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,040,536)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,724&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,030,812)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 7,471&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,023,341)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Consolidation CBSI&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (12)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;62&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;50&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Other&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&#13;    72,660&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&#13;    37,153&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(62,051)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&#13;    47,762&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;49,066&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&#13;    (132,377)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(3)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(35,552)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1,110,440)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    21,208 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    576,895 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;-&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    (512,337)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    (2,357)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    2,398,400 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;59&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,883,765&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Total Deferred Assets&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 63,119&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 89,394&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,473,304&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Total Deferred Liabilities&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,173,559)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (601,731)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(589,539)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&lt;b&gt;Total Deferred&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1,110,440)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    (512,337)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,883,765&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(1)&#13;The Company taxes exchange differences on a cash basis to calculate income tax and social contribution on net income.&lt;/p&gt;</sid:SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock>
    <sid:ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;estimated recovery of deferred tax assets of IRPJ and CSLL are presented by net when referring to a single jurisdiction as shown&#13;in the table below:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 84%"&gt;&lt;b&gt;In millions of reais&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;2020&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;230&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;2021&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;713&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;2022&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;938&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;2023&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;985&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;2024&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;431&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160;Deferred Asset &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;3,297&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;Deferred liabilities&amp;#160; - Parent Company&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(823)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160;Net Deferred Asset &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,474&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;Deferred liabilities - Subsidiaries&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(590)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160;Net Deferred Asset &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;1,884&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock>
    <sid:DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;income statement and social contribution recognized directly in the shareholder&amp;#8217;s equity are demonstrated below:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Income tax and social contribution&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;Actuarial gains on&#13;    defined benefit pension plan&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;215,306&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;176,700&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;Estimated losses for&#13;    deferred income and social contribution tax credits - actuarial gains&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(217,969)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(180,048)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;Exchange differences&#13;    on translating foreign operations&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(325,350)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(325,350)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;Cash flow hedge accounting&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;426,961&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;490,041&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 7pt"&gt;Estimated losses for&#13;    deferred income and social contribution tax credits - cash flow hedge&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(426,961)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(490,041)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(328,013)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(328,698)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory>
    <sid:SummaryOfDeferredTaxAssetsOnTaxLossesAndTemporaryDifferencesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;deferred tax assets on tax losses and temporary differences refers mainly to the following:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; width: 30%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 33%; text-align: center"&gt;&lt;b&gt;Nature&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 37%; text-align: center"&gt;&lt;b&gt;Description&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;Tax&#13;    losses&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;The&#13;    Company incur tax losses at the parent company level, because of financial expenses over its leverage, since it holds substantially&#13;    all loans and financings of CSN group. In 2018&amp;#160; the parent company presented taxable income.&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="3" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"&gt;Temporary&#13;    differences&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: justify"&gt;Foreign&#13;    exchange differences&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: justify"&gt;The&#13;    Company usually opts for the taxation of exchange differences on a cash basis. As a result, taxes are due and expenses are&#13;    deductible when the underlying asset or liabilities is settled.&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;Losses&#13;    on Usiminas shares&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;Changes&#13;    in investments in Usiminas&amp;#8217; shares are recognized on an accrual basis, but the event that generates taxation or deductibility&#13;    will only occur at the time of divestment.&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;Other&#13;    provisions&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"&gt;Other&#13;    provisions are recognized on an accrual basis, but their taxation occurs only at the time of their realization. This includes&#13;    provisions for contingencies, impairment losses, environmental liabilities, etc.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfDeferredTaxAssetsOnTaxLossesAndTemporaryDifferencesTableTextBlock>
    <sid:SummaryOfTaxesInInstallmentsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;position of the Refis debts and other tax installment payment plans, recorded in taxes in installments in current and non-current&#13;liabilities, as mentioned in note 13, is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-top: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: rgb(0,0,0) 1px solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: rgb(0,0,0) 1px solid"&gt;&amp;#160;&#13;    &lt;b&gt;Non-current&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Federal REFIS Law 11.941/09 &lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12,172&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12,100&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;17,436&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;18,895&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Federal REFIS Law 12.865/13 &lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,481&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,240&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;48,306&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;52,661&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other taxes in installments &lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;845&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,839&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,985&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,378&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;19,498&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;20,179&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;67,727&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;73,934&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</sid:SummaryOfTaxesInInstallmentsTableTextBlock>
    <sid:SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Details of the accrued amounts and related judicial deposits&#13;are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Accrued&#13;    liabilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Judicial&#13;    deposits&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 10.9pt; width: 11%; text-align: right; text-indent: -10.9pt"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;Tax&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;128,411&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;118,490&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;31,060&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46,321&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;Social security&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,039&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;70,084&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;50,898&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;Labor&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;305,309&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;362,228&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;227,213&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;214,625&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;Civil&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;138,990&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;210,264&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;53,771&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22,024&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;Environmental&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;43,498&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;31,390&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,731&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,900&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;Deposit of a guarantee&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;12,596&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;12,182&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;623,247&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;792,456&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;328,371&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;347,950&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Classification&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 52%; text-indent: 9pt"&gt;Current&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-indent: 9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;96,479&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;106,503&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;Non-current&lt;/td&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;526,768&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;685,953&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;328,371&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;347,950&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-indent: 9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;623,247&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;792,456&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;328,371&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;347,950&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock>
    <sid:SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;changes in the provision for tax, social security, labor, civil and environmental risks in the year ended December 31, 2019 were&#13;as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 40%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Current&#13;    + Non-current&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Nature&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Additions&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Accrued&#13;    charges&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Net&#13;    utilization of reversal&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Tax&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;118,490&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25,019&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,188&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(19,286)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;128,411&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Social security&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;70,084&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,386&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;91&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(67,522)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,039&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Labor&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;362,228&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;36,133&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;59,502&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(152,554)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;305,309&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Civil&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;210,264&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;65,817&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12,465&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(149,556)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;138,990&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Environmental&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;31,390&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,629&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,091&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,612)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;43,498&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;792,456&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;140,984&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;80,337&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(390,530)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;623,247&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock>
    <sid:SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;table below shows a summary of the carrying amounts of the main legal matters with possible risk of loss and the amounts on December&#13;31, 2019 and 2018.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 68%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 2.45pt; width: 15%; text-align: right; text-indent: -2.45pt"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Assessment Notice and imposition of fine (AIIM)&#13;    - Income tax and social contribution - Capital gain on sale of Namisa's shares&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12,412,964&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,812,071&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Assessment Notice and Imposition of fine (AIIM)&#13;    - Income tax and Social contribution - Disallowance of deductions of goodwill generated in the reverse incorporation of Big&#13;    Jump by Namisa.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,867,663&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,722,888&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Assessment Notice and Imposition of fine (AIIM)&#13;    - Income tax and Social contribution - Disallowance of interest on prepayment arising from supply contracts of iron ore and&#13;    port services&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,249,708&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,165,088&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Assessment Notice and imposition of fine (AIIM)&#13;    - Income tax and social contribution due to profits from foreign subsidiaries for years 2008, 2010, 2011 and 2014&lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,946,288&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,891,149&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Tax foreclosures - ICMS - Electricity credits&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,022,371&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;974,479&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Offset of taxes that were not approved by the&#13;    Federal Revenue Service - IRPJ/CSLL, PIS/COFINS and IPI&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,100,564&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,481,382&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Disallowance of the ICMS credits - Transfer&#13;    of iron ore&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;567,534&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;529,607&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;ICMS - Refers to the transfer of imported raw&#13;    material at an amount lower than the price disclosed in the import documentation&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;310,349&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;294,527&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Disallowance of the tax loss and negative basis&#13;    of social contribution arising from the adjustments in the SAPLI&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;538,268&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;516,583&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Assessment Notice- IRRF- Capital Gain of CFM&#13;    vendors located abroad&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;254,850&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;243,007&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CFEM &amp;#8211; difference of understanding between&#13;    CSN and DNPM on the calculation basis &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,020,266&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;311,582&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Assessment Notice- ICMS- questions about sales&#13;    for incentive area&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,015,812&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;976,438&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other tax lawsuits (federal, state, and municipal)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,478,014&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,625,167&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Social security lawsuits&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;325,492&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;287,823&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Enforcement action applied by Brazilian antitrust&#13;    authorities (CADE)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;93,212&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;101,683&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other civil lawsuits&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,721,753&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;922,171&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Labor and social security lawsuits&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,565,237&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,537,078&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Tax foreclosures &amp;#8211; Fine &amp;#8211; Volta&#13;    Redonda IV &lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;84,599&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;75,530&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other environmental lawsuits&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;215,691&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;144,235&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;35,790,635&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;31,612,488&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(1) On October 15, 2019, CSN received&#13;a new tax assessment requesting the payment of IRPJ / CSLL referring to profits earned by a foreign contractor, in the total amount&#13;of R$1 Billion;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(2) On December 23, 2019, CSN Minera&amp;#231;&amp;#227;o&#13;received 03 (three) new Notifications of Launches demanding payment of differences in the payment of CFEM, in the total amount&#13;of R$689 million;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(3)&#13;On April 8, 2013, INEA imposed on CSN a fine of R$ 35 million in respect of the aspects involving the Volta Grande IV condominium,&#13;determining that the actions already considered and discussed in the civil suit filed in July 2012. In connection with the application&#13;of this fine, an annulment action was distributed, in January 2014, to the 10th Civil Court of the State of Rio de Janeiro, seeking&#13;the annulment of the fine and its effects. In parallel, INEA filed a tax enforcement action in order to enforce the amount of&#13;the fine imposed. The aforementioned Tax Enforcement action was distributed in May 2014 to the 4th Volta Redonda Active Debt Registry&#13;in the State of Rio de Janeiro. Currently, said enforcement action is suspended until the judgment of the annulment action, in&#13;order to avoid conflicting decisions.&lt;/p&gt;</sid:SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock>
    <sid:SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;carrying amount of the provision for environmental liabilities and asset retirement obligation (ARO) are as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Environmental liabilities&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;192,270 &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;198,386&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Asset retirement obligations&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;331,731 &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;83,380&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;524,001&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;281,766&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</sid:SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock>
    <sid:SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyStatementOfIncomeTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;By company - Statement of income&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 40%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="3" style="border-bottom: black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="9" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Sales&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Purchases&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Financial&#13;    income (expenses), net&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Exchange&#13;    rate variations, net&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Joint-venture and Joint-operation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;It&amp;#225; Energ&amp;#233;tica S.A.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(57,285)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(57,285)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;MRS Log&amp;#237;stica S.A.&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,068,563)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(14,939)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,083,502)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CBSI - Companhia Brasileira de Servi&amp;#231;os&#13;    e Infraestrutura&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(231,141)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(231,141)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Transnordestina Log&amp;#237;stica S.A &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(7,294)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;58,250&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;50,956&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,364,283)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;58,250&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(14,939)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,320,972)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Other related parties&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Banco Fibra &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;20,499&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,586&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;24,085&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Usiminas&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(479,868)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(136,004)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(630,538)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Panatl&amp;#226;ntica &lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,043,382&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(100,482)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;942,900&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Vicunha A&amp;#231;os S.A&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;202&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(321)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(119)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Outras related parties&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,620&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(14,004)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(10,384)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,047,204&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(594,675)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;20,499&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(132,418)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;340,610&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Associates&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Arvedi Metalfer do Brasil S.A.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;75,630&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;479&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;76,109&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,122,834&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1,958,958)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;79,228&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(147,357)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(904,253)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 41%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="3" style="border-bottom: black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="9" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;P&amp;#38;L&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Sales&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Purchases&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Financial&#13;    income (expenses), net&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Exchange&#13;    rate variations, net&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Joint-venture and Joint-operation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;MRS Log&amp;#237;stica S.A.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,111,695)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(16,092)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,127,787)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CBSI - Companhia Brasileira de Servi&amp;#231;os&#13;    e Infraestrutura&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(180,332)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(180,285)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Transnordestina Log&amp;#237;stica S.A &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;367&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(15,667)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;50,003&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;34,703&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;414&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,307,694)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;33,911&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,273,369)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Other related parties&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Banco Fibra &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;14,651&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,611&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;28,262&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Usiminas&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(382)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(382)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Panatl&amp;#226;ntica &lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,174,984&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(94,515)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,080,469&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Ibis Participa&amp;#231;&amp;#245;es e Servi&amp;#231;os&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(4,501)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(4,501)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other related parties&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,745&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(11,190)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(8,445)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,177,729&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(110,588)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;14,651&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;13,611&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,095,403&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Associates&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Arvedi Metalfer do Brasil S.A.&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;100,608&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;234&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;100,842&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&lt;b&gt;TOTAL&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,278,751&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1,418,282)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;48,796&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;13,611&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(77,124)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 52%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Sales&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Purchases&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Financial income(expenses),&#13;    net&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Joint ventures and Joint Operation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;It&amp;#225; Energ&amp;#233;tica S.A&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(32,275)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(32,275)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;MRS Log&amp;#237;stica S.A.&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(934,279)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(934,279)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CBSI - Companhia Brasileira de Servi&amp;#231;os&#13;    e Infraestrutura&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;55&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(150,758)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(150,703)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Transnordestina Log&amp;#237;stica S.A &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,549&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(7,916)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;53,261&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47,894&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,604&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,125,228)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;53,261&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,069,363)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Other related parties&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Funda&amp;#231;&amp;#227;o CSN&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,118)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,105)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Banco Fibra &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,290&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,290&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Usiminas&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(427)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(427)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Panatl&amp;#226;ntica &lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;872,047&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(43,949)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;828,098&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Ibis Participa&amp;#231;&amp;#245;es e Servi&amp;#231;os&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(5,915)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(5,915)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Partfib Projetos Imobili&amp;#225;rios&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,821&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,821&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Vicunha Im&amp;#243;veis Ltda.&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(232)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(232)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Vicunha Servi&amp;#231;os Ltda.&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(61)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(61)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;874,881&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(51,702)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;6,290&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;829,469&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Associates&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Arvedi Metalfer do Brasil S,A,&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,660&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,998&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,658&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;880,145&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1,176,930)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;61,549&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(235,236)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_73"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Transnordestina Log&amp;#237;stica S.A: Assets: Refers mainly to loan agreements in R$: average rate interest from 125% to 130% of&#13;the CDI. As of December 31, 2019, the loans amounted to R$844,426 (R$706,605 as of December 31, 2018).&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(2)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Banco Fibra S.A: &lt;u&gt;Assets:&lt;/u&gt; Refers mainly to Eurobond from Fibra Bank with maturity in February 2028.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"&gt;(3)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Panatl&amp;#226;ntica: Receivables from the sale of steel products.&lt;/p&gt;</sid:SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyStatementOfIncomeTableTextBlock>
    <sid:SummaryOfKeyManagementPersonnelCompensationTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The following is information on the compensation of such&#13;personnel and the related balances as of December 31, 2019.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 52%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; width: 15%"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; width: 15%"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right; width: 15%"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;P&amp;#38;L&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Short-term benefits&#13;    for employees and officers&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;37,452&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;32,848&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;39,721&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Post-employment&#13;    benefits&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;109&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;105&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;110&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;37,561&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;32,953&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;39,831&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfKeyManagementPersonnelCompensationTableTextBlock>
    <sid:ScheduleOfGuaranteesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;Company is liable for guarantees of its subsidiaries and joint ventures as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 3.5pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Currency&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Maturities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Borrowings&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Tax&#13;    foreclosure&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Others&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 21%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 6%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 12%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Transnordestina Log&amp;#237;sitca&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;R$&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;Up&#13;    to 09/19/2056 and indefinite&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,428,194&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,108,917&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 37,406&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 35,336&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,702&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,231&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,474,302&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,152,484&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;FTL - Ferrovia Transnordestina&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;R$&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;Up&#13;    to 04/01/2021&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 43,118&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 62,407&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 43,118&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;62,407&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Cia Metalurgica Prada&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;R$&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Indefinite&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;457&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;333&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 235&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 11,942&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 692&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;12,275&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CSN Energia&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;R$&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;Up&#13;    to 11/26/2023 and indefinite&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 3,141&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,829&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,920&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,920&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,061&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,749&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CSN Minera&amp;#231;&amp;#227;o&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;R$&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;Up&#13;    to 12/21/2024&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,184,048&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,407,363&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,184,048&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,407,363&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Estanho de Rond&amp;#244;nia&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;R$&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;7/15/2022&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,902&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 3,153&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,902&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,153&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Min&amp;#233;rios Nacional S.A.&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;R$&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Up to 09/10/2021&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,544&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 7,305&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,544&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,305&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total in R$&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;3,661,806&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    3,589,145 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    41,004 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    38,498 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;10,857&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    22,093 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;3,713,667&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;3,649,736&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CSN Islands XI&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;US$&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;9/21/2019&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 547,094&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 547,094&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CSN Islands XII&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;US$&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Perpetual&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,000,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,000,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,000,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,000,000&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CSN Resources&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;US$&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Up to 04/17/2026&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,958,603&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,402,906&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,958,603&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,402,906&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total in US$&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;2,958,603&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    2,950,000 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;2,958,603&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;2,950,000&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CSN Steel S.L.&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;EUR&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;1/31/2020&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 24,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 48,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 24,000&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;48,000&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Lusosider A&amp;#231;os Planos&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;EUR&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Indefinite&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 75,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;75,000&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total in EUR&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    24,000 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    123,000 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    24,000 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    123,000 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total in R$&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    12,033,973 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    11,976,657 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    12,429,826 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;b&gt;11,976,657&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    15,695,779 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    15,565,802 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    41,004 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    38,498 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;10,857&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    22,093 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    16,143,493 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;15,626,393&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:ScheduleOfGuaranteesTableTextBlock>
    <sid:SummaryOfOwnershipStructureTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2019, the Company&amp;#8217;s ownership structure was as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 34%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Number&#13;    of common shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;%&#13;    of total shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;%&#13;    of voting capital&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Number&#13;    of common shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;%&#13;    of total shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;%&#13;    of voting capital&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Vicunha A&amp;#231;os S.A. (*)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;679,522,254&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;48.97%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;49.24%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;679,522,254&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;48.97%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;49.24%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Rio Iaco Participa&amp;#231;&amp;#245;es S.A. (*)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;58,193,503&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4.19%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4.22%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;58,193,503&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4.19%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4.22%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;NYSE (ADRs)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;262,206,103&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;18.90%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19.00%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;284,152,319&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;20.48%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;20.59%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other shareholders&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;380,192,687&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;27.40%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;27.55%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;358,246,471&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25.83%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25.95%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&lt;b&gt;Outstanding&#13;    shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;1,380,114,547&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;99.47%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;100.00%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;1,380,114,547&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;99.47%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;100.00%&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Treasury shares&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;7,409,500&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;0.53%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;7,409,500&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;0.53%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&lt;b&gt;Total&#13;    shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;1,387,524,047&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;100.00%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;1,387,524,047&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;100.00%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_77"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;Controlling group companies.&lt;/p&gt;</sid:SummaryOfOwnershipStructureTableTextBlock>
    <sid:SummaryOfShareBuybackProgramsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The Company recognized a profit on the sale of the shares in the amount&#13;of R$32,690 directly in equity.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&lt;b&gt;Program&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Board&amp;#8217;s&#13;    Authorization&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Authorized&#13;    quantity&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 16%; text-align: center"&gt;&lt;b&gt;Program&#13;    period&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Average&#13;    buyback price&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Minimum&#13;    and maximum buyback price&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&lt;b&gt;Number&#13;    bought back&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Share&#13;    cancelation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Sale&#13;    of shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Balance&#13;    in treasury&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: right"&gt;9&amp;#186; (*)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;03/31/2015&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;32,770,055&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;From 4/01/2015 to&#13;    6/30/2015&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;30,391,000&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;04/20/2018&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;30,391,000&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;From 4/20/2018 to&#13;    4/30/2018&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Not applicable&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Not applicable&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22,981,500&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,409,500&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;There was no share buyback in this program.&lt;/p&gt;</sid:SummaryOfShareBuybackProgramsTableTextBlock>
    <sid:SummaryOfPositionOfTreasurySharesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2019, the position of the treasury shares was as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Quantity&#13;    purchased (Units)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Amount&#13;    paid for the shares&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" colspan="5" style="text-align: center"&gt;&lt;b&gt;Share&#13;    price&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Market&#13;    value of shares in 12/31/2019 (*)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Minimum&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Maximum&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;&lt;i&gt;Average&lt;/i&gt;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 16%; text-align: center"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    7,409,500&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; text-align: center"&gt;R$ 58,264&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&amp;#160;R$&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4.48&lt;/td&gt;&#13;    &lt;td style="width: 2%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&amp;#160;R$&#13;    10.07&lt;/td&gt;&#13;    &lt;td style="width: 2%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; text-align: center"&gt;&amp;#160;R$&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    7.86&lt;/td&gt;&#13;    &lt;td style="width: 2%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 26%; text-align: center"&gt;R$ 104,548&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;The average quotation as of December 31, 2019 in the amount R$ 14.11 per share was used.&lt;/p&gt;</sid:SummaryOfPositionOfTreasurySharesTableTextBlock>
    <sid:SummaryOfBasicEarningsLossPerShareTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Basic&#13;earnings per share were calculated based on the profit/loss attributable to the owners of CSN divided by the weighted average&#13;number of common shares outstanding during the year, excluding the common shares purchased and held as treasury shares, as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 44%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 16%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 3%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 18%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="text-align: center"&gt;&lt;b&gt;Common&#13;    Shares&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;(Loss) profit for the year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;1,789,067&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    5,074,136 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    10,272 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Weighted average&#13;    number of shares&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;1,380,114,547&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,373,250,595&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,357,133,047&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Basic and&#13;    diluted EPS&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;1,29632&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;3.69498&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;0.00757&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfBasicEarningsLossPerShareTableTextBlock>
    <sid:SummaryOfDeliberateAndPaidDividendsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The dividends are calculated in accordance with the Company&amp;#8217;s Bylaws and in accordance with the Brazilian Corporate Law.&#13;The following is the calculation of dividends for 2019:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-decoration: underline; width: 80%"&gt;&lt;b&gt;&lt;u&gt;Allocation&#13;    of profits&lt;/u&gt;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 17%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Profit for the year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,789,067&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Dividends and  interest&#13;    on equity prescribed&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,209&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Allocation of profits&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,791,276 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Proposed destination:&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Legal reserve&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center"&gt;5%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (89,454)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Mandatory minimum dividends:&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;25%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (424,903)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Interim dividends approved&#13;    by RCA on 09/18/2019&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (412,659)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;- Proposed dividends&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (12,244)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Intended for statutory&#13;    reserve of working capital&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (1,276,919)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (1,791,276)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Weighted average number of shares&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,380,114,547&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Dividends per share&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    0.307875&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-decoration: underline"&gt;&lt;b&gt;&lt;u&gt;In&#13;    current liabilities&lt;/u&gt;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Dividends to be paid on December 31, 2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    900,541&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Interim dividends approved&#13;    on 09/18/2019&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    412,659&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Proposed dividends&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    12,244&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Dividends and  interest&#13;    on equity prescribed&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (2,209)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&amp;#160;Dividends paid&#13;    in the exercise&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (1,309,983)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Dividends to be paid on December 31, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    13,252&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfDeliberateAndPaidDividendsTableTextBlock>
    <sid:ScheduleOfDistributionsOfDividendsAndInterestTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_79"&gt;&lt;/a&gt;In&#13;2019, the distributions of dividends and interest on equity were approved as follows:&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 85%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;b&gt;&amp;#160;Consolidated&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Dividend&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,856,297&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Interest on equity&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;65,020&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,921,317&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:ScheduleOfDistributionsOfDividendsAndInterestTableTextBlock>
    <sid:ScheduleOfDividendsAndInterestOnEquityTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;In&#13;2019, dividends and interest on equity were paid as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;b&gt;&amp;#160;Dividend&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;b&gt;&amp;#160;Interest&#13;    on equity &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;b&gt;&amp;#160;TOTAL&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Controlling shareholders&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,309,983&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,309,983&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Non-controlling shareholders (*)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;545,306&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;65,020&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;610,326&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,855,289&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;65,020&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,920,309&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;Refers to dividends and interest on equity distributed to minority shareholders of CSN Minera&amp;#231;&amp;#227;o.&lt;/p&gt;</sid:ScheduleOfDividendsAndInterestOnEquityTableTextBlock>
    <sid:SummaryOfExpensesByNatureTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table border="0" cellspacing="0" cellpadding="0" style="width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: top; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Consolidated&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 53%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0, 0, 0) 1px solid; width: 15%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0, 0, 0) 1px solid; width: 15%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(220, 230, 241)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Raw&#13;    materials and inputs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(7,287,933)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(6,759,275)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(5,404,801)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Labor cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,807,280)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,743,460)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,400,579)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(220, 230, 241)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Supplies&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,981,547)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,782,576)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,451,437)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Maintenance&#13;    cost (services and materials)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,340,135)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,326,894)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,145,974)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(220, 230, 241)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Outsourcing&#13;    services&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,392,626)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,368,387)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,040,057)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; background-color: white; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Freights&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; background-color: white"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="background-color: white; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(334,509)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="background-color: white; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="background-color: white; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(109,756)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(106,026)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(219, 229, 241)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Distribution&#13;    Freights&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,787,979) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,692,785)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,278,356)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Depreciation,&#13;    Amortization and depletion &lt;sup&gt;(Note 10 and 11) (Note 26)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,421,704)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1.175.107)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,408,765) &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(219, 229, 241)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Others&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(763,421)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(905,128)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(591,094)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(20,117,134)&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(18,863,368)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(15,827,089)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(219, 229, 241)"&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Classified&#13;    as:&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cost of sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(17,263,264)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(16,105,657)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(13,596,141)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(219, 229, 241)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Selling&#13;    expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,342,805)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,263,688)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,815,107)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General&#13;    and administrative expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(511,065)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(494,023)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(415,841)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(219, 229, 241)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8.05pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(20,117,134)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(18,863,368)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(15,827,089)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;</sid:SummaryOfExpensesByNatureTableTextBlock>
    <sid:SummaryOfOtherOperatingIncomeExpensesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; margin-right: 0pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;tr&gt;&lt;td style="vertical-align: bottom"&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; width: 52%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: rgb(0,0,0) 1px solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Other operating income&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Indemnities&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;56,180&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46,256&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,106&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Rentals&#13;    and leases&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,462&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,430&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,841&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Dividends&#13;    received&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;32,747&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,188&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,248&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;PIS&#13;    and COFINS to compensate &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;123,677&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,102,365&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Contractual&#13;    fines&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,486&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,965&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,970&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Actuarial&#13;    pension plan&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47,151&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;20,983&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;36,952&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Updated&#13;    shares &amp;#8211; Fair Value through profit or loss (VJR)&amp;#160; (Note 12II)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,655,813&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Contractual&#13;    agreement &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;131,817&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Eletrobr&amp;#225;s's&#13;    compulsory loan &lt;sup&gt;(4)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;755,151&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Gain&#13;    on sale of LLC&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,164,294&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Other&#13;    revenues&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;98,250&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;27,749&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;18,018&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;503,770&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;4,036,043&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;824,286&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Other operating&#13;    expenses&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Taxes&#13;    and fees&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(95,873)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(26,197)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(136,348)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Write-off/(Provision)&#13;    of judicial deposits&lt;/td&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(19,685)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(113,549)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(134,002)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Expenses&#13;    with environmental liabilities, net&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(82,669)&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;(60,311)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(7,156)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="2" style="text-indent: 8pt"&gt;Contractual&#13;    fines&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(106,926)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(104,086)&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Depreciation&#13;    of equipment paralyzed and amortization of intangible assets (note 22)&lt;/td&gt;&#13;    &lt;td style="padding-left: 9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(97,627)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(97,914)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(44,570)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Write-&#13;    off of PP&amp;#38;E and intangible assets (note 9)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(114,603)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(27,260)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(28,127)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Estimated&#13;    (Loss)/reversal in inventories&lt;/td&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(136,827)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(149,704)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(15,775)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Idleness&#13;    in stocks and paralyzed equipment &lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(546,968)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;Studies&#13;    and project engineering expenses&lt;/td&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(26,171)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(33,738)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(32,956)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Research&#13;    and development expenses&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,741)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,688)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,944)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Advisory&#13;    expenses&lt;/td&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(508)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,419)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Healthcare&#13;    plan expenses&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(119,560)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(108,369)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (97,837)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Reversal/(Provision)&#13;    industrial reestructuring&lt;/td&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(17,490)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    5,807&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Cash&#13;    flow hedge realized (Note 12 b)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(790,353)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(370,191)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (92,140)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;Updated&#13;    shares &amp;#8211; Fair value through profit or loss (Note 12II)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(118,780)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;Other expenses&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(149,068)&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(218,701)&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(56,477)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 9pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(2,406,851)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,330,706)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(646,944)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8.05pt"&gt;&lt;b&gt;Other&#13;    operating income (expenses), net&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;(1,903,081)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;2,705,337&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;177,342&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Refers to non-inclusion of ICMS in the PIS and COFINS calculation basis.&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(2)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Referring to the contractual agreement signed for the supply of new equipment;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(3)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Idleness in stocks: Due to the reforms in blast furnace 3, there was unused capacity in which the volume of production was below&#13;normal.&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"&gt;(4)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;This is a net amount, certain and due, arising from the final judicial decision favorable to the Company, which is irreversible&#13;and irrevocable, in order to apply the STJ's consolidated position on the subject, which culminated in sentencing the Eletrobr&amp;#225;s&#13;to the payment of the correct interest and monetary correction of the Compulsory Loan. The final judicial decision, as well as&#13;the certainty about the amounts involved in the settlement of the judgment (judicial procedure to request the satisfaction of&#13;the right), allowed the conclusion that the right to receive this value is certain. Thus, in line with our legal and accounting&#13;advisors, we recognize the credits in noncurrent assets against the result of Other Operating Revenues. The monetary adjustment&#13;2018 is presented in the note 25 - Financial Income (Expenses).&lt;/p&gt;</sid:SummaryOfOtherOperatingIncomeExpensesTableTextBlock>
    <sid:SummaryOfFinancialIncomeExpensesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 52%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Financial income&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Related parties (note 18 b)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;79,228 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;64,888&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;61,549&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Income from financial investments&amp;#160; &lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;93,471 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;111,235&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;162,292&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Gain from derivative&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;28,503&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other income &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;206,343 &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,134,391&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;42,730&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;379,042&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,310,514&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;295,074&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Financial expenses&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Borrowings and financing - foreign currency&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,128,520) &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(988,821)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(827,841)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Borrowings and financing - local currency&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(867,785) &lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,020,867)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,610,714)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Related parties&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(16,092)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Leases&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(49,118)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Capitalized interest (notes 9 and 29)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;117,189&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;71,611&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;91,957&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Interest, fines and late payment charges&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(104,357)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(71,100)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(72,343)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Commission and bank fees&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(217,784)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(182,179)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(159,088)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;PIS/COFINS over financial income&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(25,176)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(84,404)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(21,926)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Insuranre garantee&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(29,191)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other financial expenses&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(258,049)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19,614&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(142,296)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(2,562,791)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(2,272,238)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(2,742,251)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Inflation adjustment and exchange differences,&#13;    net&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Inflation adjustments, net&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;85,451&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,035)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(10,556)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Exchange rates, net&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(37,872)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(532,883)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(5,665)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Exchange gain (losses) on derivatives&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,986&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(229)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;52,565&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(533,919)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(16,450)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Financial income (expenses), net&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(2,131,184)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1,495,643)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(2,463,627)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Statement of gains and (losses) on derivative&#13;    transactions&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Dollar - to - euro swap&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;783&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(229)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CDI x Dollar swap (note 12)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,203&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;4,203&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(229)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Future DI&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;28,503&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;28,503&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,986&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;28,274&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&#13;Refers mainly to the monetary adjustment of the recognition of the non-inclusion of ICMS in the PIS and COFINS calculation basis&#13;in the amount of R$160,609 as of December 31,2019 (R$1,106,097 as of December 31,2018).&lt;/p&gt;</sid:SummaryOfFinancialIncomeExpensesTableTextBlock>
    <sid:SummaryOfSegmentEbitdaAndAdjustedEbitdaTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;required by IFRS 8, the table below shows the reconciliation of the measurement used by the chief operating decision maker with&#13;the results determined using the accounting practices:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 52%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Net income / (loss) for the year&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,244,511&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,200,583&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;111,229&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Depreciation / amortization / depletion (note&#13;    22)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,421,704&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,175,107&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,408,765&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Income tax and social contribution (note 14)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(833,778)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;250,334&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;409,109&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Financial income / (expenses) (note 24)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,131,184&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,495,643&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,463,627&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;EBITDA&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;4,963,621&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;8,121,667&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;4,392,730&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other operating (income) / expenses (note 23)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,903,081&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,705,337)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(177,342)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Equity in results of affiliated companies (note&#13;    8b)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(125,715)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(135,706)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(109,111)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Proportionate EBITDA of joint ventures&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;510,072&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;568,045&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;538,170&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Adjusted EBITDA (*)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;7,251,059&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;5,848,669&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: top; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,644,447&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;(*)&#13;The Company discloses its adjusted EBITDA net of its share of investments and other operating income (expenses) because it understands&#13;that these should not be included in the calculation of recurring operating cash generation.&lt;/p&gt;</sid:SummaryOfSegmentEbitdaAndAdjustedEbitdaTableTextBlock>
    <sid:SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;actuarial calculations are updated at the end of each annual reporting period by outside actuaries and presented in the financial&#13;statements pursuant to IAS19 - Employee Benefits.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Actuarial&#13;    asset&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Actuarial&#13;    liabilities&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Benefits of pension plans&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(13,714)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(99,894)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;19,788&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;7,982&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Post-employment healthcare benefits&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;892,396&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;897,137&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(13,714)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(99,894)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;912,184&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;905,119&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock>
    <sid:SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;reconciliation of employee benefits&amp;#8217; assets and liabilities is as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Present value&#13;    of defined benefit obligation&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,581,460&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;3,087,433&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Fair value of plan assets&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,894,488)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(3,403,906)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Deficit(Surplus)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (313,028)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;(316,473)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Restriction to&#13;    actuarial assets due to recovery limitation&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    319,102&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;224,561&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Liabilities (Assets), net&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    6,074 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(91,912)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Liabilities&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    19,788&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;7,982&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Assets&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (13,714)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(99,894)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Net (assets) recognized in the balance sheet&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    6,074 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(91,912)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock>
    <sid:SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;movement in the present value of the defined benefit obligation during 2019 is as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Present value of obligations at the beginning&#13;    of the year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;3,087,433&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;3,077,849&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Cost of service&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;1,093&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;1,169&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Interest cost&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;283,487&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;304,132&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Participant contributions made in the period&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;2,126&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Benefits paid&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(269,995)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(280,493)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Actuarial loss/(gain)&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;477,316&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(15,224)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Present value of obligations at the end of&#13;    the year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;3,581,460&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;3,087,433&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock>
    <sid:SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;movement in the fair value of the plan assets during 2019 is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Fair value of plan assets at the beginning&#13;    of the year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,403,906)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(3,305,356)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Interest income&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (314,102)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(327,830)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Benefits Paid&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    269,995&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;280,493&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Participant contributions&#13;    made in the period&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (2,127)&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Return on plan&#13;    assets (less interest income)&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (444,348)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(51,213)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Fair value of plan assets at the end of the&#13;    year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,894,488)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(3,403,906)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock>
    <sid:SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;amounts recognized in the income statement for the year ended December 31, 2019, 2018 and 2017 are comprised as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 46%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 5%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 18%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: top; width: 5%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Cost of current service&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;1,093&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;1,169&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;1,285&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Interest cost&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;283,487&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;304,132&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;322,359&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Expected return on plan assets&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(314,102)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(327,830)&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(360,013)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Interest on the asset ceiling effect&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;21,502&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;16,340&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;26,843&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160;otal costs / (income), net &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;(8,020)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;(6,189)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;(9,526)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock>
    <sid:SummaryOfChangesInActuarialGainsAndLossesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;movement in the actuarial gains and losses in 2019, 2018 and 2017 are as follows: &amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 47%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 5%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: top; width: 5%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Actuarial losses and (gains)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;477,316&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(15,224)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;166,540&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Return on plan assets (less interest income)&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(444,348)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(51,213)&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(36,627)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Change in the asset&amp;#8217;s limit (excluding&#13;    interest income)&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8pt"&gt;73,039&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8pt"&gt;50,058&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8pt"&gt;(97,882)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160;Total cost of actuarial losses and&#13;    (gains) &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;106,007&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;(16,379)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;32,031&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Actuarial losses and (gains) recognized in other&#13;    comprehensive income&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;32,037&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Unrecognized actuarial (gains)&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right; text-indent: 8pt"&gt;(6)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total cost of actuarial losses and (gains)&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;106,007&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;(16,379)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;32,031&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfChangesInActuarialGainsAndLossesTableTextBlock>
    <sid:SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Breakdown&#13;of actuarial gains or losses, according paragraph 141 of IAS19:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 80%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 20%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Loss due to change&#13;    in financial assumptions&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;472,715&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Loss due to experience&#13;    adjustments&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;4,601&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Return on plan&#13;    assets (less interest income)&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8pt"&gt;(444,348)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Change in asset limit (excluding interest income)&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8pt"&gt;73,039&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Actuarial losses and (gains)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2pt double; text-align: right"&gt;&lt;b&gt;106,007&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock>
    <sid:SummaryOfActuarialAssumptionsUsedTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;main actuarial assumptions used were as follows:&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 30%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 34%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 33%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Actuarial financing method&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Projected unit credit&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Projected unit credit&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Functional currency&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Real (R$)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Real (R$)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Recognition of plan assets&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Fair value&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Fair value&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2"&gt;Nominal discount rate&lt;/td&gt;&#13;    &lt;td rowspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Millennium&#13;                                         Plan: 6.98%&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;        Plan 35%: 6.75%&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;Supplementation:&#13;        6.81%&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Millennium&#13;                                         Plan: 9.69%&lt;br /&gt;&#13;                                         Plan 35%: 9.60%&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Supplementation:&#13;        9.59%&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Inflation rate&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.61%&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;4.75%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Nominal salary increase rate&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;4.65%&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;5.80%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Nominal benefit increase rate&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3.61%&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;4.75%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2"&gt;Rate of return on investments&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Millennium&#13;                                         Plan: 6.98%&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;        Plan 35%: 6.75%&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;        Supplementation: 6.81%&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Millennium&#13;                                         Plan: 9.69%&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Plan&#13;        35%: 9.60%&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Supplementation:&#13;        9.59%&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;General mortality table&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Millennium&#13;                                         Plan: AT-2000 smoothed down by 10% segregated by gender.&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Plans&#13;        35%: AT-2000 Male aggravated by 15%.&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Supplementation:&#13;        AT-2000 aggravated by 10% segregated by gender.&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;Millennium&#13;                                         Plan: AT-2000 smoothed down by 10% segregated by gender.&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Plans&#13;        35%: AT-2000 Male aggravated by 15%.&lt;/p&gt;&#13;        &lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Supplementation:&#13;        AT-2000 aggravated by 10% segregated by gender.&lt;/p&gt;&#13;        &lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Disability table&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;35% Plan and Supplementation:&#13;    Light Medium. Millenium Plan: Prudential (Ferr. Retirement)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;35% Plan and Supplementation:&#13;    Light Medium. Millenium Plan: Prudential (Ferr. Retirement)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Disability mortality table&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Winklevoss - 1%&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;Winklevoss&#13;    - 1%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Turnover table&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;Millenium plan 5%&#13;    per annum, zero for plans 35% and Supplementation.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;Millenium plan&#13;    5% per annum, zero for plans 35% and Supplementation.&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Retirement age&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;100% on the first&#13;    date he/she becomes eligible for programmed retirement benefit under the plan&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;100% on the&#13;    first date he/she becomes eligible for programmed retirement benefit under the plan&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Household composition of active participants&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;95% will be married&#13;    at the time of retirement, with the wife being 4 years younger than the husband&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;95%&#13;    will be married at the time of retirement, with the wife being 4 years younger than the husband&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfActuarialAssumptionsUsedTableTextBlock>
    <sid:SummaryOfAverageLifeExpectancyTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;These tables represent an average&#13;life expectancy in years of employees who retire at the age of 65, as shown below:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Plan&#13;    covering 35% of the average salary&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Average&#13;    salary supplementation plan&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Mixed&#13;    supplementary benefit plan (Mil&amp;#234;nio Plan) &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 12%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; width: 12%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 12%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; width: 12%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 12%; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; width: 12%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Longevity at age of 65 for current participants&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-indent: 7pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Male&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;18.38&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;18.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;18.75&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;18.74&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;20.45&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 7pt"&gt;21.00&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Female&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;18.38&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;18.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;21.41&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22.23&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;23.02&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;23.00&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Longevity for current participants who are&#13;    40&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Male&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;40.15&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;40.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;40.60&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;40.60&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;42.70&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;43.00&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Female&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;40.15&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;40.00&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44.41&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;45.37&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46.28&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47.00&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfAverageLifeExpectancyTableTextBlock>
    <sid:SummaryOfAllocationOfPlanAssetsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Allocation&#13;of plan assets:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Variable income&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    25,236&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;0.65%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    141,705&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,16%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Fixed income&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,607,398&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;92.63%&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,050,099&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;89,61%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Real estate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    183,098&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4.70%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    52,091&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,53%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Others&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    78,756&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2.02%&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    160,011&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,70%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,894,488 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;100.00%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,403,906 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;100,00%&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfAllocationOfPlanAssetsTableTextBlock>
    <sid:SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;quantitative sensitivity analysis regarding the significant assumptions for the pension plans as of December 31, 2019 is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-bottom: 6pt; padding-left: 14.15pt; text-align: center"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Plan&#13;                                         covering 35% of the&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;average&#13;        salary&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Average&#13;                                         salary&lt;/b&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;supplementation&#13;        plan&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Mixed&#13;                                         supplementary&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;benefit&#13;        plan (Mil&amp;#234;nio Plan) &lt;/b&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 31%"&gt;&lt;b&gt;Assumption: Discount rate&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Sensitivity level&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on current&#13;    service cost and on interest on actuarial obligations&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    986&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (918)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    3,847&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,773)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    897&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (1,126)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on present&#13;    value of obligations&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (16,683)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    18,012&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (83,364)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    98,252&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (66,416)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    73,565&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Assumption: Salary growth&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Sensitivity level&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on current&#13;    service cost and on interest on actuarial obligations&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    212&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (200)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on present&#13;    value of obligations&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;1,122&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;(1,063)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Assumption: Benefit adjustment&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Sensitivity level&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;0.5%&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-0.5%&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on current&#13;    service cost and on interest on actuarial obligations&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    142&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (125)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    927&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (405)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    387&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (387)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on present&#13;    value of obligations&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,100&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (1,846)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    13,609&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (5,945)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    5,543&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (5,543)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Assumption: Mortality table&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Sensitivity level&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;+1 year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-1 year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;+1 year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-1 year&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;+1 year &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;-1 year&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on current&#13;    service cost and on interest on actuarial obligations&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,561&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (649)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4,715&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (4,180)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,543&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (1,532)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on present&#13;    value of obligations&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    13,515&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (9,603)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    69,216&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (61,372)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    22,116&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (22,214)&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock>
    <sid:SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;forecast benefit payments of the defined benefit plans for future years are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 85%"&gt;&lt;b&gt;Payments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;2019&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 1&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    267,764&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 2&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    261,355&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 3&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    255,518&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 4&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    249,398&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 5&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    243,000&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Next 5 years&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,109,647&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total forecast payments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    2,386,682&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock>
    <sid:SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;amounts recognized in the balance sheet were determined as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Present value of obligations&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    892,396&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    897,137&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    892,396 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    897,137&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock>
    <sid:SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;reconciliation of the healthcare liabilities is as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Actuarial liability at the beginning of the&#13;    year&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;897,137&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    866,784&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Expenses recognized in income for the year&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;69,907&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    85,748&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Sponsor&amp;#8217;s contributions transferred in&#13;    prior year&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(82,081)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (71,632)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Recognition of actuarial loss/(gain)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,433&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    16,237&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Actuarial&#13;    liability at the end of the year &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;892,396&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 8.05pt"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    897,137&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock>
    <sid:SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;actuarial gains and losses recognized in shareholders' equity are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160; Actuarial gain /(loss) on obligation&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,433&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;16,237&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;170,445&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160; Gain/(loss) recognized in shareholders'&#13;    equity&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;7,433 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;16,237 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;170,445&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock>
    <sid:SummaryOfWeightedAverageLifeExpectancyTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;weighted average life expectancy based on the mortality table used to determined actuarial obligations is as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; width: 15%"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right; width: 15%"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Longevity&#13;    at age of 65 for current participants&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Male&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;20.24&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19.55&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Female&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;20.24&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22.17&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Longevity for current participants who are&#13;    40&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Male&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;42.74&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;41.59&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Female&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;42.74&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;45.30&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfWeightedAverageLifeExpectancyTableTextBlock>
    <sid:SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;actuarial assumptions used for calculating post-employment healthcare were:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; width: 69%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;Biometric and Demographic&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;General mortality table&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;AT 2000 segregated&#13;    by gender&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;AT 2000 segregated&#13;    by gender&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;b&gt;Financial&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Actuarial nominal discount rate&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6.78%&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9.62%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Inflation&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3.61%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4.75%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Real increase in medical costs based on age&#13;    (Aging Factor)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;0,5% - 3,00% real&#13;    a.a.&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;0.5% - 3.00% real&#13;    a.a.&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Nominal increase&#13;    medical costs growth rate&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;6.98%&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8.15%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Average medical cost (Claim cost)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,319.36&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,054.65&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock>
    <sid:SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;quantitative sensitivity analysis regarding the significant assumptions for the post-employment healthcare plans as of December&#13;31, 2019 is as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 70%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 15%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 15%; text-align: right"&gt;12/31/2019&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Healthcare&#13;    Plan&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&lt;b&gt;Assumption:&#13;    Discount rate&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Sensitivity level&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;0.5%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;-0.5%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on current&#13;    service cost and on interest on actuarial obligations&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,824&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (2,006)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on present&#13;    value of obligations&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (35,490)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    38,444&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&lt;b&gt;Assumption:&#13;    Medical Inflation&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Sensitivity level&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1.0%&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;-1.0%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on current&#13;    service cost and on interest on actuarial obligations&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    5,646&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (4,900)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on present&#13;    value of obligations&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    83,270&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (72,264)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&lt;b&gt;Assumption:&#13;    Mortality table&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Sensitivity level&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;+1 year&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;-1 year&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on current&#13;    service cost and on interest on actuarial obligations&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    4,093&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,851)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 16pt"&gt;Effect on present&#13;    value of obligations&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    60,367&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (56,802)&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock>
    <sid:SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;forecast benefit payments of the postemployment healthcare plans for future years are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 85%"&gt;&lt;b&gt;Forecast benefit payments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 1&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160; 83,290&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 2&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160; 80,574&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 3&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160; 77,649&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 4&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&amp;#160;&#13;    74,529&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Year 5&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160; 71,218&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Next 5 years&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;301,853&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total forecast payments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;689,113&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock>
    <sid:SummaryOfTakeOrPayContractsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;As&#13;of December 31,2019 and 2018, the Company was a party to take-or-pay contracts as shown in the following table:&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Payments&#13;    in the period&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 29%; text-align: center"&gt;&lt;b&gt;Type&#13;    of service&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;After&#13;    2022&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;Transportation of&#13;    iron ore, coal, coke, steel products, cement and mining products.&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;406,920&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,555,398&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,184,627&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,106,047&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,136,469&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,441,842&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,868,985&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Supply&#13;    of power, natural gas, oxygen, nitrogen, argon, iron ore pellets, coal and clinquer.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;658,166&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;966,405&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;391,750&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;33,317&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;24,940&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;200,121&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;650,128&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;Processing of furnace&#13;    sludge and slag resulting from the production process of pig iron and steel&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,467&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;56,024&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;21,164&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,571&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,571&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,599&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;47,905&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: justify"&gt;Manufacturing, repair,&#13;    recovery and production of ingot casting machine units.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;21,533&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,930&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,896&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,896&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,096,086&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,583,757&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,599,437&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,150,935&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,172,980&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,645,562&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;8,568,914&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfTakeOrPayContractsTableTextBlock>
    <sid:SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;following table provides additional information on transactions related to the statement of cash flows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; width: 53%"&gt;Income&#13;    tax and social contribution paid &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;1,167,419&#13;    &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;336,962&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;268,847&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Addition to PP&amp;#38;E&#13;    with interest capitalization (note 10 and 25)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;117,189 &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;71,611&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;91,957&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Initial adoption&#13;    IFRS 16 &amp;#8211; Right of use (note 9a)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;640,989&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Remeasurement&#13;    &amp;#8211; Right of use (note 9a)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(151,558)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Acquisition of&#13;    fixed assets through a loan, net of taxes &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;78,098 &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,792&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,265&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Acquisition of&#13;    fixed assets by auction&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;200,115&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;Non-monetary&#13;    transaction with joint venture&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;20,264&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,052,252&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;419,365&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;385,333&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(1)&#13;For calendar year 2019, the Company opted for taxation based on the quarterly actual profit, according art. 9,430/96, with&amp;#160;&#13;income tax and social contribution due being paid in a single installment, until the last business day of the month following&#13;the end of each quarter.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(2)&#13;In 2019, fixed assets were acquired through a loan in the amount of R$100,661, net of recoverable taxes of R$22,563.&lt;/p&gt;</sid:SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock>
    <sid:NumberOfOperatingActivities contextRef="From2019-01-01to2019-12-31" unitRef="Numnber" decimals="INF">5</sid:NumberOfOperatingActivities>
    <ifrs-full:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod contextRef="AsOf2019-12-31_ifrs-full_MiningPropertyMember" unitRef="BRL" decimals="-3">250000000</ifrs-full:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod>
    <sid:AmortizationOfLoansAndFinancing contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">138000000</sid:AmortizationOfLoansAndFinancing>
    <sid:AmortizationOfLoansAndFinancing contextRef="From2020-01-01to2020-12-31_custom_EventsAfterReportingPeriodMember" unitRef="BRL" decimals="-3">65000000000</sid:AmortizationOfLoansAndFinancing>
    <ifrs-full:NotionalAmount contextRef="AsOf2016-12-31_custom_BradescoMember_currency_USD" unitRef="BRL" decimals="-3">66000000</ifrs-full:NotionalAmount>
    <ifrs-full:NotionalAmount contextRef="AsOf2018-02-28_custom_BancoDoBrasilSAMember" unitRef="BRL" decimals="-3">4980000000</ifrs-full:NotionalAmount>
    <ifrs-full:NotionalAmount contextRef="AsOf2018-02-28_custom_CSNResourcesSAMember_currency_USD" unitRef="BRL" decimals="-3">350000000</ifrs-full:NotionalAmount>
    <ifrs-full:NotionalAmount contextRef="AsOf2018-02-28_custom_TenderOfferMember_custom_CSNResourcesSAMember_currency_USD" unitRef="BRL" decimals="-3">350000000</ifrs-full:NotionalAmount>
    <ifrs-full:NotionalAmount contextRef="AsOf2019-04-30_custom_CSNResourcesSAMember_currency_USD" unitRef="BRL" decimals="-3">1000000000</ifrs-full:NotionalAmount>
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    <ifrs-full:NotionalAmount contextRef="AsOf2019-07-31_custom_CSNResourcesSAMember_currency_USD" unitRef="BRL" decimals="-3">175000000</ifrs-full:NotionalAmount>
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    <ifrs-full:NotionalAmount contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_custom_BradescoMember_custom_SwapCDIDollarMember" unitRef="BRL" decimals="-3">67000000</ifrs-full:NotionalAmount>
    <ifrs-full:NotionalAmount contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_custom_DollarToEuroSwapMember" unitRef="BRL" decimals="-3">12875000</ifrs-full:NotionalAmount>
    <ifrs-full:NotionalAmount contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_custom_SwapCDIDollarMember" unitRef="BRL" decimals="-3">67000000</ifrs-full:NotionalAmount>
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    <ifrs-full:NotionalAmount contextRef="AsOf2019-12-31_custom_ConsolidatedExchangePositionMember_ifrs-full_CurrencyRiskMember_country_US" unitRef="BRL_USD" decimals="-3">-1115885000</ifrs-full:NotionalAmount>
    <ifrs-full:NotionalAmount contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_HedgesOfNetInvestmentInForeignOperationsMember_currency_EUR" unitRef="BRL_Euro" decimals="-3">24000000</ifrs-full:NotionalAmount>
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    <ifrs-full:NotionalAmount contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_custom_ConsolidatedExchangePositionMember_currency_EUR" unitRef="BRL_Euro" decimals="-3">6085000</ifrs-full:NotionalAmount>
    <ifrs-full:NotionalAmount contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_custom_DollarToEuroSwapMember_country_US" unitRef="BRL_USD" decimals="-3">12875000</ifrs-full:NotionalAmount>
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    <ifrs-full:BorrowingsMaturity contextRef="From2015-01-01to2015-12-31_custom_CaixaEconomicaFederalMember">Maturities from 2016 and 2017 to 2018 through 2022.</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2015-01-01to2015-12-31_custom_BancoDoBrasilSAMember">Maturities from 2016 and 2017 to 2018 through 2022.</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2016-01-01to2016-12-31_custom_BradescoMember">Maturities from 2016 to 2019.</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2018-02-01to2018-02-28_custom_BancoDoBrasilSAMember">Maturity dates from 2018 to 2022 for maturities up to 2024.</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2018-02-01to2018-02-28_custom_CSNResourcesSAMember_currency_USD">Maturity date in 2023.</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2018-02-01to2018-02-28_custom_TenderOfferMember_custom_CSNResourcesSAMember_currency_USD">Maturities scheduled for 2019 and 2020.</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2019-04-01to2019-04-30_custom_CSNResourcesSAMember_custom_DueOn2023Member_currency_USD">2023</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2019-04-01to2019-04-30_custom_CSNResourcesSAMember_custom_DueOn2026Member_currency_USD">2026</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2019-04-01to2019-04-30_custom_TenderOfferMember_custom_CSNResourcesSAMember_currency_USD">Maturities scheduled for September 2019 and July 2020, respectively.</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2019-07-01to2019-07-31_custom_CSNResourcesSAMember_currency_USD">2023</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-01-31_custom_EventAfterReportingPeriodMember_ifrs-full_DebtSecuritiesMember_custom_CSNIslandsXICorpMember">Maturity in 2028.</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-16to2020-01-17_custom_EventAfterReportingPeriodMember_custom_CSNResourcesSAMember_custom_TenderOfferMember">Maturity in 2020.</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2019-01-01to2019-12-31_ifrs-full_GuaranteesMember_custom_TransnordestinaLogisticaSAMember_custom_LocalCurrencyMember">Up to 09/19/2056 and indefinite</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2019-01-01to2019-12-31_ifrs-full_GuaranteesMember_custom_FTLFerroviaTransnordestinaMember_custom_LocalCurrencyMember">Up to 04/01/2021</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2019-01-01to2019-12-31_ifrs-full_GuaranteesMember_custom_CiaMetalurgicaPradaMember_custom_LocalCurrencyMember">Indefinite</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2019-01-01to2019-12-31_ifrs-full_GuaranteesMember_custom_CSNEnergiaMember_custom_LocalCurrencyMember">Up to 11/26/2023 and indefinite</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2019-01-01to2019-12-31_ifrs-full_GuaranteesMember_custom_CSNMineracaoMember_custom_LocalCurrencyMember">Up to 12/21/2024</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2019-01-01to2019-12-31_ifrs-full_GuaranteesMember_custom_EstanhoDeRondoniaMember_custom_LocalCurrencyMember">7/15/2022</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2019-01-01to2019-12-31_ifrs-full_GuaranteesMember_custom_MineriosNacionalSAMember_custom_LocalCurrencyMember">Up to 09/10/2021</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2019-01-01to2019-12-31_ifrs-full_GuaranteesMember_custom_CSNIslandsXIMember_custom_ForeignCurrencyMember_currency_USD">9/21/2019</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2019-01-01to2019-12-31_ifrs-full_GuaranteesMember_custom_CSNIslandsXIIMember_custom_ForeignCurrencyMember_currency_USD">Perpetual</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2019-01-01to2019-12-31_ifrs-full_GuaranteesMember_custom_CSNResourcesMember_custom_ForeignCurrencyMember_currency_USD">Up to 04/17/2026</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2019-01-01to2019-12-31_ifrs-full_GuaranteesMember_custom_CSNSteelSLMember_custom_ForeignCurrencyMember_currency_EUR">1/31/2020</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2019-01-01to2019-12-31_ifrs-full_GuaranteesMember_custom_LusosiderAcosPlanosMember_custom_ForeignCurrencyMember_currency_EUR">Indefinite</ifrs-full:BorrowingsMaturity>
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    <ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents contextRef="AsOf2019-12-31_custom_PrivateSecuritiesMember_country_BR" unitRef="BRL" decimals="-3">462831000</ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents>
    <ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents contextRef="AsOf2018-12-31_custom_PrivateSecuritiesMember_country_BR" unitRef="BRL" decimals="-3">609480000</ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents>
    <ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents contextRef="AsOf2019-12-31_country_BR" unitRef="BRL" decimals="-3">531924000</ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents>
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    <ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents contextRef="AsOf2019-12-31_custom_PrivateSecuritiesMember_custom_AbroadMember" unitRef="BRL" decimals="-3">60262000</ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents>
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    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNSteelSectionsPolskaSpZooMember" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNSteelSectionsPolskaSpZooMember" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNAsiaLimitedMember" unitRef="Pure" id="Foot-12-1" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNMiningHoldingSLMember" unitRef="Pure" decimals="INF">0.8752</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNMiningHoldingSLMember" unitRef="Pure" decimals="INF">0.8752</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNMiningGmbHMember" unitRef="Pure" decimals="INF">0.8752</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNMiningGmbHMember" unitRef="Pure" decimals="INF">0.8752</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNMiningAsiaLimitedMember" unitRef="Pure" decimals="INF">0.8752</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNMiningAsiaLimitedMember" unitRef="Pure" decimals="INF">0.8752</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_AcerosMexicoCSNMember" unitRef="Pure" id="Foot-09-3" decimals="INF">0.9992</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_LusosiderLbericaSAMember" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_LusosiderLbericaSAMember" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNMiningPortugalUnipessoalLdaMember" unitRef="Pure" decimals="INF">0.8752</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNMiningPortugalUnipessoalLdaMember" unitRef="Pure" decimals="INF">0.8752</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CompanhiaSiderurgicaNacionalLLCMember" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2018-01-01to2018-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CompanhiaSiderurgicaNacionalLLCMember" unitRef="Pure" decimals="INF">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2019-05-12to2019-05-13_custom_FerroviaTransnordestinaLogisticaSAMember" unitRef="Pure" decimals="INF">0.9238</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2019-01-01to2019-12-31_custom_CsnMineracaoSAMember" unitRef="Pure" decimals="INF">0.1792</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2019-11-28to2019-11-29_custom_CBSIMember" unitRef="Pure" decimals="INF">1.00</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2019-11-28to2019-11-29_custom_CKTRBrasilServicosLtdaMember" unitRef="Pure" decimals="INF">0.50</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary contextRef="From2015-11-01to2015-11-30_custom_CSNMineracaoSAMember" unitRef="Pure" decimals="INF">0.8752</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_CSNIslandsVIICorpMember">Financial transactions</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_CSNIslandsXICorpMember">Financial transactions</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_CSNIslandsXIICorpMember">Financial transactions</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_CSNSteelSLUMember">Equity interests and Financial transactions</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_TdBBSAMember" id="Foot-07-6">Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_SepetibaTeconSAMember">Port services</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_MineriosNacionalSAMember">Mining and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_CompanhiaFlorestalDoBrasilMember">Reforestation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_EstanhoDeRondoniaSAMember">Tin Mining</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_CompanhiaMetalurgicaPradaMember">Manufacture of packages and distribution of steel products</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_CSNGestaoDeRecursosFinanceirosLtdaMember" id="Foot-08-2">Management of funds and securities portfolio</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_CSNMineracaoSAMember">Mining and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_CSNEnergiaSAMember">Sale of electric power</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_FTLFerroviaTransnordestinaLogisticaSAMember">Railroad logistics</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_NordesteLogisticaSAMember">Port services</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_AcerosMexicoCSNMember" id="Foot-09-4">Commercial representation, steel sales and related activities</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_CSNInovaLtdMember">Advisory and implementation of new development projects</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_CSNEquipamentosSAMember" id="Foot-10-3">Rental of commercial and industrial machinery and equipment</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_DirectMember_custom_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember" id="Foot-11-3">Provision of services</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_LusosiderProjectosSiderurgicosSAMember">Equity interests and product sales</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_LusosiderAcosPlanosSAMember">Steel and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNResourcesSAMember">Financial transactions and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CompanhiaBrasileiraDeLatasMember">Sale of cans and packages in general and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CompanhiaDeEmbalagensMetalicasMMSAMember">Production and sale of cans and related activities</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CompanhiaDeEmbalagensMetalicasMTMMember">Production and sale of cans and related activities</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNSteelHoldings1SLUMember">Financial transactions, product sales and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNProductosSiderurgicosSLMember">Financial transactions, product sales and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_StalhwerkThuringenGmbHMember">Production and sale of long steel and related activities</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNSteelSectionsUKLimitedMember" id="Foot-07-7">Sale of long steel</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNSteelSectionsPolskaSpZooMember">Financial transactions, product sales and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNAsiaLimitedMember" id="Foot-12-2">Commercial representation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNMiningHoldingSLMember">Financial transactions, product sales and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNMiningGmbHMember">Financial transactions, product sales and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNMiningAsiaLimitedMember">Commercial representation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_AcerosMexicoCSNMember" id="Foot-09-5">Commercial representation, steel sales and related activities</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_LusosiderLbericaSAMember">Steel, commercial and industrial activities and equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CSNMiningPortugalUnipessoalLdaMember">Commercial and representation of products</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_SubsidiariesMember_custom_IndirectMember_custom_CompanhiaSiderurgicaNacionalLLCMember">Import and distribution/resale of products</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_JointOperationsMember_custom_DirectMember_custom_ItaEnergeticaSAMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_JointOperationsMember_custom_DirectMember_custom_ConsorcioDaUsinaHidreletricaDeLgarapavaMember">Electric power consortium</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_JointVenturesMember_custom_DirectMember_custom_MRSLogisticaSAMember" id="Foot-13-1">Railroad transportation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_JointVenturesMember_custom_DirectMember_custom_AcerosDelOrinocoSAMember">Dormant company</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_JointVenturesMember_custom_DirectMember_custom_CBSICompanhiaBrasileiraDeServicosDeLnfraestruturaMember">Provision of services</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_JointVenturesMember_custom_DirectMember_custom_TransnordestinaLogisticaSAMember" id="Foot-14-1">Railroad logistics</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_JointVenturesMember_custom_IndirectMember_custom_MRSLogisticaSAMember">Railroad transportation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_ifrs-full_AssociatesMember_custom_DirectMember_custom_ArvediMetalferDoBrasilSAMember">Metallurgical and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_custom_DirectMember_custom_ExclusiveFundsOneMember">Investment fund</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_custom_DirectMember_custom_ExclusiveFundsTwoMember">Investment fund</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2019-01-01to2019-12-31_custom_DirectMember_custom_ExclusiveFundsThreeMember">Investment fund</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:NameOfJointOperation contextRef="From2019-01-01to2019-12-31_ifrs-full_JointOperationsMember_custom_DirectMember_custom_ItaEnergeticaSAMember">It&#225; Energ&#233;tica S.A.</ifrs-full:NameOfJointOperation>
    <ifrs-full:NameOfJointOperation contextRef="From2019-01-01to2019-12-31_ifrs-full_JointOperationsMember_custom_DirectMember_custom_ConsorcioDaUsinaHidreletricaDeLgarapavaMember">Cons&#243;rcio da Usina Hidrel&#233;trica de Igarapava</ifrs-full:NameOfJointOperation>
    <ifrs-full:ProportionOfOwnershipInterestInJointOperation contextRef="From2019-01-01to2019-12-31_ifrs-full_JointOperationsMember_custom_DirectMember_custom_ItaEnergeticaSAMember" unitRef="Pure" decimals="INF">0.4875</ifrs-full:ProportionOfOwnershipInterestInJointOperation>
    <ifrs-full:ProportionOfOwnershipInterestInJointOperation contextRef="From2018-01-01to2018-12-31_ifrs-full_JointOperationsMember_custom_DirectMember_custom_ItaEnergeticaSAMember" unitRef="Pure" decimals="INF">0.4875</ifrs-full:ProportionOfOwnershipInterestInJointOperation>
    <ifrs-full:ProportionOfOwnershipInterestInJointOperation contextRef="From2019-01-01to2019-12-31_ifrs-full_JointOperationsMember_custom_DirectMember_custom_ConsorcioDaUsinaHidreletricaDeLgarapavaMember" unitRef="Pure" decimals="INF">0.1792</ifrs-full:ProportionOfOwnershipInterestInJointOperation>
    <ifrs-full:ProportionOfOwnershipInterestInJointOperation contextRef="From2018-01-01to2018-12-31_ifrs-full_JointOperationsMember_custom_DirectMember_custom_ConsorcioDaUsinaHidreletricaDeLgarapavaMember" unitRef="Pure" decimals="INF">0.1792</ifrs-full:ProportionOfOwnershipInterestInJointOperation>
    <ifrs-full:NameOfJointVenture contextRef="From2019-01-01to2019-12-31_ifrs-full_JointVenturesMember_custom_DirectMember_custom_MRSLogisticaSAMember" id="Foot-13-2">MRS Log&#237;stica S.A.</ifrs-full:NameOfJointVenture>
    <ifrs-full:NameOfJointVenture contextRef="From2019-01-01to2019-12-31_ifrs-full_JointVenturesMember_custom_DirectMember_custom_AcerosDelOrinocoSAMember">Aceros Del Orinoco S.A.</ifrs-full:NameOfJointVenture>
    <ifrs-full:NameOfJointVenture contextRef="From2019-01-01to2019-12-31_ifrs-full_JointVenturesMember_custom_DirectMember_custom_CBSICompanhiaBrasileiraDeServicosDeLnfraestruturaMember">CBSI - Companhia Brasileira de Servi&#231;os de Infraestrutura</ifrs-full:NameOfJointVenture>
    <ifrs-full:NameOfJointVenture contextRef="From2019-01-01to2019-12-31_ifrs-full_JointVenturesMember_custom_DirectMember_custom_TransnordestinaLogisticaSAMember" id="Foot-14-2">Transnordestina Log&#237;stica S.A.</ifrs-full:NameOfJointVenture>
    <ifrs-full:NameOfJointVenture contextRef="From2019-01-01to2019-12-31_ifrs-full_JointVenturesMember_custom_IndirectMember_custom_MRSLogisticaSAMember">MRS Log&#237;stica S.A.</ifrs-full:NameOfJointVenture>
    <ifrs-full:NameOfJointVenture contextRef="From2019-01-01to2019-12-31_custom_MRSLogisticaSAMember866479535">MRS Log&#237;stica S.A.</ifrs-full:NameOfJointVenture>
    <ifrs-full:NameOfJointVenture contextRef="From2018-01-01to2018-12-31_custom_CBSIOneMember">CBSI - Companhia Brasileira de Servi&#231;os de Infraestrutura</ifrs-full:NameOfJointVenture>
    <ifrs-full:NameOfJointVenture contextRef="From2019-01-01to2019-12-31_custom_TransnordestinaLogisticaSAMember">Transnordestina Log&#237;stica S.A. [Member]</ifrs-full:NameOfJointVenture>
    <ifrs-full:ProportionOfOwnershipInterestInJointVenture contextRef="From2019-01-01to2019-12-31_ifrs-full_JointVenturesMember_custom_DirectMember_custom_MRSLogisticaSAMember" unitRef="Pure" id="Foot-13-3" decimals="INF">0.1864</ifrs-full:ProportionOfOwnershipInterestInJointVenture>
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    <ifrs-full:ProportionOfOwnershipInterestInJointVenture contextRef="From2019-01-01to2019-12-31_ifrs-full_JointVenturesMember_custom_DirectMember_custom_AcerosDelOrinocoSAMember" unitRef="Pure" decimals="INF">0.3182</ifrs-full:ProportionOfOwnershipInterestInJointVenture>
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    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesFourMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesSixMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesEightMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesNineMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesTenMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesElevenMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesTwelveMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesThirteenMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_BondMember">Bonds</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_BondsandExportprepaymentsinUSMember">Bonds and Export prepayments in US$</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_HedgesOfNetInvestmentInForeignOperationsMember_custom_NonDerivativeFinancialLiabilitiesInEurDebtContractMember">Non-derivative financial liabilities in EUR &#8211; Debt contract</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesOneMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesFourMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesSixMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesEightMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesNineMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesTenMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesElevenMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesTwelveMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesThirteenMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_BondMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_BondsandExportprepaymentsinUSMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_HedgesOfNetInvestmentInForeignOperationsMember_custom_NonDerivativeFinancialLiabilitiesInEurDebtContractMember">Investments in subsidiaries which EUR is the functional currency</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesOneMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesFourMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesSixMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesEightMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesNineMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesTenMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesElevenMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesTwelveMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesThirteenMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_BondMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_BondsandExportprepaymentsinUSMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesMember">October 2016 -  September 2019</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesOneMember">October 2015 -  February 2019</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember">May 2020</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember"> May 2020</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesFourMember"> May 2020</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember"> July 2019 - March  2021</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesSixMember"> July 2019 - March  2021</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember">October 2018 -  October 2022</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesEightMember">October 2018 -  October 2022</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesNineMember">October 2018 -  October 2022</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesTenMember">October 2018 -  October 2022</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesElevenMember">October 2018 -  October 2022</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesTwelveMember">October 2018 -  October 2022</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesThirteenMember"> Outubro de 2018 a Outubro de 2022</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_BondMember"> July 2018 - February 2023</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2019-01-01to2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_BondsandExportprepaymentsinUSMember"> January 2020 - April 2026</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesMember" unitRef="ExchangeRate" decimals="INF">2.4442</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesOneMember" unitRef="ExchangeRate" decimals="INF">2.5601</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember" unitRef="ExchangeRate" decimals="INF">2.6805</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember" unitRef="ExchangeRate" decimals="INF">2.6780</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesFourMember" unitRef="ExchangeRate" decimals="INF">2.6760</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember" unitRef="ExchangeRate" decimals="INF">3.1813</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesSixMember" unitRef="ExchangeRate" decimals="INF">3.2850</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember" unitRef="ExchangeRate" decimals="INF">3.2850</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesEightMember" unitRef="ExchangeRate" decimals="INF">3.3254</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesNineMember" unitRef="ExchangeRate" decimals="INF">3.3557</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesTenMember" unitRef="ExchangeRate" decimals="INF">3.3557</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesElevenMember" unitRef="ExchangeRate" decimals="INF">3.3557</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesTwelveMember" unitRef="ExchangeRate" decimals="INF">3.3815</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesThirteenMember" unitRef="ExchangeRate" decimals="INF">3.3940</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_BondMember" unitRef="ExchangeRate" decimals="INF">3.3104</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_BondsandExportprepaymentsinUSMember" unitRef="ExchangeRate" decimals="INF">3.7649</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:AveragePriceOfHedgingInstrument contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_HedgesOfNetInvestmentInForeignOperationsMember_custom_NonDerivativeFinancialLiabilitiesInEurDebtContractMember" unitRef="ExchangeRate" decimals="INF">4.0825</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesMember" unitRef="BRL" decimals="-3">500000000</ifrs-full:HedgedItemAssets>
    <ifrs-full:HedgedItemAssets contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesOneMember" unitRef="BRL" decimals="-3">175000000</ifrs-full:HedgedItemAssets>
    <ifrs-full:HedgedItemAssets contextRef="AsOf2019-12-31_ifrs-full_CurrencyRiskMember_ifrs-full_CashFlowHedgesMember_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember" unitRef="BRL" decimals="-3">30000000</ifrs-full:HedgedItemAssets>
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    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2019-12-31_ifrs-full_BrandNamesMember" unitRef="BRL" decimals="-3">153103000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2019-12-31_ifrs-full_GoodwillMember_custom_PackagingMember_custom_SteelMember" unitRef="BRL" id="Foot-47-0" decimals="-3">158748000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2018-12-31_ifrs-full_GoodwillMember_custom_PackagingMember_custom_SteelMember" unitRef="BRL" id="Foot-47-1" decimals="-3">158748000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2019-12-31_ifrs-full_GoodwillMember_custom_LongStelMember_custom_SteelMember" unitRef="BRL" id="Foot-48-0" decimals="-3">235595000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2018-12-31_ifrs-full_GoodwillMember_custom_LongStelMember_custom_SteelMember" unitRef="BRL" id="Foot-48-1" decimals="-3">235595000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2019-12-31_ifrs-full_GoodwillMember_custom_MiningMember_custom_MinningMember" unitRef="BRL" id="Foot-49-0" decimals="-3">3196588000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2018-12-31_ifrs-full_GoodwillMember_custom_MiningMember_custom_MinningMember" unitRef="BRL" id="Foot-49-1" decimals="-3">3196588000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2019-12-31_ifrs-full_GoodwillMember_custom_OtherSteelMember_custom_SteelMember" unitRef="BRL" id="Foot-50-0" decimals="-3">15225000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2019-12-31_ifrs-full_BrandNamesMember_custom_LongStelMember_custom_SteelMember" unitRef="BRL" id="Foot-48-2" decimals="-3">153103000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2018-12-31_ifrs-full_BrandNamesMember_custom_LongStelMember_custom_SteelMember" unitRef="BRL" id="Foot-48-3" decimals="-3">150009000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2019-12-31_custom_PackagingMember_custom_SteelMember" unitRef="BRL" id="Foot-47-2" decimals="-3">158748000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2018-12-31_custom_PackagingMember_custom_SteelMember" unitRef="BRL" id="Foot-47-3" decimals="-3">158748000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2019-12-31_custom_LongStelMember_custom_SteelMember" unitRef="BRL" id="Foot-48-4" decimals="-3">388698000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2018-12-31_custom_LongStelMember_custom_SteelMember" unitRef="BRL" id="Foot-48-5" decimals="-3">385604000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2019-12-31_custom_MiningMember_custom_MinningMember" unitRef="BRL" id="Foot-49-2" decimals="-3">3196588000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2018-12-31_custom_MiningMember_custom_MinningMember" unitRef="BRL" id="Foot-49-3" decimals="-3">3196588000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2019-12-31_custom_OtherSteelMember_custom_SteelMember" unitRef="BRL" id="Foot-50-1" decimals="-3">15225000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined contextRef="From2019-01-01to2019-12-31_custom_PackagingMember">Discounted Cash Flow</ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined>
    <ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined contextRef="From2019-01-01to2019-12-31_custom_MiningMember">Discounted Cash Flow</ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined>
    <ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined contextRef="From2019-01-01to2019-12-31_custom_OtherSteelMember">Discounted Cash Flow</ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined>
    <ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined contextRef="From2019-01-01to2019-12-31_custom_FlatSteelMember" id="Foot-51-0">Discounted Cash Flow</ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined>
    <ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined contextRef="From2019-01-01to2019-12-31_custom_LogisticMember" id="Foot-52-0">Discounted Cash Flow</ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections contextRef="From2019-01-01to2019-12-31_custom_PackagingMember">Until 2029 + perpetuity</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections contextRef="From2019-01-01to2019-12-31_custom_MiningMember"> Until 2054</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections contextRef="From2019-01-01to2019-12-31_custom_OtherSteelMember">Until 2029 + perpetuity</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections contextRef="From2019-01-01to2019-12-31_custom_FlatSteelMember" id="Foot-51-1">Until 2029 + perpetuity</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections contextRef="From2019-01-01to2019-12-31_custom_LogisticMember" id="Foot-52-1">Until 2027</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal contextRef="From2019-01-01to2019-12-31_custom_PackagingMember">Gross margin updated based on historical data, impacts of business restructuring and market trends</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal contextRef="From2019-01-01to2019-12-31_custom_MiningMember">Reflects projection of costs due to the progress of the mining plan as well as startup and ramp up of projects. Price and exchange rate projected according industry reports.</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal contextRef="From2019-01-01to2019-12-31_custom_OtherSteelMember">Gross margin updated based on historical data and market trends</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal contextRef="From2019-01-01to2019-12-31_custom_FlatSteelMember" id="Foot-51-2">Without growth</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal contextRef="From2019-01-01to2019-12-31_custom_LogisticMember" id="Foot-52-2">Growth of 1.4% p.a in real terms updated by long term inflation of 1.7% p.a. of the Euro zone</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal>
    <sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization contextRef="From2019-01-01to2019-12-31_custom_PackagingMember">Cost based on historical data of each product and impacts of business restructuring</sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization>
    <sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization contextRef="From2019-01-01to2019-12-31_custom_MiningMember">Updated costs based on historical data, progress of mining plan as well as startup and ramp up of projects</sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization>
    <sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization contextRef="From2019-01-01to2019-12-31_custom_OtherSteelMember">Updated costs based on historical data and market trends</sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization>
    <sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization contextRef="From2019-01-01to2019-12-31_custom_FlatSteelMember" id="Foot-51-3">Updated costs based on historical data and market trends</sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization>
    <sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization contextRef="From2019-01-01to2019-12-31_custom_LogisticMember" id="Foot-52-3">Costs based on historical data and market trends</sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization>
    <ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate contextRef="From2019-01-01to2019-12-31_custom_PackagingMember">Without growth</ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate>
    <ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate contextRef="From2019-01-01to2019-12-31_custom_MiningMember">Without perpetuity</ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate>
    <ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate contextRef="From2019-01-01to2019-12-31_custom_OtherSteelMember">Without growth</ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate>
    <ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate contextRef="From2019-01-01to2019-12-31_custom_FlatSteelMember" id="Foot-51-4">Growth of 1.4% p.a in real terms updated by long term inflation of 1.7% p.a. of the Euro zone</ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate>
    <ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate contextRef="From2019-01-01to2019-12-31_custom_LogisticMember" id="Foot-52-4">Without perpetuity</ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate>
    <ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections contextRef="AsOf2019-12-31_custom_PackagingMember_ifrs-full_TopOfRangeMember" unitRef="Pure" decimals="INF">0.08</ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections>
    <ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections contextRef="AsOf2019-12-31_custom_MiningMember_ifrs-full_TopOfRangeMember" unitRef="Pure" decimals="INF">0.10</ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections>
    <ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections contextRef="AsOf2019-12-31_custom_MiningMember_ifrs-full_BottomOfRangeMember" unitRef="Pure" decimals="INF">0.12</ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections>
    <ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections contextRef="AsOf2019-12-31_custom_OtherSteelMember_ifrs-full_TopOfRangeMember" unitRef="Pure" decimals="INF">0.10</ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections>
    <ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections contextRef="AsOf2019-12-31_custom_OtherSteelMember_ifrs-full_BottomOfRangeMember" unitRef="Pure" decimals="INF">0.12</ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections>
    <ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections contextRef="AsOf2019-12-31_custom_FlatSteelMember_ifrs-full_TopOfRangeMember" unitRef="Pure" id="Foot-51-5" decimals="INF">0.10</ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections>
    <ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections contextRef="AsOf2019-12-31_custom_FlatSteelMember_ifrs-full_BottomOfRangeMember" unitRef="Pure" id="Foot-51-6" decimals="INF">0.12</ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections>
    <ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections contextRef="AsOf2019-12-31_custom_LogisticMember_ifrs-full_TopOfRangeMember" unitRef="Pure" id="Foot-52-5" decimals="INF">0.0509</ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections>
    <ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections contextRef="AsOf2019-12-31_custom_LogisticMember_ifrs-full_BottomOfRangeMember" unitRef="Pure" id="Foot-52-6" decimals="INF">0.0541</ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections>
    <ifrs-full:ImpairmentLoss contextRef="From2011-01-01to2011-12-31" unitRef="BRL" decimals="-3">109330000</ifrs-full:ImpairmentLoss>
    <ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests contextRef="From2019-11-28to2019-11-29" unitRef="Pure" decimals="INF">1.00</ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests>
    <ifrs-full:Provisions contextRef="AsOf2019-12-31_custom_MiningMember" unitRef="BRL" decimals="-3">331731000</ifrs-full:Provisions>
    <ifrs-full:Provisions contextRef="AsOf2018-12-31_custom_MiningMember" unitRef="BRL" decimals="-3">83380000</ifrs-full:Provisions>
    <sid:GrossShorttermBorrowings contextRef="AsOf2019-12-31" unitRef="BRL" decimals="-3">5152234000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings contextRef="AsOf2018-12-31" unitRef="BRL" decimals="-3">5681797000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings contextRef="AsOf2019-12-31_custom_VariableInterestMember_custom_PrepaymentMember_custom_ForeignCurrencyMember_currency_USD" unitRef="BRL" decimals="-3">1769975000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings contextRef="AsOf2018-12-31_custom_VariableInterestMember_custom_PrepaymentMember_custom_ForeignCurrencyMember_currency_USD" unitRef="BRL" decimals="-3">1016737000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings contextRef="AsOf2019-12-31_custom_FixedInterestMember_custom_BondsPerpetualBondsAndACCMember_custom_ForeignCurrencyMember_currency_USD" unitRef="BRL" id="Foot-53-0" decimals="-3">2047032000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings contextRef="AsOf2018-12-31_custom_FixedInterestMember_custom_BondsPerpetualBondsAndACCMember_custom_ForeignCurrencyMember_currency_USD" unitRef="BRL" id="Foot-53-1" decimals="-3">2490178000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings contextRef="AsOf2019-12-31_custom_FixedInterestMember_custom_OthersMember_custom_ForeignCurrencyMember_currency_EUR" unitRef="BRL" decimals="-3">223204000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings contextRef="AsOf2018-12-31_custom_FixedInterestMember_custom_OthersMember_custom_ForeignCurrencyMember_currency_EUR" unitRef="BRL" decimals="-3">181056000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings contextRef="AsOf2019-12-31_custom_ForeignCurrencyMember" unitRef="BRL" decimals="-3">4040211000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings contextRef="AsOf2018-12-31_custom_ForeignCurrencyMember1153342520" unitRef="BRL" decimals="-3">3687971000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings contextRef="AsOf2019-12-31_custom_VariableInterestMember_custom_BNDESFINAMEDebenturesNCEAndCCBMember" unitRef="BRL" id="Foot-54-0" decimals="-3">1086985000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings contextRef="AsOf2018-12-31_custom_VariableInterestMember_custom_BNDESFINAMEDebenturesNCEAndCCBMember" unitRef="BRL" id="Foot-54-1" decimals="-3">1890450000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings contextRef="AsOf2019-12-31_custom_FixedInterestMember_custom_IntercompanyMember" unitRef="BRL" decimals="-3">25038000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings contextRef="AsOf2019-12-31_custom_LocalCurrencyMember" unitRef="BRL" decimals="-3">1112023000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings contextRef="AsOf2018-12-31_custom_LocalCurrencyMember1154236468" unitRef="BRL" decimals="-3">1993826000</sid:GrossShorttermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2019-12-31" unitRef="BRL" decimals="-3">22938469000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2018-12-31" unitRef="BRL" decimals="-3">23260944000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2019-12-31_custom_VariableInterestMember_custom_PrepaymentMember_custom_ForeignCurrencyMember_currency_USD" unitRef="BRL" decimals="-3">2563928000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2018-12-31_custom_VariableInterestMember_custom_PrepaymentMember_custom_ForeignCurrencyMember_currency_USD" unitRef="BRL" decimals="-3">3830240000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2019-12-31_custom_FixedInterestMember_custom_BondsPerpetualBondsAndACCMember_custom_ForeignCurrencyMember_currency_USD" unitRef="BRL" id="Foot-53-2" decimals="-3">10177517000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2018-12-31_custom_FixedInterestMember_custom_BondsPerpetualBondsAndACCMember_custom_ForeignCurrencyMember_currency_USD" unitRef="BRL" id="Foot-53-3" decimals="-3">8613491000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2019-12-31_custom_FixedInterestMember_custom_OthersMember_custom_ForeignCurrencyMember_currency_EUR" unitRef="BRL" decimals="-3">147241000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2018-12-31_custom_FixedInterestMember_custom_OthersMember_custom_ForeignCurrencyMember_currency_EUR" unitRef="BRL" decimals="-3">106535000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2019-12-31_custom_ForeignCurrencyMember" unitRef="BRL" decimals="-3">12888686000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2018-12-31_custom_ForeignCurrencyMember1153342520" unitRef="BRL" decimals="-3">12550266000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2019-12-31_custom_VariableInterestMember_custom_BNDESFINAMEDebenturesNCEAndCCBMember" unitRef="BRL" id="Foot-54-2" decimals="-3">10049783000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2018-12-31_custom_VariableInterestMember_custom_BNDESFINAMEDebenturesNCEAndCCBMember" unitRef="BRL" id="Foot-54-3" decimals="-3">10710678000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2018-12-31_custom_FixedInterestMember_custom_PrepaymentMember" unitRef="BRL" decimals="-3">103376000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2019-12-31_custom_LocalCurrencyMember" unitRef="BRL" decimals="-3">10049783000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2018-12-31_custom_LocalCurrencyMember1154236468" unitRef="BRL" decimals="-3">10710678000</sid:GrossLongtermBorrowings>
    <sid:BorrowingCostsRecognisedAsExpenseCurrent contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">-26391000</sid:BorrowingCostsRecognisedAsExpenseCurrent>
    <sid:BorrowingCostsRecognisedAsExpenseCurrent contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">-28358000</sid:BorrowingCostsRecognisedAsExpenseCurrent>
    <sid:BorrowingCostsRecognisedAsExpenseNoncurent contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">-97276000</sid:BorrowingCostsRecognisedAsExpenseNoncurent>
    <sid:BorrowingCostsRecognisedAsExpenseNoncurent contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">-87309000</sid:BorrowingCostsRecognisedAsExpenseNoncurent>
    <ifrs-full:OtherBorrowings contextRef="AsOf2019-12-31" unitRef="BRL" decimals="-3">27967036000</ifrs-full:OtherBorrowings>
    <ifrs-full:OtherBorrowings contextRef="AsOf2018-12-31" unitRef="BRL" decimals="-3">28827074000</ifrs-full:OtherBorrowings>
    <ifrs-full:OtherBorrowings contextRef="AsOf2017-12-31" unitRef="BRL" decimals="-3">29510844000</ifrs-full:OtherBorrowings>
    <sid:AdditionalFundingTransactions contextRef="From2019-01-01to2019-12-31" unitRef="BRL" id="Foot-55-0" decimals="-3">10149381000</sid:AdditionalFundingTransactions>
    <sid:AdditionalFundingTransactions contextRef="From2018-01-01to2018-12-31" unitRef="BRL" id="Foot-55-1" decimals="-3">2154471000</sid:AdditionalFundingTransactions>
    <sid:RepaymentsOfOtherBorrowings contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">11775093000</sid:RepaymentsOfOtherBorrowings>
    <sid:RepaymentsOfOtherBorrowings contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">5019978000</sid:RepaymentsOfOtherBorrowings>
    <ifrs-full:InterestExpenseOnBorrowings contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">2039112000</ifrs-full:InterestExpenseOnBorrowings>
    <ifrs-full:InterestExpenseOnBorrowings contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">2141710000</ifrs-full:InterestExpenseOnBorrowings>
    <sid:ChangesInOtherBorrowingsProvisions contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">1996305000</sid:ChangesInOtherBorrowingsProvisions>
    <sid:ChangesInOtherBorrowingsProvisions contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">2009688000</sid:ChangesInOtherBorrowingsProvisions>
    <sid:ConsolidationOfCBS contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">19722000</sid:ConsolidationOfCBS>
    <sid:DisposalOfLLC contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">-10544000</sid:DisposalOfLLC>
    <sid:OthersChangesInOtherBorrowings contextRef="From2019-01-01to2019-12-31" unitRef="BRL" id="Foot-56-0" decimals="-3">788759000</sid:OthersChangesInOtherBorrowings>
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    <sid:SummaryOfOtherPayablesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;group of other payables classified in current and non-current liabilities is comprised as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Non-current&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Payables to related parties (note 18 b)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    46,063&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    35,499&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;88,021&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;96,629&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Dividends and interest on capital payable (Note&#13;    12 I)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    13,252&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    932,005&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Advances from customers &lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    787,604&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    137,418&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&#13;    1,845,248&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Taxes in installments&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    19,498&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    20,179&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;67,727&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;73,934&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Profit sharing - employees&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    162,866&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    113,219&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Taxes payable&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,805&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,631&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Provision from consumption and services&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    204,299&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    334,638&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Third party materials in our possession&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    78,820&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    45,915&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Trade payables - drawee risk &lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    1,121,312&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    65,766&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Lease Liabilities (note 13a)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    35,040&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;439,350&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other payables&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    57,690&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    85,984&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,551&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;48,134&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,526,444&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;1,770,623&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;2,493,702&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;227,328&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(1)&#13;&lt;b&gt;Glencore Advance:&lt;/b&gt; On March 29, 2019, the Company received in advance through its subsidiary CSN Minera&amp;#231;&amp;#227;o the&#13;amount of US$ 496 million (R$ 1,951 billion) related to a supply contract of approximately 22 million tons of ore to the Swiss&#13;trader Glencore International AG ("Glencore"), to be executed within 5 years. On July 11, 2019, CSN Minera&amp;#231;&amp;#227;o entered&#13;into an amendment to the contract with Glencore and received in advance on August 5, 2019 US$ 250million (R$ 956million) for the&#13;additional supply of approximately 11 million tons of iron ore.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(2)&#13;&lt;b&gt;Trade Payables &amp;#8211; Drawee risk:&lt;/b&gt; The Company negotiated with financial institutions to anticipate payments from its&#13;suppliers, with the objective of extending the terms of its own obligations. The effective prepayment of receivables depends on&#13;acceptance by its suppliers, given that their participation is not mandatory. The Company is not reimbursed and / or benefited&#13;by the financial institution from discounts for payment executed before the maturity date agreed with the supplier, there is no&#13;change in the degree of subordination of the security in the event of judicial execution, nor changes in the existing commercial&#13;conditions between Company and its suppliers.&lt;/p&gt;</sid:SummaryOfOtherPayablesTableTextBlock>
    <sid:SummaryOfConsolidatedSegmentResultsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Beginning&#13;2013, the Company no longer proportionately consolidates joint ventures MRS and CBSI. For segment information preparation and&#13;presentation purposes, Management decided to maintain the proportionate consolidation of the joint ventures, as historically presented.&#13;For consolidated profit reconciliation purposes, the amounts of these companies were eliminated in the column &amp;#8220;Corporate&#13;expenses/elimination&amp;#8221;.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 29%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 6%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;P&amp;#38;L&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Steel&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Mining&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Logistics&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Energy&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Cement&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Corporate&#13;    expenses/elimination&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Port&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Railroads&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Metric tons (thou.) (*)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 4,524,805&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;38,545,067&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(3,258,923)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Net revenues&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Domestic market&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,027,999&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;926,836&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;240,451&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,321,355&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 325,343&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 570,805&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,462,088)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,950,701&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Foreign market&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 3,921,033&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;9,100,813&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,463,870&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;14,485,716&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total net revenue (note 21)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;13,949,032&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;10,027,649&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;240,451&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,321,355 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    325,343 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    570,805 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    (998,218)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;25,436,417&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Cost of sales and services&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (12,962,861)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (4,396,247)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(173,344)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (1,030,210)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (266,754)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (607,719)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,173,871&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(17,263,264)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Gross profit&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;986,171 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 5,631,402&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;67,107 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;291,145 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 58,589 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(36,914)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;1,175,653 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;8,173,153 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;General and administrative expenses&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(834,977)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(186,189)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (34,560)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(109,770)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(29,034)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(91,466)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,567,874)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (2,853,870)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Depreciation (note 22)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;700,074&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;476,374&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;30,568&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;387,565&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 17,471&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 139,667&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (330,015)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,421,704&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Proportionate EBITDA of joint ventures&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 510,072&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;510,072&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Adjusted EBITDA&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;851,268&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    5,921,587 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;63,115&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;568,940&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    47,026 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    11,287 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    (212,164)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;7,251,059&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Sales&#13;    by geographic area&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Asia&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,980&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 6,742,946&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,463,870&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,209,796&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;North America&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;767,977&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;767,977&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Latin America&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;169,036&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;169,036&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Europe&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,978,994&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,357,867&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,336,861&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Others&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&#13;    2,046&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;2,046&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Foreign market&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 3,921,033&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 9,100,813&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;1,463,870 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;14,485,716 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Domestic market&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;10,027,999 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;926,836 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;240,451 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 1,321,355&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 325,343&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 570,805&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(2,462,088)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;10,950,701 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;13,949,032&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;10,027,649&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;240,451&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,321,355 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;325,343&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    570,805 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    (998,218)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;25,436,417&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;a name="page_85"&gt;&lt;/a&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 29%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 6%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;P&amp;#38;L&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Steel&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Mining&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Logistics&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Energy&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Cement&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Corporate&#13;    expenses/elimination&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Port&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Railroads&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Metric tons (thou.) (*)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 5,068,758&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;34,780,756&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(4,961,345)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Net revenues&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Domestic market&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;10,328,372&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;972,360&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;266,378&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,506,114&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 410,606&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 588,230&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,718,623)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,353,437&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Foreign market&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 5,305,771&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 5,012,421&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,297,256&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,615,448&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total net revenue (note 21)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;15,634,143&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    5,984,781 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;266,378&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,506,114 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    410,606 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    588,230 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,421,367)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;22,968,885&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Cost of sales and services&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (12,613,216)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (3,585,691)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(189,999)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (1,049,071)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (286,734)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (544,266)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,163,320&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(16,105,657)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Gross profit&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 3,020,927&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 2,399,090&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;76,379 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;457,043 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 123,872&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 43,964 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 741,953&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;6,863,228 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;General and administrative expenses&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(984,980)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(144,754)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (35,423)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(106,412)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(27,948)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(95,893)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,362,301)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (2,757,711)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Depreciation (note 22)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;609,274&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;366,547&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;20,368&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;258,985&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 17,285&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 115,411&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (212,763)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,175,107&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Proportionate EBITDA of joint ventures&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 568,045&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;568,045&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Adjusted EBITDA&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    2,645,221 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    2,620,883 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;61,324&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;609,616&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    113,209 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    63,482 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    (265,066)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;5,848,669&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Sales&#13;    by geographic area&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Asia&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;40,681&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;4,422,377&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,297,256&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;5,760,314&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;North America&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,506,041&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,506,041&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Latin America&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;369,830&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;369,830&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Europe&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 3,330,991&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;590,044&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,921,035&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Others&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;58,228&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;58,228&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Foreign market&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 5,305,771&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 5,012,421&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;1,297,256 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;11,615,448 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Domestic market&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;10,328,372 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;972,360 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;266,378 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 1,506,114&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 410,606&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 588,230&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(2,718,623)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;11,353,437 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;15,634,143&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    5,984,781 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;266,378&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,506,114 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;410,606&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    588,230 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1,421,367)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;22,968,885&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 29%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 6%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Steel&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Mining&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Logistics&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Energy&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Cement&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;b&gt;Corporate&#13;    expenses/elimination&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"&gt;&lt;b&gt;Consolidated&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Port&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Railroads&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Metric tons (thou.) (*)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 4,921,719&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;32,576,843&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(5,359,571)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Net revenues&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Domestic market&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 7,818,552&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;829,268&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;238,240&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 1,416,612&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 407,671&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 487,129&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,491,006)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;8,706,466&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Foreign market&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 5,140,471&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 3,791,703&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 885,961&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,818,135&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total net revenue (note 21)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;12,959,023&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    4,620,971 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;238,240&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,416,612 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    407,671 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    487,129 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(1,605,045)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;18,524,601&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Cost of sales and services&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (10,537,547)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (3,005,840)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(156,997)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (1,024,696)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (285,085)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (512,762)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,926,786&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(13,596,141)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Gross profit&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 2,421,476&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 1,615,131&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;81,243 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;391,916 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 122,586&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(25,633)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 321,741&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;4,928,460 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;General and administrative expenses&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(963,822)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(158,958)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (27,943)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (94,921)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(27,098)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(80,823)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (877,383)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (2,230,948)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Depreciation (note 22)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;658,587&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;490,805&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;15,752&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;294,571&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 17,265&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 121,801&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; (190,016)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,408,765&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Proportionate EBITDA of joint ventures&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 538,170&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;538,170&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Adjusted EBITDA&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    2,116,241 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,946,978 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;69,052&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;591,566&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    112,753 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    15,345 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    (207,488)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;4,644,447&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Sales&#13;    by geographic area&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Asia&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;23,364&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;3,592,226&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 885,961&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;4,501,551&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;North America&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,009,337&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,009,337&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Latin America&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;506,951&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;506,951&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Europe&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160; 2,564,823&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;197,701&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,762,524&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Others&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;35,996&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&#13;    1,776&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;37,772&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Foreign market&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 5,140,471&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 3,791,703&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 885,961&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;9,818,135 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Domestic market&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 7,818,552&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;829,268 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;238,240 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 1,416,612&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 407,671&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;&amp;#160; 487,129&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(2,491,006)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;8,706,466 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;12,959,023&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    4,620,971 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;238,240&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    1,416,612 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    407,671 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    487,129 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(1,605,045)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;18,524,601&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;(*)&#13;The ore sales volumes presented in this note take into consideration Company sales and the interest in its subsidiaries and joint&#13;ventures.&lt;/p&gt;</sid:SummaryOfConsolidatedSegmentResultsTableTextBlock>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2019-01-01to2019-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember" unitRef="BRL" decimals="-3">1122303000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2018-01-01to2018-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember" unitRef="BRL" decimals="-3">1278751000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2017-01-01to2017-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember" unitRef="BRL" decimals="-3">880145000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2019-01-01to2019-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_custom_PanatlanticaMember" unitRef="BRL" id="Foot-04-3" decimals="-3">1043382000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2019-01-01to2019-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_custom_VicunhaAcosSAMember" unitRef="BRL" decimals="-3">202000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2019-01-01to2019-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_custom_OthersRelatedPartiesMember" unitRef="BRL" decimals="-3">3620000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2019-01-01to2019-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_custom_TotalOthersRelatedPartiesMember" unitRef="BRL" decimals="-3">1047204000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2019-01-01to2019-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_custom_ArvediMetalferdoBrasilSAMember" unitRef="BRL" decimals="-3">75630000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2018-01-01to2018-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_custom_CBSICompanhiaBrasileiradeServicoseInfraestruturaMember" unitRef="BRL" decimals="-3">47000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2018-01-01to2018-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_custom_TransnordestinaLogisticaSAMember" unitRef="BRL" id="Foot-02-6" decimals="-3">367000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2018-01-01to2018-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_custom_JointVentureAndJointOperationMember" unitRef="BRL" decimals="-3">414000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2018-01-01to2018-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_custom_PanatlanticaMember" unitRef="BRL" id="Foot-04-4" decimals="-3">1174984000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2018-01-01to2018-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_custom_OthersRelatedPartiesMember" unitRef="BRL" decimals="-3">2745000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2018-01-01to2018-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_custom_TotalOthersRelatedPartiesMember" unitRef="BRL" decimals="-3">1177729000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2018-01-01to2018-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_custom_ArvediMetalferDoBrasilSAMember" unitRef="BRL" decimals="-3">100608000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2017-01-01to2017-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_custom_CBSICompanhiaBrasileiradeServicoseInfraestruturaMember" unitRef="BRL" decimals="-3">55000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2017-01-01to2017-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_custom_TransnordestinaLogisticaSAMember" unitRef="BRL" id="Foot-02-7" decimals="-3">2549000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2017-01-01to2017-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_custom_JointVentureAndJointOperationMember" unitRef="BRL" decimals="-3">2604000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods contextRef="From2017-01-01to2017-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_custom_FundacaoCSNMember" unitRef="BRL" decimals="-3">13000</ifrs-full:RevenueFromSaleOfGoods>
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margin: 0pt 0"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;(*)&#13;They are dormant Companies therefore they do not appear in the note 8.a, where is disclosed business information under the equity&#13;method and fair value through profit or loss and comprehensive income.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;CSN Gest&amp;#227;o de Recursos Financeiros was liquidated on June 13, 2019;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;(2)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On February 1, 2019, the Federal Taxpayers' Registry was canceled and, therefore, the settlement process of Aceros Mexico CSN&#13;was terminated, however, before third parties and for the purposes of commercial law, the settlement was retroactive to September&#13;18, 2018;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;(3)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Company incorporated on August 22, 2019.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;(4)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On November 29, 2019, a purchase and sale agreement for share was signed, whereby Companhia Sider&amp;#250;rgica Nacional acquired&#13;the entire participation that CKTR Brasil Servi&amp;#231;os Ltda held in CBSI - Companhia Brasileira de Servi&amp;#231;os de Infraestrutura.&#13;As a result, as of the date mentioned, CSN now holds 100% of CBSI's share capital.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;(5)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On August 6, 2019 CSN Asia Limited was liquidated;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;(6)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On December 31, 2019 and 2018, the Company directly owned 26,611,282 common shares, 2,673,312 preferred shares class A and 34,092,604&#13;preferred shares class B, totaling 36,765,916 preferred shares of MRS Log&amp;#237;stica S.A.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;(7)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;On May 10, 2019, 501,789 shares of shareholder FINOR, all class B preferred shares, were transferred to shareholder CSN. On December&#13;31,2019, the Company had 24,168,304 ordinary shares, 501,789 preferred shares Class B (as of December 31,2018 had 24,168,304 ordinary&#13;shares and no preferred shares).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: -0.55pt; font-size: 11pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&lt;a name="page_15"&gt;&lt;/a&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Exclusive funds&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: -0.55pt; font-size: 11pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="text-align: center"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&lt;b&gt;Equity&#13;    interests (%)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 43%"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&lt;b&gt;Exclusive&#13;    funds&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 5%"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: right"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 5%; text-align: right"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: right"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 5%"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 16%"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&lt;b&gt;Core&#13;    business&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13; 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   &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;100.00&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;100.00&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;Investment fund&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;Caixa V&amp;#233;rtice - Private credit balanced mutual&#13;    fund&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;100.00&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;100.00&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;Investment fund&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;VR1 - Private credit balanced mutual fund&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;100.00&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;100.00&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;Investment fund&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;In&#13;preparing the consolidated financial statements, we have adopted the following consolidation procedures:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Transactions between subsidiaries, associates, joint ventures and joint operations&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&amp;#160; &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;Unrealized&#13;gains on transactions with subsidiaries, joint ventures and associates are eliminated to the extent of CSN&amp;#8217;s equity interests&#13;in the related entity by the consolidation process. Unrealized losses are eliminated in the same manner as unrealized gains, although&#13;only to the extent that there are not indications of impairment. The Company eliminates the effect on profit or loss of transactions&#13;carried out with joint ventures and, as a result, reclassifies part of the equity in results of joint ventures to financial expenses,&#13;cost of sales and income tax and social contribution.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;The&#13;base date to the financial statements of the subsidiaries and joint ventures is the same as of the Company, and their accounting&#13;policies are also in line with the policies adopted by the CSN.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&lt;b&gt;Subsidiaries&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;Subsidiaries&#13;are all entities which financial and operating policies can be conducted by the Company and when it is exposed to, or has rights&#13;to, variable returns from its involvement with the entity and has the ability to use its power to affect its returns.&amp;#160; The&#13;existence and effect of potential voting rights that are actually exercisable or convertible are taken into consideration when&#13;assessing whether the Company controls another entity. Subsidiaries are fully consolidated from the date when the control is transferred&#13;to the Company and are deconsolidated from the date when such control ceases.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&lt;b&gt;Joint&#13;ventures and joint operations&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;Joint&#13;arrangements are all entities over which the Company has joint control with one or more other parties. The investments in joint&#13;arrangements are classified as joint operations or joint ventures depending on the contractual rights and obligations of each&#13;investor.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;Joint&#13;operations are accounted for in the financial statements in order to represent the Company's contractual rights and obligations.&#13;Therefore, the assets, liabilities, revenues and expenses related to its interests in joint operations are accounted for individually&#13;in the financial statements.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;Joint&#13;ventures are accounted for under the equity method and are not consolidated.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;The&#13;Company eliminates the effect on profit or loss of transactions carried out with joint ventures and, as a result, eliminates part&#13;of the equity in results of joint ventures to financial expenses, cost of sales, net sales and income tax and social contribution.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&lt;b&gt;Associates&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;Associates&#13;are all entities over which the Company has significant influence but not control, generally through a shareholding percentage&#13;from 20% up to 50% of the voting rights. Investments in associates are accounted for under the equity method and are initially&#13;recognized at cost.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Transactions and non-controlling interests&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;The&#13;Company treats transactions with non-controlling interests as transactions with owners of the Company. For purchases from non-controlling&#13;interests, the difference between any consideration paid and the relevant share acquired of the carrying value of subsidiary net&#13;assets is recorded in shareholders' equity. Gains and losses on disposals to non-controlling interests are also recognized directly&#13;in shareholders' equity.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10 Times New Roman, Times, Serif"&gt;When&#13;the Company no longer holds control, any retained interest in the entity is remeasured to its fair value, with the change in the&#13;carrying amount recognized in profit or loss. The fair value is the initial carrying amount for the purposes of subsequently accounting&#13;for the retained interest in an associate, joint venture or financial asset. In addition, any amounts previously recognized in&#13;other comprehensive income in respect of that entity are accounted for as if the Company had disposed of the related assets or&#13;liabilities. This may mean that amounts previously recognized in other comprehensive income are reclassified to profit or loss.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfBasisOfConsolidationExplanatory>
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width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Trade receivables (note 5)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;170,588&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;93,317&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;170,588&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;93,317&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Dividends receivable (note 7)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,554&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46,171&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,554&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;46,171&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Actuarial asset (note 7)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,714&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;99,894&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,714&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;99,894&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Financial investments&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,116,560&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;92,332&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;95,719&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,212,279&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;92,332&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Loans (note 7)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,675&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;846,300&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;706,605&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;846,300&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;709,280&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other receivables (note 7)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,830&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,649&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;428,672&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;218,840&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;430,502&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;222,489&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,333,532&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;238,144&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,384,405&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,025,339&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;3,717,937&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,263,483&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Borrowings and Financing&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Borrowings and Financing (Note 11)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25,038&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25,038&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other payables (Note 13)&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&amp;#160;&amp;#160; Accounts payable&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;23,566&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;29,286&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;88,021&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;96,629&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;111,587&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;125,915&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&amp;#160;&amp;#160; Provision for consumption&#13;    and services&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22,497&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,213&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;22,497&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;6,213&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Trade payables&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;240,984&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;135,801&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;240,984&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;135,801&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Actuarial liabilities&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19,788&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,982&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19,788&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;7,982&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;312,085&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;171,300&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;107,809&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;104,611&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;419,894&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;275,911&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock>
    <sid:SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyAssetsAndLiabilitiesTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: 0pt; margin: 0pt 0; font-size: 11pt"&gt;&lt;b&gt;By&#13;company - Assets and Liabilities&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: 0pt; margin: 0pt 0; font-size: 11pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Non-current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Non-current&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 22%"&gt;&lt;b&gt;Joint-venture and Joint-operation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;It&amp;#225; Energ&amp;#233;tica S.A.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,231&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,231&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;MRS Log&amp;#237;stica S.A.&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,554&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;44,554&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;142,310&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;88,021&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;230,331&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CBSI - Companhia Brasileira de Servi&amp;#231;os&#13;    e Infraestrutura&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Transnordestina Log&amp;#237;stica S.A (1)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;797&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,273,098&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,273,895&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;45,351&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,273,098&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;1,318,449&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;144,560&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;88,021&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;232,581&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Other related parties&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;CBS Previd&amp;#234;ncia&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,714&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,714&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19,788&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;19,788&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Banco Fibra (2)&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,940&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;95,719&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;97,659&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25,038&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25,038&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Usiminas&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,116,063&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;2,116,063&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;129,824&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td&gt;Ibis Participa&amp;#231;&amp;#245;es e Servi&amp;#231;os&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;230&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;230&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Other related parties&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,940&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,940&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,042&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,042&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,248,746&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;109,433&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;2,358,179&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;167,525&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;19,788&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;187,313&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Associates&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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    <sid:DescriptionOfActuarialFinancingMethod contextRef="From2019-01-01to2019-12-31">Projected unit credit</sid:DescriptionOfActuarialFinancingMethod>
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    <ifrs-full:DescriptionOfFunctionalCurrency contextRef="From2019-01-01to2019-12-31">Real (R$)</ifrs-full:DescriptionOfFunctionalCurrency>
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    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation contextRef="AsOf2018-12-31_custom_PostEmploymentHealthcareBenefitsMember" unitRef="Pure" decimals="INF">0.0475</ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases contextRef="AsOf2019-12-31" unitRef="Pure" decimals="INF">0.0465</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases contextRef="AsOf2018-12-31" unitRef="Pure" decimals="INF">0.0580</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases contextRef="AsOf2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" unitRef="Pure" decimals="INF">0.35</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases contextRef="AsOf2019-12-31_custom_AverageSalarySupplementationPlanMember" unitRef="Pure" decimals="INF">0.35</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases contextRef="AsOf2019-12-31" unitRef="Pure" decimals="INF">0.0361</ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases contextRef="AsOf2018-12-31" unitRef="Pure" decimals="INF">0.0475</ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases>
    <sid:GeneralMortalityTableDescription contextRef="From2019-01-01to2019-12-31">Millennium Plan: 9.69%  Plan 35%: 9.60%    Supplementation: 9.59%</sid:GeneralMortalityTableDescription>
    <sid:GeneralMortalityTableDescription contextRef="From2018-01-01to2018-12-31">Millennium Plan: AT-2000 smoothed down by 10% segregated by gender. Plans 35%: AT-2000 Male aggravated by 15%. Supplementation: AT-2000 aggravated by 10% segregated by gender.</sid:GeneralMortalityTableDescription>
    <sid:GeneralMortalityTableDescription contextRef="From2019-01-01to2019-12-31_custom_PostEmploymentHealthcareBenefitsMember">AT 2000 segregated by gender</sid:GeneralMortalityTableDescription>
    <sid:GeneralMortalityTableDescription contextRef="From2018-01-01to2018-12-31_custom_PostEmploymentHealthcareBenefitsMember">AT 2000 segregated by gender</sid:GeneralMortalityTableDescription>
    <sid:DisabilityTableDescription contextRef="From2019-01-01to2019-12-31">35% Plan and Supplementation: Light Medium. Millenium Plan: Prudential (Ferr. Retirement)</sid:DisabilityTableDescription>
    <sid:DisabilityTableDescription contextRef="From2018-01-01to2018-12-31">35% Plan and Supplementation: Light Medium. Millenium Plan: Prudential (Ferr. Retirement)</sid:DisabilityTableDescription>
    <sid:DisabilityMortalityTableDescription contextRef="From2019-01-01to2019-12-31">Winklevoss - 1%</sid:DisabilityMortalityTableDescription>
    <sid:DisabilityMortalityTableDescription contextRef="From2018-01-01to2018-12-31"> Winklevoss - 1%</sid:DisabilityMortalityTableDescription>
    <sid:TurnoverTableDescription contextRef="From2019-01-01to2019-12-31">Millenium plan 5% per annum, zero for plans 35% and Supplementation.</sid:TurnoverTableDescription>
    <sid:TurnoverTableDescription contextRef="From2018-01-01to2018-12-31"> Millenium plan 5% per annum, zero for plans 35% and Supplementation.</sid:TurnoverTableDescription>
    <sid:DescriptionOfRetirementAge contextRef="From2019-01-01to2019-12-31">100% on the first date he/she becomes eligible for programmed retirement benefit under the plan</sid:DescriptionOfRetirementAge>
    <sid:DescriptionOfRetirementAge contextRef="From2018-01-01to2018-12-31">100% on the first date he/she becomes eligible for programmed retirement benefit under the plan</sid:DescriptionOfRetirementAge>
    <sid:DescriptionOfHouseholdOfActiveParticipants contextRef="From2019-01-01to2019-12-31">95% will be married at the time of retirement, with the wife being 4 years younger than the husband</sid:DescriptionOfHouseholdOfActiveParticipants>
    <sid:DescriptionOfHouseholdOfActiveParticipants contextRef="From2018-01-01to2018-12-31">95% will be married at the time of retirement, with the wife being 4 years younger than the husband</sid:DescriptionOfHouseholdOfActiveParticipants>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2019-01-01to2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_MaleMember">18.38</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2018-01-01to2018-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_MaleMember">18.00</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2019-01-01to2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_FemaleMember">18.38</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2018-01-01to2018-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_FemaleMember">18.00</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_MaleMember">18.75</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2018-01-01to2018-12-31_custom_AverageSalarySupplementationPlanMember_custom_MaleMember">18.74</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_FemaleMember">21.41</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2018-01-01to2018-12-31_custom_AverageSalarySupplementationPlanMember_custom_FemaleMember">22.23</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2019-01-01to2019-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_MaleMember">20.45</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2018-01-01to2018-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_MaleMember">21.00</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2019-01-01to2019-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_FemaleMember">23.02</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2018-01-01to2018-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_FemaleMember">23.00</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2019-01-01to2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_MaleMember">40.15</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2018-01-01to2018-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_MaleMember">40.00</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2019-01-01to2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_FemaleMember">40.15</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2018-01-01to2018-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_FemaleMember">40.00</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_MaleMember">40.60</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2018-01-01to2018-12-31_custom_AverageSalarySupplementationPlanMember_custom_MaleMember">40.60</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_FemaleMember">44.41</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2018-01-01to2018-12-31_custom_AverageSalarySupplementationPlanMember_custom_FemaleMember">45.37</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2019-01-01to2019-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_MaleMember">42.70</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2018-01-01to2018-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_MaleMember">43.00</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2019-01-01to2019-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_FemaleMember">46.28</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2018-01-01to2018-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_FemaleMember">47.00</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2019-01-01to2019-12-31_custom_PostEmploymentHealthcareBenefitsMember_custom_MaleMember">42.74</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2018-01-01to2018-12-31_custom_PostEmploymentHealthcareBenefitsMember_custom_MaleMember">41.59</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2019-01-01to2019-12-31_custom_PostEmploymentHealthcareBenefitsMember_custom_FemaleMember">42.74</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2018-01-01to2018-12-31_custom_PostEmploymentHealthcareBenefitsMember_custom_FemaleMember">45.30</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:PlanAssetsPercentage contextRef="AsOf2019-12-31" unitRef="Pure" decimals="INF">1.0000</sid:PlanAssetsPercentage>
    <sid:PlanAssetsPercentage contextRef="AsOf2018-12-31" unitRef="Pure" decimals="INF">1.0000</sid:PlanAssetsPercentage>
    <sid:PlanAssetsPercentage contextRef="AsOf2019-12-31_custom_VariableIncomeMember" unitRef="Pure" decimals="INF">0.0065</sid:PlanAssetsPercentage>
    <sid:PlanAssetsPercentage contextRef="AsOf2018-12-31_custom_VariableIncomeMember1389282659" unitRef="Pure" decimals="INF">0.0416</sid:PlanAssetsPercentage>
    <sid:PlanAssetsPercentage contextRef="AsOf2019-12-31_custom_FixedIncomeMember" unitRef="Pure" decimals="INF">0.9263</sid:PlanAssetsPercentage>
    <sid:PlanAssetsPercentage contextRef="AsOf2018-12-31_custom_FixedIncomeMember1389302612" unitRef="Pure" decimals="INF">0.8961</sid:PlanAssetsPercentage>
    <sid:PlanAssetsPercentage contextRef="AsOf2019-12-31_custom_OthersPlanAssetsMember" unitRef="Pure" decimals="INF">0.0202</sid:PlanAssetsPercentage>
    <sid:PlanAssetsPercentage contextRef="AsOf2018-12-31_custom_OthersPlanAssetsMember" unitRef="Pure" decimals="INF">0.0470</sid:PlanAssetsPercentage>
    <sid:PlanAssetsPercentage contextRef="AsOf2019-12-31_custom_RealEstatesMember" unitRef="Pure" decimals="INF">0.0470</sid:PlanAssetsPercentage>
    <sid:PlanAssetsPercentage contextRef="AsOf2018-12-31_custom_RealEstatesMember" unitRef="Pure" decimals="INF">0.0153</sid:PlanAssetsPercentage>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" unitRef="Pure" decimals="INF">-0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember" unitRef="Pure" decimals="INF">0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember" unitRef="Pure" decimals="INF">-0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember" unitRef="Pure" decimals="INF">0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember" unitRef="Pure" decimals="INF">-0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" unitRef="Pure" decimals="INF">0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" unitRef="Pure" decimals="INF">-0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember" unitRef="Pure" decimals="INF">0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember" unitRef="Pure" decimals="INF">-0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember" unitRef="Pure" decimals="INF">0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember" unitRef="Pure" decimals="INF">-0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" unitRef="Pure" decimals="INF">0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" unitRef="Pure" decimals="INF">-0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember" unitRef="Pure" decimals="INF">0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember" unitRef="Pure" decimals="INF">-0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember" unitRef="Pure" decimals="INF">0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember" unitRef="Pure" decimals="INF">-0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_HealthcarePlanMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" unitRef="Pure" decimals="INF">0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_HealthcarePlanMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" unitRef="Pure" decimals="INF">-0.0050</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_HealthcarePlanMember_custom_PossibleIncreaseInActuarialAssumptionMember_custom_ActuarialAssumptionOfMedicalInflationMember" unitRef="Pure" decimals="INF">0.0100</sid:SensitivityLevel>
    <sid:SensitivityLevel contextRef="From2019-01-01to2019-12-31_custom_HealthcarePlanMember_custom_ActuarialAssumptionOfMedicalInflationMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" unitRef="Pure" decimals="INF">-0.0100</sid:SensitivityLevel>
    <sid:SensitivityLevelYear contextRef="From2019-01-01to2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember">+1 year</sid:SensitivityLevelYear>
    <sid:SensitivityLevelYear contextRef="From2019-01-01to2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember">-1 year</sid:SensitivityLevelYear>
    <sid:SensitivityLevelYear contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember">+1 year</sid:SensitivityLevelYear>
    <sid:SensitivityLevelYear contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember">-1 year</sid:SensitivityLevelYear>
    <sid:SensitivityLevelYear contextRef="From2019-01-01to2019-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember">+1 year</sid:SensitivityLevelYear>
    <sid:SensitivityLevelYear contextRef="From2019-01-01to2019-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember">-1 year</sid:SensitivityLevelYear>
    <sid:SensitivityLevelYear contextRef="From2019-01-01to2019-12-31_custom_HealthcarePlanMember_custom_PossibleIncreaseInActuarialAssumptionMember_custom_ActuarialAssumptionOfMortalityTableMember">+1 year</sid:SensitivityLevelYear>
    <sid:SensitivityLevelYear contextRef="From2019-01-01to2019-12-31_custom_HealthcarePlanMember_custom_ActuarialAssumptionOfMortalityTableMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember">-1 year</sid:SensitivityLevelYear>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations contextRef="From2019-01-01to2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" unitRef="BRL" decimals="-3">-918000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations contextRef="From2019-01-01to2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember" unitRef="BRL" decimals="-3">142000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations contextRef="From2019-01-01to2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember" unitRef="BRL" decimals="-3">-125000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations contextRef="From2019-01-01to2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember" unitRef="BRL" decimals="-3">1561000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations contextRef="From2019-01-01to2019-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember" unitRef="BRL" decimals="-3">-649000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" unitRef="BRL" decimals="-3">3847000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" unitRef="BRL" decimals="-3">-3773000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember" unitRef="BRL" decimals="-3">927000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember" unitRef="BRL" decimals="-3">-405000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember" unitRef="BRL" decimals="-3">4715000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember" unitRef="BRL" decimals="-3">-4180000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations contextRef="From2019-01-01to2019-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" unitRef="BRL" decimals="-3">897000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations contextRef="From2019-01-01to2019-12-31_custom_MixedSupplementaryBenefitPlanMember_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" unitRef="BRL" decimals="-3">-1126000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
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    <ifrs-full:NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits contextRef="From2019-01-01to2019-12-31_custom_CbsprevPlanMember" unitRef="Participants" decimals="INF">12979</ifrs-full:NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits>
    <ifrs-full:NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits contextRef="From2018-01-01to2018-12-31_custom_CbsprevPlanMember" unitRef="Participants" decimals="INF">11049</ifrs-full:NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits>
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    <sid:NumberOfSharesHeld contextRef="AsOf2018-12-31" unitRef="Shares" decimals="INF">37084031</sid:NumberOfSharesHeld>
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    <sid:PlanAssetsValue contextRef="AsOf2018-12-31" unitRef="BRL" decimals="-3">5300000000</sid:PlanAssetsValue>
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    <sid:ParticipantsSalaryTerm contextRef="From2019-01-01to2019-12-31_custom_AverageSalarySupplementationPlanMember">P12M</sid:ParticipantsSalaryTerm>
    <sid:PensionPlanExpense contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">40644000</sid:PensionPlanExpense>
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    <sid:ScheduleOfNetSalesRevenueExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;Net&#13;sales revenue is comprised as follows:&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;Consolidated&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 53%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Gross revenue&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Domestic market&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    14,220,420 &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;14,752,901&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,487,011&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Foreign market&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    14,663,297 &lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;11,817,559&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;9,980,572&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    28,883,717 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;26,570,460&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;b&gt;21,467,583&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Deductions &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Canceled sales, discounts&#13;    and rebates&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (325,794)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(234,851)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(262,989)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 8pt"&gt;Taxes on sales&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,121,506)&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(3,366,724)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(2,679,993)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    (3,447,300)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(3,601,575)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;(2,942,982)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Net revenue&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;    25,436,417 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;22,968,885&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;18,524,601&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</sid:ScheduleOfNetSalesRevenueExplanatory>
    <dei:EntityIncorporationStateCountryCode contextRef="From2019-01-01to2019-12-31">D5</dei:EntityIncorporationStateCountryCode>
    <sid:RelatedParties contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">79228000</sid:RelatedParties>
    <sid:RelatedParties contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">64888000</sid:RelatedParties>
    <sid:RelatedParties contextRef="From2017-01-01to2017-12-31" unitRef="BRL" decimals="-3">61549000</sid:RelatedParties>
    <sid:IncomeFromFinancialInvestments contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">93471000</sid:IncomeFromFinancialInvestments>
    <sid:IncomeFromFinancialInvestments contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">111235000</sid:IncomeFromFinancialInvestments>
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    <sid:GainFromDerivative contextRef="From2017-01-01to2017-12-31" unitRef="BRL" decimals="-3">28503000</sid:GainFromDerivative>
    <ifrs-full:OtherIncome contextRef="From2019-01-01to2019-12-31" unitRef="BRL" id="Foot-64-0" decimals="-3">206343000</ifrs-full:OtherIncome>
    <ifrs-full:OtherIncome contextRef="From2018-01-01to2018-12-31" unitRef="BRL" id="Foot-64-1" decimals="-3">1134391000</ifrs-full:OtherIncome>
    <ifrs-full:OtherIncome contextRef="From2017-01-01to2017-12-31" unitRef="BRL" id="Foot-64-2" decimals="-3">42730000</ifrs-full:OtherIncome>
    <sid:BorrowingsAndFinancingForeignCurrency contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">1128520000</sid:BorrowingsAndFinancingForeignCurrency>
    <sid:BorrowingsAndFinancingForeignCurrency contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">988821000</sid:BorrowingsAndFinancingForeignCurrency>
    <sid:BorrowingsAndFinancingForeignCurrency contextRef="From2017-01-01to2017-12-31" unitRef="BRL" decimals="-3">827841000</sid:BorrowingsAndFinancingForeignCurrency>
    <sid:BorrowingsAndFinancingLocalCurrency contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">867785000</sid:BorrowingsAndFinancingLocalCurrency>
    <sid:BorrowingsAndFinancingLocalCurrency contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">1020867000</sid:BorrowingsAndFinancingLocalCurrency>
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    <sid:RelatedPartiesOne contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">16092000</sid:RelatedPartiesOne>
    <sid:Leases contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">49118000</sid:Leases>
    <sid:CapitalizedInterest contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">-117189000</sid:CapitalizedInterest>
    <sid:CapitalizedInterest contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">-71611000</sid:CapitalizedInterest>
    <sid:CapitalizedInterest contextRef="From2017-01-01to2017-12-31" unitRef="BRL" decimals="-3">-91957000</sid:CapitalizedInterest>
    <sid:InterestFinesAndLatePaymentCharges contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">104357000</sid:InterestFinesAndLatePaymentCharges>
    <sid:InterestFinesAndLatePaymentCharges contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">71100000</sid:InterestFinesAndLatePaymentCharges>
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    <sid:CommissionAndBankFees contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">217784000</sid:CommissionAndBankFees>
    <sid:CommissionAndBankFees contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">182179000</sid:CommissionAndBankFees>
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    <sid:PiscofinsOverFinancialIncome contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">25176000</sid:PiscofinsOverFinancialIncome>
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    <sid:ExchangeRatesNet contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">-532883000</sid:ExchangeRatesNet>
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    <sid:FinanceIncomeExpenses contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">-1495643000</sid:FinanceIncomeExpenses>
    <sid:FinanceIncomeExpenses contextRef="From2017-01-01to2017-12-31" unitRef="BRL" decimals="-3">-2463627000</sid:FinanceIncomeExpenses>
    <sid:DollarToEuroSwap contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">783000</sid:DollarToEuroSwap>
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    <sid:CdiXDollarSwap contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">4203000</sid:CdiXDollarSwap>
    <sid:StatementOfGainsAndLossesOnDerivativeTransactions contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">4203000</sid:StatementOfGainsAndLossesOnDerivativeTransactions>
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    <sid:StatementOfGainsAndLossesOnDerivativeTransactions contextRef="From2017-01-01to2017-12-31" unitRef="BRL" decimals="-3">-229000</sid:StatementOfGainsAndLossesOnDerivativeTransactions>
    <sid:FutureDi contextRef="From2017-01-01to2017-12-31" unitRef="BRL" decimals="-3">28503000</sid:FutureDi>
    <sid:TotalFutureDi contextRef="From2017-01-01to2017-12-31" unitRef="BRL" decimals="-3">28503000</sid:TotalFutureDi>
    <sid:Total contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">4986000</sid:Total>
    <sid:Total contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">-1000</sid:Total>
    <sid:Total contextRef="From2017-01-01to2017-12-31" unitRef="BRL" decimals="-3">28274000</sid:Total>
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    <sid:AdjustedProfitLossBeforeTax contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">5848669000</sid:AdjustedProfitLossBeforeTax>
    <sid:AdjustedProfitLossBeforeTax contextRef="From2017-01-01to2017-12-31" unitRef="BRL" decimals="-3">4644447000</sid:AdjustedProfitLossBeforeTax>
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    <ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;2.k) Leases&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;As of January 1, 2019, IFRS 16 was adopted&#13;by the Company.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;When entering into a contract, the Company&#13;assesses whether the contract is, or contains, a lease. The lease is characterized by a lease or transmission of the right of use&#13;for a fixed period in exchange for monthly payments.&amp;#160;A leased asset must be clearly specified.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;The Company determines in the initial recognition,&#13;the lease term or non-cancellable term, which will be used in the measurement of the right-to-use assets and lease liabilities.&#13;The lease term will be reassessed by the Company when a significant event or significant change occurs in the circumstances that&#13;are in the control of the lessee and affect the non-cancellable term. The Company adopts exemption from recognition, as provided&#13;for in the standard, for the lessee contracts with terms of less than 12 (twelve) months, or whose underlying asset object of the&#13;contract is of low value.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;On the start date, the Company recognizes&#13;the right to use asset and the lease liability at present value. The asset right of use must be measured at cost. The cost includes&#13;the lease liability, initial costs, advance payments, estimated costs to dismantle, remove or restore. The lease liability is measured&#13;on the start date by the Company at the present value of the lease payments that are made on that date. The payments are discounted&#13;at the interest rate implicit in the lease, or if the rate cannot be determined, an incremental borrowing&amp;#160;rate will be used&#13;on the Company's loan.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;For contracts that the Company determines&#13;the business rate, it is understood that this rate is the rate implied in terms and which is applied to discount the flow of future&#13;payments. In contracts with no rate definition, the Company applied the incremental borrowing rate, obtaining it through consultations&#13;with banks where it has a relationship, adjusted for the expected inflation for the coming years.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;For the subsequent measurement, it is used&#13;the cost method to the right-of-use assets and for depreciation as determined in IAS 16 - Property, Plant and Equipment. However,&#13;for the purpose of depreciation, the Company determines the use of the straight-line method based on the remaining useful life&#13;of the assets or the term of the contract, whichever is shorter.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;The effects of PIS and COFINS recoverable&#13;generated after the effective payment of the obligations will be recorded as a reduction of depreciation expenses for the right&#13;to use and financial expenses recognized monthly.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;IAS 36 - Impairment of Assets will also&#13;be applied in order to determine whether the right-of-use asset has impairment indicators and to account for any impairment loss&#13;identified.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;2.l) Intangible assets&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;Intangible assets comprise assets acquired&#13;from third parties, including through business combinations.&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;These assets are recognized at cost of acquisition&#13;or formation, less amortization calculated on a straight-line basis on the exploration or recovery periods estimated.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;Mineral rights acquired are classified as&#13;rights and licenses in intangible assets.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;Intangible assets with indefinite useful&#13;lives and goodwill based on expected future profitability are not amortized.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0 0 0 14.2pt; line-height: 116%"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Goodwill&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;Goodwill represents the positive difference&#13;between the amount paid and/or payable for the acquisition of a business and the net fair values of the acquiree&amp;#180;s assets&#13;and liabilities. Goodwill on acquisitions from business combinations is recognized as intangible assets in the consolidated financial&#13;statements. The negative goodwill on purchase is recognized as a gain in the statement of income at the acquisition date. Goodwill&#13;is annually tested for impairment or at any time when circumstances indicate a possible loss. Impairment losses on goodwill are&#13;not reversed. Gains and losses on the disposal of a Cash-Generating Unit (CGU) include the carrying amount of goodwill related&#13;to the CGU sold.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;Goodwill is allocated to CGUs for impairment&#13;testing purposes. The allocation is made to CGUs or group of CGUs that are expected to benefit from the business combination in&#13;which the goodwill arose, and if that unit is not greater than the operating segment.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -14.2pt; margin: 0 0 0 14.2pt; line-height: 116%"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Software&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0 0 0 14.2pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"&gt;Software licenses purchased are capitalized&#13;based on the costs incurred to purchase the software and make it ready for use. These costs are amortized on a straight-line basis&#13;over the estimated useful lives in up to 10 years.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory>
    <sid:SummaryOfNewStandardsAndInterpretationsIssuedAndNotYetAdoptedTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;following standard and interpretation has been issued and will be mandatory for subsequent accounting periods, that is, as of&#13;January 1, 2020 and 2021 and were not early adopted by the Group for the year ended December 31, 2019:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border: Black 1pt solid; padding-right: 1.45pt; width: 23%; text-align: center"&gt;&lt;b&gt;Standard&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; width: 57%; text-align: center"&gt;&lt;b&gt;Main&#13;    items introduced by the standard&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; width: 20%; text-align: center"&gt;&lt;b&gt;Effective&#13;    date&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="text-align: center; margin: 0pt 13.1pt 0pt 8.35pt; font: 11pt Times New Roman, Times, Serif"&gt;The&#13;                                         Conceptual framework for financial reporting&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 13.1pt 0pt 8.35pt; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; text-align: justify"&gt;Review&#13;    of the Conceptual Framework by establishing a comprehensive set of concepts for guidance on financial performance reporting;&#13;    better definitions and guidelines, highlighting the definition of a liability; and clarification in relevant areas.&lt;/td&gt;&#13;    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="text-align: center; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;January&#13;                                         1, 2020&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif"&gt;The following standards and interpretations have&#13;been issued and were applied by the Company as of January 1, 2019:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="5" border="0" style="width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 34%; text-align: center"&gt;&lt;b&gt;Standard&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 33%; text-align: center"&gt;&lt;b&gt;Main items introduced by the standard&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 33%; text-align: center"&gt;&lt;b&gt;Effective date&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(219,229,241)"&gt;&#13;    &lt;td style="text-align: center"&gt;IFRS16 &amp;#8211; Leases&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&#13;        &lt;p style="font: 9pt Arial, Helvetica, Sans-Serif"&gt;This new standard defines the principles for recognition, measurement, presentation&#13;        and disclosure of leases and introduces a single model for the accounting of leases in the balance sheet for the lessees. A lessee&#13;        recognizes a right of use asset that represents his right to use the leased asset and a lease liability that represents his obligation&#13;        to make lease payments. Optional exemptions are available for short-term leases and low-value items. For lessors, accounting treatment&#13;        remains practically the same, with the classification of leases as operating leases or financial leases.&lt;/p&gt;&#13;        &lt;p style="font: 9pt Arial, Helvetica, Sans-Serif"&gt;IFRS 16 replaces existing lease standards, including IAS 17 - Leasing operations&#13;        and IFRIC 4, SIC 5 and SIC 27 - Complementary aspects of leasing operations&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;January 1, 2019&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-align: center"&gt;IFRIC 23 &amp;#8211; Uncertainty over Income Tax Treatments&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;Can be unclear how tax law applies to a particular transaction or circumstance. This interpretation complements IAS 12 &amp;#8211; Income Tax, to clarify how to reflect the effects of uncertainty over income tax treatments. &lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfNewStandardsAndInterpretationsIssuedAndNotYetAdoptedTableTextBlock>
    <sid:SummaryOfDirectEquityInterestsInSubsidiariesJointVenturesJointOperationsAssociatesAndOtherInvestmentsTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;p style="margin: 0 0 10pt; font: 9pt/115% Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;8.a)&#13;Investments in joint ventures, joint operations, associates and other investments&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="9" style="border-bottom: rgb(0,0,0) 1px solid; padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&lt;p style="text-align: right; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0; font: 7pt Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&lt;/td&gt;&#13;    &lt;td colspan="8" style="border-bottom: rgb(0,0,0) 1px solid; white-space: nowrap; text-align: right"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Companies&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="9" style="border-bottom: rgb(0,0,0) 1px solid; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Participation&#13;    in&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="9" style="border-bottom: rgb(0,0,0) 1px solid; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Participation&#13;    in&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; vertical-align: middle; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: middle; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; vertical-align: middle; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: middle; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; vertical-align: middle; white-space: nowrap"&gt;&lt;p style="text-align: center; margin: 0; font: 7pt Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;Shareholders&amp;#8217;&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0; font: 7pt Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;equity&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: middle; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; vertical-align: middle; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Fair&#13;    Value&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: middle; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; vertical-align: middle; white-space: nowrap"&gt;&lt;p style="text-align: center; margin: 0; font: 7pt Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;Profit&#13;                                         /&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0; font: 7pt Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;(Loss)&#13;        for&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0; font: 7pt Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;the&#13;        period&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; vertical-align: middle; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: middle; white-space: nowrap; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; vertical-align: middle; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/td&gt;&#13; 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text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; vertical-align: middle; white-space: nowrap; text-align: center"&gt;&lt;p style="text-align: center; margin: 0; font: 7pt Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;Profit&#13;                                         /&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0; font: 7pt Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;(Loss)&#13;        for&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="text-align: center; margin: 0; font: 7pt Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;the&#13;        period&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(217,225,242)"&gt;&#13;    &lt;td style="width: 20%; white-space: nowrap"&gt;&lt;b&gt;Joint-venture&#13;    and Joint-operation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 7%; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;MRS Log&amp;#237;stica&#13;    S.A.&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;4,145,205&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&#13;    2,616,218&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&#13;    &amp;#160;&amp;#160;1,528,987&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&#13;    433,635&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;187,597&lt;/td&gt;&#13; 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   &lt;td style="white-space: nowrap; text-align: right"&gt;194,403&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(217,225,242)"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;MRS - fair value&#13;    amortization (Note 8.b)&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&#13;    (11,747)&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&#13;    (11,746)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap"&gt;CBSI&#13;    - Companhia Brasileira de Servi&amp;#231;os de Infraestrutura&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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text-align: right"&gt;&amp;#160;&amp;#160;&#13;    3,209,378&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&#13;    1,189,056&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&#13;    271,116&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&#13;    (17,100)&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&#13;    4,065,604&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;2,883,851&lt;/td&gt;&#13; 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padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;b&gt;5,825,596&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;b&gt;2,718,043&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;b&gt;704,751&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;2,250,623&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;171&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&amp;#160;&#13;    112&lt;/td&gt;&#13; 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text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;b&gt;&amp;#160;&#13;    157 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"&gt;&lt;b&gt;171&#13;    &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; white-space: nowrap; text-align: right"&gt;&lt;b&gt;5,630,613&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(217,225,242)"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Total Equity&#13;    in results of affiliated companies (Note 8.b)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: rgb(0,0,0) 1px solid; border-bottom: rgb(0,0,0) 3px double; white-space: nowrap; text-align: right"&gt;&lt;b&gt;125,715&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: rgb(0,0,0) 1px solid; border-bottom: rgb(0,0,0) 3px double; white-space: nowrap; text-align: right"&gt;&lt;b&gt;135,706&amp;#160;&#13;    &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Investment properties&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&lt;b&gt;101,195&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(217,225,242)"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&lt;b&gt;Total Investments&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: rgb(0,0,0) 1px solid; border-bottom: rgb(0,0,0) 3px double; white-space: nowrap; text-align: right"&gt;&lt;p style="text-align: right; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0; font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3,584,169&amp;#160;&#13;        &lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: rgb(0,0,0) 1px solid; border-bottom: rgb(0,0,0) 3px double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;p style="text-align: right; margin: 0; font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="text-align: right; margin: 0; font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;        5,630,613&amp;#160;&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0 0 10pt; font-size: 7pt; line-height: 115%"&gt;(*)&#13;As of December 31, 2019, and 2018, the Fair Value generated in the loss of control of Transnordestina Log&amp;#237;stica S.A. is R$&#13;659,105 and impairment of R$ 387,989.&lt;/p&gt;</sid:SummaryOfDirectEquityInterestsInSubsidiariesJointVenturesJointOperationsAssociatesAndOtherInvestmentsTableTextBlock>
    <sid:ScheduleOfOperatingLeaseCommitments contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif"&gt;The reconciliation between the amount of lease&#13;liabilities recognized on transition to IFRS 16 and the amount of operating lease commitments disclosed in the notes to the consolidated&#13;financial statements for the year ended December 31, 2018 is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 82%"&gt;&lt;b&gt;Operating lease commitment at December 31,2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: rgb(0,0,0) 1px solid; border-bottom: rgb(0,0,0) 1px solid; background-image: none; background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; width: 18%; text-align: right"&gt;&lt;b&gt;4,217,333&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(220,230,241)"&gt;&#13;    &lt;td&gt;Renewal options not included in commitments&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;833,083&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;Effect timing differences between inception and commencement&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;b&gt;(26,580)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(220,230,241)"&gt;&#13;    &lt;td&gt;Variable lease payments not included in commitments&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"&gt;&lt;b&gt;&amp;#160;(3,661,675)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Lease liabilities before discounting &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 3px double; background-image: none; background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; text-align: right"&gt;&lt;b&gt;1,362,161&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(220,230,241)"&gt;&#13;    &lt;td&gt;Discount to presente value&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 1px solid; text-align: right"&gt;&lt;b&gt;(990,827)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Lease liabilities at January 01, 2019&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: rgb(0,0,0) 3px double; background-image: none; background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; text-align: right"&gt;&lt;b&gt;371,334&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:ScheduleOfOperatingLeaseCommitments>
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    <sid:VariableLeasePaymentsNotIncludedInCommitments contextRef="AsOf2018-12-31" unitRef="BRL" decimals="-3">-3661675000</sid:VariableLeasePaymentsNotIncludedInCommitments>
    <sid:LeaseLiabilitiesBeforeDiscounting contextRef="AsOf2018-12-31" unitRef="BRL" decimals="-3">1362161000</sid:LeaseLiabilitiesBeforeDiscounting>
    <sid:DiscountToPresenteValue contextRef="AsOf2018-12-31" unitRef="BRL" decimals="-3">990827000</sid:DiscountToPresenteValue>
    <sid:LeaseLiabilitiesTwo contextRef="AsOf2018-12-31" unitRef="BRL" decimals="-3">371334000</sid:LeaseLiabilitiesTwo>
    <ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="text-align: justify; text-indent: 0cm; margin: 0; line-height: 115%"&gt;&lt;b&gt;30&amp;#160;&amp;#160;&amp;#160;&#13;EVENTS AFTER THE REPORTING PERIOD&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0 0 0 25.1pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In&#13;January 2020, the Company issued debt securities in the foreign market (&amp;#8220;Notes&amp;#8221;), through its subsidiary CSN Islands&#13;XI Corp, in the amount of US$1 billion, with maturity in 2028 and interest rate of 6.75% per year. Part of the funds raised, in&#13;the amount of US$263 million, were used in the repurchase offer (&amp;#8220;Tender Offer&amp;#8221;) of the Notes issued by CSN Resources&#13;SA with maturity in 2020, as communicated to the market on January 17, 2020. The Notes are guaranteed, unconditionally and irrevocably,&#13;by the Company.&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0 0 0 25.1pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;USIMINAS&#13;shares classified as financial investments (see note 4) are exposed to changes in share prices since the securities are valued&#13;at fair value through profit or loss according to quotations on the Stock Exchange. On&amp;#160;April 2, 2020, common and preferred&#13;shares depreciated in the global amount of R$999.9 million since the balance sheet date.&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0 0 0 35.4pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="text-align: justify; text-indent: -18pt; margin: 0 0 0 25.1pt"&gt;&amp;#183;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;During&#13;March 2020, the pandemic of Covid-19 spread significantly on a global scale. The pandemic has the potential to cause significant&#13;operational disruptions globally, and is expected to result in volatility in the global markets, affecting global and regional&#13;economies. In the event that the disruptions resulting from the pandemic continues to increase worldwide, they can materially&#13;affect the global economy and the financial markets such as interest rates and exchange rates applicable to our indebtedness as&#13;well as affect our clients and suppliers. These consequences could affect the Company&amp;#8217;s financial condition and results&#13;of operations. We created a special Committee that is in charge of monitoring the pandemic, its effects on the global economy&#13;and is focused on minimizing the effects to our employees, transactions and financial results. Note that the timeframe and overall&#13;effects of the pandemic is currently unpredictable. We are not able to predict the outcome on the global economy and the consequences&#13;to Company&amp;#8217;s transactions and financial results.&lt;/p&gt;</ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory>
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    <dei:AmendmentDescription contextRef="From2019-01-01to2019-12-31">Explanatory Note This Amendment No. 1 to the Annual Report on Form 20-F for the year ended December 31, 2019 of Companhia Sider&#250;rgica Nacional (the &#8220;Company&#8221;), filed with the Securities and Exchange Commission on April 2, 2020 (the &#8220;Annual Report&#8221;), is being filed for the following reasons:         1. To file Exhibit 101, which presents financial information of the Company in eXtensible Business Reporting Language (&#8220;XBRL&#8221;). Item 19 of the Annual Report is amended to include the following exhibits:         Exhibit Number            Description         101.INS       XBRL Instance Document.    101.SCH       XBRL Taxonomy Extension Schema.    101.CAL       XBRL Taxonomy Extension Scheme Calculation Linkbase.    101.DEF       XBRL Taxonomy Extension Scheme Definition Linkbase.    101.LAB       XBRL Taxonomy Extension Scheme Label Linkbase.    101.PRE       XBRL Taxonomy Extension Scheme Presentation Linkbase.         2. To amend Exhibit 2.4 &#8220;Description of the registrant&#8217;s securities registered under Section 12 of the Exchange Act.&#8221;, which was filed as Exhibit 24. Item 19 is amended to replace Exhibit 24 to the Exhibit 2.4 attached herein This Amendment No. 1 comprises a cover page, this explanatory note, the exhibits referred to above, the signature page and the required certifications of the chief executive officer and chief financial officer of the Company.</dei:AmendmentDescription>
    <sid:DisclosureOfDescriptionOfBusinessExplanatory contextRef="From2019-01-01to2019-12-31">&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0 0 0 25.1pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;DESCRIPTION OF BUSINESS&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Companhia&#13;Sider&amp;#250;rgica Nacional &amp;#8220;CSN&amp;#8221;, also referred to as the &amp;#8220;Company&amp;#8221;, is a publicly-held company incorporated&#13;on April 9, 1941, under the laws of the Federative Republic of Brazil (Companhia Sider&amp;#250;rgica Nacional, its subsidiaries,&#13;joint ventures, joint operations and associates are collectively referred to herein as the "Group&amp;#8221;). The Company&amp;#8217;s&#13;registered office is located in S&amp;#227;o Paulo, SP, Brazil.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CSN&#13;is listed on the S&amp;#227;o Paulo Stock Exchange (B3 S.A.- Brasil, Bolsa, Balc&amp;#227;o) and on the New York Stock Exchange (NYSE).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Group's main operating activities are divided into five (5) segments as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Steel:&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company&amp;#8217;s main industrial facility is the Presidente Vargas steelworks (&amp;#8220;UPV&amp;#8221;), located in the city of Volta&#13;Redonda, State of Rio de Janeiro. This segment consolidates all operations related to the production, distribution and sale of&#13;flat steel, long steel, metallic containers and galvanized steel. In addition to the facilities in Brazil, CSN has commercial&#13;operations in the United States and operations in Portugal and Germany to achieve markets and providing excellent services for&#13;final consumers. Its steel is used in home appliances, civil construction and automobile industries.&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Mining:&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;The&#13;production of iron ore is developed in the cities of Congonhas, Ouro Preto and Belo Vale, State of Minas Gerais &amp;#8211; by subsidiary&#13;CSN Minera&amp;#231;&amp;#227;o.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 6pt 0 0 2.85pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Iron&#13;ore is sold basically in the international market, especially in Europe and Asia. The prices charged in these markets are historically&#13;cyclical and subject to significant fluctuations over short periods of time, driven by several factors related to global demand,&#13;strategies adopted by the major steel producers, and the foreign exchange rate. All these factors are beyond the Company&amp;#8217;s&#13;control. The ore transportation is carried out through Terminal de Carv&amp;#227;o e Min&amp;#233;rios do Porto de Itaguai &amp;#8211; (&amp;#8220;TECAR&amp;#8221;),&#13;a solid bulk terminal, one of the four terminals that comprise the Port of Itaguai, located in the State of Rio de Janeiro. Imports&#13;of coal and coke are also carried out through this terminal by provision of services by CSN Minera&amp;#231;&amp;#227;o to CSN. The Company&amp;#180;s&#13;mining activities also comprises tin exploitation, which is based in the State of Rond&amp;#244;nia, to supply the needs of UPV. The&#13;excess of raw material is sold to subsidiaries and third parties.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company's mining activities utilize tailings dams for which all appropriate measures are taken to mitigate the risks inherent&#13;to the handling and disposal of the tailings and to comply with current environmental legislation. It is important to reiterate&#13;that operating without dependence on these dams is a priority in our mining activities, for which investments of around R$ 250&#13;million in two tailing filtration plants, which are already in an operational ramp up phase, adapting its operations, identifying&#13;and implementing various optimizations of process. In this context, CSN Minera&amp;#231;&amp;#227;o will now process the tailings in the&#13;dry process in full, discarding the use of dams in its iron ore process. As a consequence of these measures, decommissioning of&#13;dams is the natural way of processing dry tailings.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;All&#13;of our mining dams are positively certified and comply with the environmental legislation in force.&lt;/font&gt;&lt;/p&gt;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#8226;&amp;#160;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Cement&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CSN&#13;entered in the cement market boosted by the synergy between this activity and its existing businesses. Next to the President Vargas&#13;Steelworks in Volta Redonda (RJ) is installed the new business unit, which produces CP-III type of cement&amp;#160; using slag produced&#13;by the UPV blast furnaces in Volta Redonda. It also explores limestone and dolomite at the Arcos unit, located in the State of&#13;Minas Gerais, to satisfy the needs of UPV as of the cement plant. Additionally, the operation of its clinker production line is&#13;located in Arcos/MG. As a result, the Company is self-sufficient in cement production, with an installed capacity of 4.7 million&#13;tons per year.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#8226;&amp;#160;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Logistics&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Railroads:&lt;/i&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CSN&#13;has interests in three railroad companies: MRS Log&amp;#237;stica S.A., which manages the former Southeast Railway System of Rede&#13;Ferrovi&amp;#225;ria Federal S.A (&amp;#8220;RFFSA&amp;#8221;)., Transnordestina Log&amp;#237;stica S.A. (&amp;#8220;TLSA&amp;#8221;) and FTL - Ferrovia&#13;Transnordestina Log&amp;#237;stica S.A. (&amp;#8220;FTL&amp;#8221;), which the the latter two hold the concession to operate the &amp;#160;former&#13;Northeast Railway System of RFFSA, in the States of Maranh&amp;#227;o, Piau&amp;#237;, Cear&amp;#225;, Rio Grande do Norte, Para&amp;#237;ba,&#13;Pernambuco, Alagoas and Sergipe, with TLSA being responsible for the rail links of Eliseu Martins &amp;#8211; Trindade, Trindade &amp;#8211;&#13;Salgueiro, Salgueiro &amp;#8211; Porto Suape, Salgueiro &amp;#8211; Miss&amp;#227;o Velha and Miss&amp;#227;o Velha - Pec&amp;#233;m (Railway System&#13;II), under construction, and FTL being responsible for the rail links of S&amp;#227;o Luis - Altos, Altos - Fortaleza, Fortaleza &amp;#8211;&#13;Souza, Souza&amp;#160; - Recife/Jorge Lins, Recife/Jorge Lins &amp;#8211; Salgueiro, Jorge Lins &amp;#8211; Propri&amp;#225;, Paula Cavalcanti&#13;&amp;#8211; Cabedelo, Itabaiana - Macau (Railway System I).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Ports&lt;b&gt;:&lt;/b&gt;&lt;/i&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company operates in the State of Rio de Janeiro, by means of its subsidiary Sepetiba Tecon S.A., operates the Container Terminal&#13;(&amp;#8220;TECON&amp;#8221;) and by means of its subsidiary CSN Minera&amp;#231;&amp;#227;o, the TECAR, both located at the Itagua&amp;#237; Port.&#13;Established in the harbor of Sepetiba, the mentioned port has a privileged highway, railroad and maritime access.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(&amp;#8220;TECON&amp;#8221;)&#13;is responsible for the shipments of CSN&amp;#180;s steel products, movement and storage of containers, vehicles, general cargo, among&#13;other products; and TECAR performs the operational activities of loading and unloading of solid bulk ships, storage and distribution&#13;(road and rail) of coal, coke, zinc concentrate, sulfur, iron ore and other bulk, intended for the seaborne market, for our own&#13;operation and for third parties.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#8226;&amp;#160;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Energy:&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Since&#13;the energy supply is fundamental in CSN&amp;#180;s production process, the Company owns and operates facilities to generate electric&#13;power for guaranteeing its self-sufficiency.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;note 25 - &amp;#8220;Segment Information&amp;#8221; details the financial information per each of CSN&amp;#180;s business segment.&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;&lt;b&gt;Going Concern&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;In&#13;2019, the Company amortized principal and interest in the approximate amount of R$13.8 &amp;#160;billion of its loans and financing.&#13;In 2020, loans and interest to be incurred next year, are expected to be paid in the approximate amount of R$6.5 billion. The&#13;financial leverage may adversely affect the Company&amp;#8217;s businesses, financial conditions and operating results, which the&#13;following main impacts are considered by management:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 0 32.2pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#8226;&amp;#160;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Allocation of a substantial part of the cash generated from operations for repayment of the borrowings.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 0 32.2pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Exposure to (i) fluctuations in interest rates due to the renegotiation of debts and new borrowings taken, and (ii) fluctuations&#13;in exchange rates since a significant part of the borrowings is denominated in foreign currency.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 0 32.2pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Increase in the economic and financial vulnerability due to adverse conditions of the industry and segment, limiting the funds&#13;available in the short term, considering the high financial leverage and the expected cash disbursements;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 0 32.2pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#8226;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Limitation of the Company&amp;#8217;s ability to enter into new businesses (acquisitions) until the financial leverage is reduced;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 0 32.2pt; text-align: justify; text-indent: -18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#8226;&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Limitation of the Company&amp;#8217;s ability to obtain new credit lines under more favorable interest conditions due to the risks&#13;associated to the current financial leverage.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company&amp;#8217;s ability to continue operating depends, therefore, on the achievement of operating targets defined by management,&#13;in addition to refinancing of contracted debts, and/or actions related to financial deleveraging.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;addition to the continuous focus on improvement in operating income, management has various actions in progress to increase the&#13;Company&amp;#8217;s liquidity through an extension of borrowing payment terms.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;This&#13;plan was started in 2015, with the renegotiation of R$ 2.5 billion with Caixa Econ&amp;#244;mica Federal and R$ 2.2 billion with Banco&#13;do Brasil S.A, postponing the maturities from 2016 and 2017 to 2018 through 2022. In 2016, the Company extended the installments&#13;of certain NCE contracts amounting to R$ 100 million and prepayments of US$ 66 million with Bradesco, postponing the maturities&#13;from 2016 to 2019, which are settled during that year. Always committed to the plan to extend it debt payment term, mainly those&#13;of short term, the company&amp;#8217;s management concluded, in February 2018, the reprofile of its debts at R$ 4.98 billion with&#13;Banco do Brasil, extending the maturity dates from 2018 to 2022 for maturities up to 2024. Still in February 2018, the company&#13;issued debt instruments (&amp;#8220;Notes&amp;#8221;) in the amount of US$350 million through our wholly-owned subsidiary CSN Resources&#13;S.A., with maturity date in 2023 and, in conjunction, made a repurchase offer (&amp;#8220;Tender Offer&amp;#8221;) of the Notes previously&#13;issued by CSN Islands XI Corp and CSN Resources S.A, having been repurchased US$350 million in Notes with maturities scheduled&#13;for 2019 and 2020. In April 2019, the Company issued debt securities in the foreign market (&amp;#8220;Notes&amp;#8221;), in the amount&#13;of US$ 1 billion through its subsidiary CSN Resources S.A., being: US$400 million due in 2023 and US$600 million with maturity&#13;in 2026. Promoted a repurchase offer (&amp;#8220;Tender Offer&amp;#8221;) of Notes issued by CSN Islands XI Corp and CSN Resources S.A.,&#13;and US$1 billion in securities were repurchased, with maturities scheduled for September 2019 and July 2020, respectively. In&#13;July 2019, the Company issued debt securities on the foreign market (&amp;#8220;Notes&amp;#8221;), in the amount of US$ 175 million through&#13;its subsidiary CSN Resources S.A., due in 2023 and promoted the final payment of the debt in the foreign market (&amp;#8220;Notes&amp;#8221;)&#13;issued by the company CSN Islands XI Corp in September 2019, in US$142 million.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 11pt Times New Roman, Times, Serif"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Additionally,&#13;Management studies alternatives to financial deleverage from the disposal of non-strategic assets. However, it is not possible&#13;to affirm that the sale of assets will occur within a 12-month period. 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    <sid:SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock contextRef="From2019-01-01to2019-12-31">&lt;table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"&gt;&lt;tr&gt;&lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%"&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;&#13;                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: center"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;P&amp;#38;L&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Revenues&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 14pt"&gt;Sales&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,122,303&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;1,278,751&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;880,145&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 14pt"&gt;Interest (note 24)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;79,228&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;64,888&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;61,549&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td&gt;&lt;b&gt;Expenses&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 14pt"&gt;Purchases&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,958,958)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,418,282)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(1,176,930)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 14pt"&gt;Interest (Note 24)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(16,092)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 14pt"&gt;Foreing exchange and&#13;    monetary variations, net&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;3,586&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;13,611&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="text-indent: 14pt"&gt;Other expenses&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;(150,943)&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(904,253)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(77,124)&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;b&gt;(235,236)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sid:SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock>
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padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    3,240 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;363&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,750&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;73&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    1,734 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;937&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    current assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    1,326,281 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;59,405&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15,955&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    736,768 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;41,284&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;108,851&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,718&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&#13;    current assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    2,016,677 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;79,811&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;82,111&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,100,480&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;43,448&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;129,819&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;47,525&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Non-current&#13;    assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    non-current assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;789,562&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;258,391&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;24,361&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    804,570 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,111&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;222,630&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;25,840&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Investments,&#13;    PP&amp;#38;E and intangible assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    8,316,033 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    8,968,447 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    426,403 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,482,292&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,324&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    8,428,567 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;457,578&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&#13;    non-current assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    9,105,595 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    9,226,838 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    450,764 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;7,286,862&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;8,435&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    8,651,197 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;483,418&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&#13;    Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;11,122,272&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    9,306,649 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    532,875 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;8,387,342&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;51,883&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    8,781,016 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;530,943&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Current&#13;    liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Borrowings&#13;    and financing&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;653,784&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;103,877&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    422,793 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,350&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; 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   &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    current liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; background-color: white; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    1,561,684 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;171,821&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,793&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,368,290&#13; 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padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;18,298&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&#13;    current liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    2,471,502 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;275,698&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;16,793&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,791,083&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;38,194&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;255,722&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;18,298&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Non-current&#13;    liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; background-color: white; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; 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   &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Borrowings&#13;    and financing&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    2,369,615 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    6,084,424 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,111,518&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,262&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    5,754,073 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Leases&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; background-color: white; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    1,650,758 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; 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   &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    non-current liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;527,871&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;430,603&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,550&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13; 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padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15,113&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&#13;    non-current liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; background-color: white; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    4,548,244 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    6,515,027 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;16,550&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2,752,053&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,801&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    5,972,912 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;15,113&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Shareholders&amp;#8217;&#13;    equity&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    4,102,526 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    2,515,924 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    499,532 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3,844,206&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;11,888&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    2,552,382 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;497,532&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; 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   &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Net&#13;    revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; 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   &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    163,048 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,726,448&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; 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   &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (18,020)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (60,104)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;    income (expenses), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (1,460)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (268,089)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (18,386)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,183&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(151,839)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(179)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (26,103)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(126)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Income&#13;    before income tax and social&lt;br /&gt;&#13; 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   &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (36,463)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;18,442&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    784,375 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;12,763&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (44,123)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;28,299&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Current&#13;    and deferred income tax&lt;br /&gt;&#13;    and social contribution&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (6,428)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; 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text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(6,147)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(262,760)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;    (3,761)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; 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   &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&#13;    521,615 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;9,002&#13; 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   &lt;td style="width: 53%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12/31/2017&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(217, 225, 242)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Production costs &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,385,306 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,145,793&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,376,862&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Sales expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;11,539 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,850&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;8,851&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(217, 225, 242)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General and Administrative Expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;24,859 &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;23,464&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;23,052&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,421,704&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,175,107&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,408,765&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(217, 225, 242)"&gt;&#13; 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border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,519,331&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,273,021&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1,453,335&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt 0 0pt 18pt; text-align: justify; text-indent: -18pt; font-size: 7pt; line-height: 115%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Refers mainly to depreciation and amortization of paralyzed assets as described in note 23.&lt;/font&gt;&lt;/p&gt;</sid:DisclosureOfDepreciationAmortizationAndDepletionExplanatory>
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      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-01" xml:lang="en-US">They are dormant Companies therefore they do not appear in the note 8.a, where is disclosed business information under the equity method and fair value through profit or loss and comprehensive income.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-02" xml:lang="en-US">CSN Gestao de Recursos Financeiros was liquidated on June 13, 2019</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-03" xml:lang="en-US">On February 1, 2019, the Federal Taxpayers' Registry was canceled and, therefore, the settlement process of Aceros Mexico CSN was terminated, however, before third parties and for the purposes of commercial law, the settlement was retroactive to September 18, 2018</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-04" xml:lang="en-US">Company incorporated on August 22, 2019.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-05" xml:lang="en-US">On November 29, 2019, a purchase and sale agreement for share was signed, whereby Companhia Siderurgica Nacional acquired the entire participation that CKTR Brasil Servicos Ltda held in CBSI - Companhia Brasileira de Servicos de Infraestrutura. As a result, as of the date mentioned, CSN now holds 100% of CBSI's share capital.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-06" xml:lang="en-US">On August 6, 2019 CSN Asia Limited was liquidated</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-07" xml:lang="en-US">On December 31, 2019 and 2018, the Company directly owned 26,611,282 common shares, 2,673,312 preferred shares class A and 34,092,604 preferred shares class B, totaling 36,765,916 preferred shares of MRS Logistica S.A.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-08" xml:lang="en-US">On May 10, 2019, 501,789 shares of shareholder FINOR, all class B preferred shares, were transferred to shareholder CSN. On December 31,2019, the Company had 24,168,304 ordinary shares, 501,789 preferred shares Class B (as of December 31,2018 had 24,168,304 ordinary shares and no preferred shares).</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-09" xml:lang="en-US">Refers to dividends and interest on equity distributed to minority shareholders of CSN Mineracao.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-10" xml:lang="en-US">Refer basically to railway assets such as courtyards, tracks, mines and dormant and in the group leasehold improvements, vehicles, hardware.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-11" xml:lang="en-US">Financial investment with restricted modality and linked to Bank Certificate of Deposit to secure a letter of guarantee from financial institutions.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-12" xml:lang="en-US">Investments in National Treasury Bills (LFT) managed by its exclusive funds.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-13" xml:lang="en-US">In December 2019, the Company opted to reclassify Usiminas' investment to current assets (see notes 8.f and 12.II), and part of the shares guarantees a portion of the Company's debt.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-14" xml:lang="en-US">Bonds with Fibra Bank due in February 2028.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-15" xml:lang="en-US">As of December 31, 2019, the investments in Time Deposit in custody to cover additional expenses of the sale of LLC was fully redeemed.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-16" xml:lang="en-US">In 2019, was recognized in other operating, the amount of (R$790,353). On December 31,2018 was (R$370,191).</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-17" xml:lang="en-US">The sensitivity analysis is based on the assumption of maintaining as probable scenario the market rates at December 31, 2019 recorded in the Company's assets and liabilities.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-18" xml:lang="en-US">Refers mainly to PIS / COFINS, ICMS recoverable and income and social contribution taxes to be offset. On September 20, 2018, res judicata the writ of mandamus and special appeal filed in 2006, in which CSN and Federal Union were parties, related to the discussion about the non-inclusion of ICMS in the calculation base of PIS and COFINS, confirmed the CSN's right to offset the amounts over-collected from 2001 to 2014.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-19" xml:lang="en-US">Refers a payment of freight expenses and maritime insurance over revenues didn't recognized.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-20" xml:lang="en-US">This is a certain and due amount, arising from the res judicata favorable decision to the Company, which is irreversible and irrevocable, in order to apply the STJ's consolidated position on the subject, which culminated in the conviction of Eletrobras to the payment of the correct interest and monetary adjustment of the Compulsory Loan. The res judicata decision, as well as the certainty about the amounts involved in the liquidation of the sentence (judicial procedure to request the satisfaction of the right), allowed the conclusion that the entry of this value is certain. In addition to this amount already recorded, the Company continues to seek alternatives for the recovery of additional credits and the estimate can reach an amount greater than R$350 million.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-21" xml:lang="en-US">Long-term iron ore inventories that will be used after the construction of the processing plant, which will produce pellet feed, expected to start operating from the second half of 2021.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-22" xml:lang="en-US">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.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-23" xml:lang="en-US">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.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-24" xml:lang="en-US">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.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-25" xml:lang="en-US">50% of the stake held prior to the acquisition;</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-26" xml:lang="en-US">Total amount paid for another 50% of the CBSI company.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-27" xml:lang="en-US">On April 8, 2013, INEA imposed on CSN a fine of R$ 35 million in respect of the aspects involving the Volta Grande IV condominium, determining that the actions already considered and discussed in the civil suit filed in July 2012. In connection with the application of this fine, an annulment action was distributed, in January 2014, to the 10th Civil Court of the State of Rio de Janeiro, seeking the annulment of the fine and its effects. In parallel, INEA filed a tax enforcement action in order to enforce the amount of the fine imposed. The aforementioned Tax Enforcement action was distributed in May 2014 to the 4th Volta Redonda Active Debt Registry in the State of Rio de Janeiro. Currently, said enforcement action is suspended until the judgment of the annulment action, in order to avoid conflicting decisions.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-28" xml:lang="en-US">On October 15, 2019, CSN received a new tax assessment requesting the payment of IRPJ / CSLL referring to profits earned by a foreign contractor, in the total amount of R$1 Billion;</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-29" xml:lang="en-US">On December 23, 2019, CSN Mineracao received 03 (three) new Notifications of Launches demanding payment of differences in the payment of CFEM, in the total amount of R$689 million;</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-30" xml:lang="en-US">The average quotation as of December 31, 2019 in the amount R$ 14.11 per share was used.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-31" xml:lang="en-US">For calendar year 2019, the Company opted for taxation based on the quarterly actual profit, according art. 9,430/96, with  income tax and social contribution due being paid in a single installment, until the last business day of the month following the end of each quarter.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-32" xml:lang="en-US">In 2019, fixed assets were acquired through a loan in the amount of R$100,661, net of recoverable taxes of R$22,563.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-33" xml:lang="en-US">Composed mainly by mineral rights. Amortization is recorded based on production volumes.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-34" xml:lang="en-US">The goodwill of the Packaging cash-generating unit is shown net of impairment loss in the amount of R$109,330, recognized in 2011.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-35" xml:lang="en-US">The goodwill and trademark that are recorded in line item intangible assets at long steel segment, those transactions are derived from the business combination of Stahlwerk Thuringen GmbH ("SWT") and Gallardo Sections CSN. The assets mentioned are considered to have indefinite useful lives as they are expected to contribute indefinitely to the Company's cash flows.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-36" xml:lang="en-US">Refers to the goodwill based on expectations for future profitability, resulting from the acquisition of Namisa by CSN Mineracao concluded in December 2015, tested annually for the purpose of analyzing recoverability.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-37" xml:lang="en-US">On November 29, 2019, CSN acquired the entire stake held by CKTR Brasil Servicos Ltda., corresponding to 50% of CBSI's shares, and now holds 100% of CBSI's share capital.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-38" xml:lang="en-US">Refer to assets of subsidiary Lusosider, located in Portugal. The discount rate was applied on the discounted cash flow prepared in Euros, the functional currency of this subsidiary.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-39" xml:lang="en-US">Refer to assets of subsidiary FTL Ferrovia Transnordestina Logistica S.A.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-40" xml:lang="en-US">In April 2019, the Company issued debt securities in the foreign market (''Bonds''), through its subsidiary CSN Resources S.A., in the amount of US$ 1 billion, being US$ 400 million with maturity in February 2023 and US$600 million with maturity in April 2026, both with interest of 7.625% per annum. Between April and May 2019, a tender offer (''Tender Offer'') of the Notes was issued by CSN Islands XI Corp. and CSN Resources S.A., subsidiaries of the Company, having repurchased US$ 1 billion in bonds with maturity in 2019 and 2020. In July 2019, the Company issued thought to its subsidiary CSN Resources, debt securities in the foreign market (''Bonds''), in the amount of US$ 175million, with maturity in February 2023 and interest of 7.625% per annum and made the final payment of the debt in the foreign market (''Notes''), issued by the company CSN Islands XI Corp in September 2019 in the amount of US$ 142 million.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-41" xml:lang="en-US">In January 2019, the Company issued debt securities in the domestic market (''Debentures''), in the amount of R$ 1,950 million, with maturity in 2023 and interest of 126,8% of CDI.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-42" xml:lang="en-US">Of the funding raised in the consolidated in 2019, R$100,661 (R$ 10,792 on December 31,2018) was raised to purchase fixed assets - see note 29.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-43" xml:lang="en-US">Includes unrealized exchange and monetary variations.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-44" xml:lang="en-US">Refers to non-inclusion of ICMS in the PIS and COFINS calculation basis.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-45" xml:lang="en-US">Referring to the contractual agreement signed for the supply of new equipment;</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-46" xml:lang="en-US">This is a net amount, certain and due, arising from the final judicial decision favorable to the Company, which is irreversible and irrevocable, in order to apply the STJ's consolidated position on the subject, which culminated in sentencing the Eletrobras to the payment of the correct interest and monetary correction of the Compulsory Loan. The final judicial decision, as well as the certainty about the amounts involved in the settlement of the judgment (judicial procedure to request the satisfaction of the right), allowed the conclusion that the right to receive this value is certain. Thus, in line with our legal and accounting advisors, we recognize the credits in noncurrent assets against the result of Other Operating Revenues. The monetary adjustment 2018 is presented in the note 25 - Financial Income (Expenses).</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-47" xml:lang="en-US">Idleness in stocks: Due to the reforms in blast furnace 3, there was unused capacity in which the volume of production was below normal.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-48" xml:lang="en-US">Glencore Advance: On March 29, 2019, the Company received in advance through its subsidiary CSN Mineracao 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 Mineracao 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.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-49" xml:lang="en-US">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.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-50" xml:lang="en-US">The ore sales volumes presented in this note take into consideration Company sales and the interest in its subsidiaries and joint ventures.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-51" xml:lang="en-US">The Company discloses its adjusted EBITDA net of its share of investments and other operating income (expenses) because it understands that these should not be included in the calculation of recurring operating cash generation.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-52" xml:lang="en-US">As of December 31, 2019, and 2018, the Fair Value generated in the loss of control of Transnordestina Logistica S.A. is R$ 659,105 and impairment of R$ 387,989.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-53" xml:lang="en-US">The Company taxes exchange differences on a cash basis to calculate income tax and social contribution on net income.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-54" xml:lang="en-US">Estimated completion date of the Central Plant Step 1;</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-55" xml:lang="en-US">Estimated completion date of phase 60 Mtpa;</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-56" xml:lang="en-US">Refers substantially to the technological modernization of the continuous running machines; increased efficiency in zinc plating lines and contractual agreement signed for the supply of new equipment;</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-57" xml:lang="en-US">Refers substantially to the acquisition of new Integrated Cement Plants.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-58" xml:lang="en-US">Refers to the equity in results of affiliated companies until November 30, 2019.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-59" xml:lang="en-US">In order to determine the average interest rates for debt contracts with floating rates, the Company used the rates applied as of December 31, 2019.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-60" xml:lang="en-US">Refers mainly to the monetary adjustment of the recognition of the non-inclusion of ICMS in the PIS and COFINS calculation basis in the amount of R$160,609 as of December 31,2019 (R$1,106,097 as of December 31,2018).</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-61" xml:lang="en-US">Transnordestina Logistica S.A: Assets: Refers mainly to loan agreements in R$: 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).</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-62" xml:lang="en-US">Banco Fibra S.A: Assets: Refers mainly to Eurobond from Fibra Bank with maturity in February 2028.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-63" xml:lang="en-US">Panatlantica: Receivables from the sale of steel products.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-64" xml:lang="en-US">Controlling group companies.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-65" xml:lang="en-US">There was no share buyback in this program.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-66" xml:lang="en-US">Refers mainly to depreciation and amortization of paralyzed assets as described in note 23.</link:footnote>
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	<link:roleType roleURI="http://csn.com.br/role/CashAndCashEquivalentsTables" id="CashAndCashEquivalentsTables">
	  <link:definition>00000039 - Disclosure - 3 CASH AND CASH EQUIVALENTS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/FinancialInvestmentsTables" id="FinancialInvestmentsTables">
	  <link:definition>00000040 - Disclosure - 4 FINANCIAL INVESTMENTS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/TradeReceivablesTables" id="TradeReceivablesTables">
	  <link:definition>00000041 - Disclosure - 5 TRADE RECEIVABLES (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/InventoriesTables" id="InventoriesTables">
	  <link:definition>00000042 - Disclosure - 6 INVENTORIES (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/OtherCurrentAndNon-currentAssetsTables" id="OtherCurrentAndNon-currentAssetsTables">
	  <link:definition>00000043 - Disclosure - 7 OTHER CURRENT AND NON-CURRENT ASSETS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/InvestmentsTables" id="InvestmentsTables">
	  <link:definition>00000044 - Disclosure - 8 INVESTMENTS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/PropertyPlantAndEquipmentTables" id="PropertyPlantAndEquipmentTables">
	  <link:definition>00000045 - Disclosure - 9 PROPERTY, PLANT AND EQUIPMENT (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/IntangibleAssetsTables" id="IntangibleAssetsTables">
	  <link:definition>00000046 - Disclosure - 10 INTANGIBLE ASSETS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/BorrowingsFinancingAndDebenturesTables" id="BorrowingsFinancingAndDebenturesTables">
	  <link:definition>00000047 - Disclosure - 11 BORROWINGS, FINANCING AND DEBENTURES (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/FinancialInstrumentsTables" id="FinancialInstrumentsTables">
	  <link:definition>00000048 - Disclosure - 12 FINANCIAL INSTRUMENTS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/OtherPayablesTables" id="OtherPayablesTables">
	  <link:definition>00000049 - Disclosure - 13 OTHER PAYABLES (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/IncomeTaxAndSocialContributionTables" id="IncomeTaxAndSocialContributionTables">
	  <link:definition>00000050 - Disclosure - 14 INCOME TAX AND SOCIAL CONTRIBUTION  (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/TaxesInInstallmentsTables" id="TaxesInInstallmentsTables">
	  <link:definition>00000051 - Disclosure - 15 Taxes in installments (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsTables" id="ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsTables">
	  <link:definition>00000052 - Disclosure - 16 PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsTables" id="ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsTables">
	  <link:definition>00000053 - Disclosure - 17 PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/Related-partyBalancesAndTransactionsTables" id="Related-partyBalancesAndTransactionsTables">
	  <link:definition>00000054 - Disclosure - 18 RELATED-PARTY BALANCES AND TRANSACTIONS  (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/ShareholdersEquityTables" id="ShareholdersEquityTables">
	  <link:definition>00000055 - Disclosure - 19 SHAREHOLDERS' EQUITY (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/PaymentToShareholdersTables" id="PaymentToShareholdersTables">
	  <link:definition>00000056 - Disclosure - 20 PAYMENT TO SHAREHOLDERS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/NetSalesRevenueTables" id="NetSalesRevenueTables">
	  <link:definition>00000057 - Disclosure - 21 NET SALES REVENUE (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/ExpensesByNatureTables" id="ExpensesByNatureTables">
	  <link:definition>00000058 - Disclosure - 22 EXPENSES BY NATURE (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/OtherOperatingIncomeExpensesTables" id="OtherOperatingIncomeExpensesTables">
	  <link:definition>00000059 - Disclosure - 23 OTHER OPERATING INCOME (EXPENSES) (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/FinancialIncomeExpensesTables" id="FinancialIncomeExpensesTables">
	  <link:definition>00000060 - Disclosure - 24 FINANCIAL INCOME (EXPENSES) (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/SegmentInformationTables" id="SegmentInformationTables">
	  <link:definition>00000061 - Disclosure - 25 SEGMENT INFORMATION (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsTables" id="EmployeeBenefitsTables">
	  <link:definition>00000062 - Disclosure - 26 EMPLOYEE BENEFITS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/CommitmentsTables" id="CommitmentsTables">
	  <link:definition>00000063 - Disclosure - 27 COMMITMENTS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/AdditionalInformationToCashFlowsTables" id="AdditionalInformationToCashFlowsTables">
	  <link:definition>00000064 - Disclosure - 29 ADDITIONAL INFORMATION TO CASH FLOWS  (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/DescriptionOfBusinessDetailsNarrative" id="DescriptionOfBusinessDetailsNarrative">
	  <link:definition>00000065 - Disclosure - 1. DESCRIPTION OF BUSINESS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/SummaryOfSignificantAccountingPoliciesDetails" id="SummaryOfSignificantAccountingPoliciesDetails">
	  <link:definition>00000066 - Disclosure - 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/SummaryOfSignificantAccountingPoliciesDetails1" id="SummaryOfSignificantAccountingPoliciesDetails1">
	  <link:definition>00000067 - Disclosure - 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" id="SummaryOfSignificantAccountingPoliciesDetailsNarrative">
	  <link:definition>00000068 - Disclosure - 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/CashAndCashEquivalentsDetails" id="CashAndCashEquivalentsDetails">
	  <link:definition>00000069 - Disclosure - 3 CASH AND CASH EQUIVALENTS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/FinancialInvestmentsDetails" id="FinancialInvestmentsDetails">
	  <link:definition>00000070 - Disclosure - 4. FINANCIAL INVESTMENTS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/TradeReceivablesDetails" id="TradeReceivablesDetails">
	  <link:definition>00000071 - Disclosure - 5. TRADE RECEIVABLES (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/TradeReceivablesDetails1" id="TradeReceivablesDetails1">
	  <link:definition>00000072 - Disclosure - 5. TRADE RECEIVABLES (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/TradeReceivablesDetails2" id="TradeReceivablesDetails2">
	  <link:definition>00000073 - Disclosure - 5. TRADE RECEIVABLES (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/TradeReceivablesDetailsNarrative" id="TradeReceivablesDetailsNarrative">
	  <link:definition>00000074 - Disclosure - 5. TRADE RECEIVABLES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/InventoriesDetails" id="InventoriesDetails">
	  <link:definition>00000075 - Disclosure - 6. INVENTORIES (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/InventoriesDetails1" id="InventoriesDetails1">
	  <link:definition>00000076 - Disclosure - 6. INVENTORIES (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/OtherCurrentAndNon-currentAssetsDetails" id="OtherCurrentAndNon-currentAssetsDetails">
	  <link:definition>00000077 - Disclosure - 7. OTHER CURRENT AND NON-CURRENT ASSETS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/OtherCurrentAndNon-currentAssetsDetailsNarrative" id="OtherCurrentAndNon-currentAssetsDetailsNarrative">
	  <link:definition>00000078 - Disclosure - 7. OTHER CURRENT AND NON-CURRENT ASSETS (Details Narrative )</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/InvestmentsDetails" id="InvestmentsDetails">
	  <link:definition>00000079 - Disclosure - 8. INVESTMENTS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/InvestmentsDetails1" id="InvestmentsDetails1">
	  <link:definition>00000080 - Disclosure - 8. INVESTMENTS (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/InvestmentsDetails2" id="InvestmentsDetails2">
	  <link:definition>00000081 - Disclosure - 8. INVESTMENTS (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/InvestmentsDetails3" id="InvestmentsDetails3">
	  <link:definition>00000082 - Disclosure - 8. INVESTMENTS (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/InvestmentsDetails4" id="InvestmentsDetails4">
	  <link:definition>00000083 - Disclosure - 8. INVESTMENTS (Details 4)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/InvestmentsDetails5" id="InvestmentsDetails5">
	  <link:definition>00000084 - Disclosure - 8. INVESTMENTS (Details 5)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/InvestmentsDetails6" id="InvestmentsDetails6">
	  <link:definition>00000085 - Disclosure - 8. INVESTMENTS (Details 6)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/InvestmentsDetails7" id="InvestmentsDetails7">
	  <link:definition>00000086 - Disclosure - 8. INVESTMENTS (Details 7)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/InvestmentsDetails8" id="InvestmentsDetails8">
	  <link:definition>00000087 - Disclosure - 8. INVESTMENTS (Details 8)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/InvestmentsDetails9" id="InvestmentsDetails9">
	  <link:definition>00000088 - Disclosure - 8. INVESTMENTS (Details 9)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/InvestmentsDetailsNarrative" id="InvestmentsDetailsNarrative">
	  <link:definition>00000089 - Disclosure - 8. INVESTMENTS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/PropertyPlantAndEquipmentDetails" id="PropertyPlantAndEquipmentDetails">
	  <link:definition>00000090 - Disclosure - 9. PROPERTY, PLANT AND EQUIPMENT (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/PropertyPlantAndEquipmentDetails1" id="PropertyPlantAndEquipmentDetails1">
	  <link:definition>00000091 - Disclosure - 9. PROPERTY, PLANT AND EQUIPMENT (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/PropertyPlantAndEquipmentDetails2" id="PropertyPlantAndEquipmentDetails2">
	  <link:definition>00000092 - Disclosure - 9. PROPERTY, PLANT AND EQUIPMENT (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/PropertyPlantAndEquipmentDetails3" id="PropertyPlantAndEquipmentDetails3">
	  <link:definition>00000093 - Disclosure - 9. PROPERTY, PLANT AND EQUIPMENT (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/PropertyPlantAndEquipmentDetailsNarrative" id="PropertyPlantAndEquipmentDetailsNarrative">
	  <link:definition>00000094 - Disclosure - 9. PROPERTY, PLANT AND EQUIPMENT (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/IntangibleAssetsDetails" id="IntangibleAssetsDetails">
	  <link:definition>00000095 - Disclosure - 10. INTANGIBLE ASSETS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/IntangibleAssetsDetails1" id="IntangibleAssetsDetails1">
	  <link:definition>00000096 - Disclosure - 10. INTANGIBLE ASSETS (Details 1)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:definition>00000097 - Disclosure - 10. INTANGIBLE ASSETS (Details 2)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000098 - Disclosure - 10. INTANGIBLE ASSETS (Details 3)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000099 - Disclosure - 10. INTANGIBLE ASSETS (Details Narrative)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:definition>00000100 - Disclosure - 11 BORROWINGS, FINANCING AND DEBENTURES (Details)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/BorrowingsFinancingAndDebenturesDetails1" id="BorrowingsFinancingAndDebenturesDetails1">
	  <link:definition>00000101 - Disclosure - 11 BORROWINGS, FINANCING AND DEBENTURES (Details 1)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:definition>00000102 - Disclosure - 11 BORROWINGS, FINANCING AND DEBENTURES (Details 2)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/BorrowingsFinancingAndDebenturesDetails3" id="BorrowingsFinancingAndDebenturesDetails3">
	  <link:definition>00000103 - Disclosure - 11 BORROWINGS, FINANCING AND DEBENTURES (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/BorrowingsFinancingAndDebenturesDetails4" id="BorrowingsFinancingAndDebenturesDetails4">
	  <link:definition>00000104 - Disclosure - 11 BORROWINGS, FINANCING AND DEBENTURES (Details 4)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:definition>00000105 - Disclosure - 11 BORROWINGS, FINANCING AND DEBENTURES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000106 - Disclosure - 12 FINANCIAL INSTRUMENTS (Details)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:definition>00000107 - Disclosure - 12 FINANCIAL INSTRUMENTS (Details 1)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/FinancialInstrumentsDetails2" id="FinancialInstrumentsDetails2">
	  <link:definition>00000108 - Disclosure - 12 FINANCIAL INSTRUMENTS (Details 2)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/FinancialInstrumentsDetails3" id="FinancialInstrumentsDetails3">
	  <link:definition>00000109 - Disclosure - 12 FINANCIAL INSTRUMENTS (Details 3)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/FinancialInstrumentsDetails4" id="FinancialInstrumentsDetails4">
	  <link:definition>00000110 - Disclosure - 12. FINANCIAL INSTRUMENTS (Details 4)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/FinancialInstrumentsDetails5" id="FinancialInstrumentsDetails5">
	  <link:definition>00000111 - Disclosure - 12. FINANCIAL INSTRUMENTS (Details 5)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/FinancialInstrumentsDetails6" id="FinancialInstrumentsDetails6">
	  <link:definition>00000112 - Disclosure - 12. FINANCIAL INSTRUMENTS (Details 6)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/FinancialInstrumentsDetails7" id="FinancialInstrumentsDetails7">
	  <link:definition>00000113 - Disclosure - 12. FINANCIAL INSTRUMENTS (Details 7)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/FinancialInstrumentsDetails8" id="FinancialInstrumentsDetails8">
	  <link:definition>00000114 - Disclosure - 12. FINANCIAL INSTRUMENTS (Details 8)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/FinancialInstrumentsDetails9" id="FinancialInstrumentsDetails9">
	  <link:definition>00000115 - Disclosure - 12. FINANCIAL INSTRUMENTS (Details 9)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/FinancialInstrumentsDetails10" id="FinancialInstrumentsDetails10">
	  <link:definition>00000116 - Disclosure - 12. FINANCIAL INSTRUMENTS (Details 10)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:definition>00000117 - Disclosure - 12. FINANCIAL INSTRUMENTS (Details 11)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/FinancialInstrumentsDetails13" id="FinancialInstrumentsDetails13">
	  <link:definition>00000119 - Disclosure - 13. FINANCIAL INSTRUMENTS (Details 13)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000120 - Disclosure - 12. FINANCIAL INSTRUMENTS (Details 14)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000123 - Disclosure - 12. FINANCIAL INSTRUMENTS (Details Narrative)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/OtherPayablesDetails" id="OtherPayablesDetails">
	  <link:definition>00000124 - Disclosure - 13 OTHER PAYABLES (Details)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/OtherPayablesDetails1" id="OtherPayablesDetails1">
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/OtherPayablesDetails2" id="OtherPayablesDetails2">
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/OtherPayablesDetails3" id="OtherPayablesDetails3">
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	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/OtherPayablesDetails4" id="OtherPayablesDetails4">
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	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/OtherPayablesDetails5" id="OtherPayablesDetails5">
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/OtherPayablesDetails6" id="OtherPayablesDetails6">
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/OtherPayablesDetails7" id="OtherPayablesDetails7">
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	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/OtherPayablesDetailsNarrative" id="OtherPayablesDetailsNarrative">
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	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/IncomeTaxAndSocialContributionDetailsNarrative" id="IncomeTaxAndSocialContributionDetailsNarrative">
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:definition>00000140 - Disclosure - 15 Taxes in installments (Details)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000141 - Disclosure - 16 PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetails1" id="ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetails1">
	  <link:definition>00000142 - Disclosure - 16 PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetails2" id="ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetails2">
	  <link:definition>00000143 - Disclosure - 16 PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000144 - Disclosure - 16 PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000145 - Disclosure - 17 PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsDetailsNarrative" id="ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsDetailsNarrative">
	  <link:definition>00000146 - Disclosure - 17 PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/Related-partyBalancesAndTransactionsDetails" id="Related-partyBalancesAndTransactionsDetails">
	  <link:definition>00000147 - Disclosure - 18 RELATED-PARTY BALANCES AND TRANSACTIONS (Details)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/Related-partyBalancesAndTransactionsDetails1" id="Related-partyBalancesAndTransactionsDetails1">
	  <link:definition>00000148 - Disclosure - 18 RELATED-PARTY BALANCES AND TRANSACTIONS (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/Related-partyBalancesAndTransactionsDetails3" id="Related-partyBalancesAndTransactionsDetails3">
	  <link:definition>00000149 - Disclosure - 18 RELATED-PARTY BALANCES AND TRANSACTIONS (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://csn.com.br/role/Related-partyBalancesAndTransactionsDetails4" id="Related-partyBalancesAndTransactionsDetails4">
	  <link:definition>00000150 - Disclosure - 18 RELATED-PARTY BALANCES AND TRANSACTIONS (Details 4)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/Related-partyBalancesAndTransactionsDetails5" id="Related-partyBalancesAndTransactionsDetails5">
	  <link:definition>00000151 - Disclosure - 18 RELATED-PARTY BALANCES AND TRANSACTIONS (Details 5)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/Related-partyBalancesAndTransactionsDetails6" id="Related-partyBalancesAndTransactionsDetails6">
	  <link:definition>00000152 - Disclosure - 18 RELATED-PARTY BALANCES AND TRANSACTIONS (Details 6)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/Related-partyBalancesAndTransactionsDetailsNarrative" id="Related-partyBalancesAndTransactionsDetailsNarrative">
	  <link:definition>00000153 - Disclosure - 18 RELATED-PARTY BALANCES AND TRANSACTIONS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/ShareholdersEquityDetails" id="ShareholdersEquityDetails">
	  <link:definition>00000154 - Disclosure - 19 SHAREHOLDERS' EQUITY (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/ShareholdersEquityDetails1" id="ShareholdersEquityDetails1">
	  <link:definition>00000155 - Disclosure - 19 SHAREHOLDERS' EQUITY (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/ShareholdersEquityDetails2" id="ShareholdersEquityDetails2">
	  <link:definition>00000156 - Disclosure - 19 SHAREHOLDERS' EQUITY (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/ShareholdersEquityDetails3" id="ShareholdersEquityDetails3">
	  <link:definition>00000157 - Disclosure - 19 SHAREHOLDERS' EQUITY (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/ShareholdersEquityDetailsNarrative" id="ShareholdersEquityDetailsNarrative">
	  <link:definition>00000158 - Disclosure - 19 SHAREHOLDERS' EQUITY (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/PaymentToShareholdersDetails" id="PaymentToShareholdersDetails">
	  <link:definition>00000159 - Disclosure - 20 PAYMENT TO SHAREHOLDERS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/PaymentToShareholdersDetails1" id="PaymentToShareholdersDetails1">
	  <link:definition>00000160 - Disclosure - 20 PAYMENT TO SHAREHOLDERS (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/PaymentToShareholdersDetails2" id="PaymentToShareholdersDetails2">
	  <link:definition>00000161 - Disclosure - 20 PAYMENT TO SHAREHOLDERS (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/PaymentToShareholdersDetailsNarrative" id="PaymentToShareholdersDetailsNarrative">
	  <link:definition>00000162 - Disclosure - 20 PAYMENT TO SHAREHOLDERS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/NetSalesRevenueDetails" id="NetSalesRevenueDetails">
	  <link:definition>00000163 - Disclosure - 21  NET SALES REVENUE (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/ExpensesByNatureDetails" id="ExpensesByNatureDetails">
	  <link:definition>00000164 - Disclosure - 22  EXPENSES BY NATURE (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/ExpensesByNatureDetails1" id="ExpensesByNatureDetails1">
	  <link:definition>00000165 - Disclosure - 22  EXPENSES BY NATURE (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/OtherOperatingIncomeExpensesDetails" id="OtherOperatingIncomeExpensesDetails">
	  <link:definition>00000166 - Disclosure - 23 OTHER OPERATING INCOME (EXPENSES) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/FinancialIncomeExpensesDetails" id="FinancialIncomeExpensesDetails">
	  <link:definition>00000167 - Disclosure - 24  FINANCIAL INCOME (EXPENSES)) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/SegmentInformationDetails" id="SegmentInformationDetails">
	  <link:definition>00000168 - Disclosure - 25 SEGMENT INFORMATION (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/SegmentInformationDetails1" id="SegmentInformationDetails1">
	  <link:definition>00000169 - Disclosure - 25 SEGMENT INFORMATION (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails" id="EmployeeBenefitsDetails">
	  <link:definition>00000170 - Disclosure - 26 EMPLOYEE BENEFITS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails1" id="EmployeeBenefitsDetails1">
	  <link:definition>00000171 - Disclosure - 26 EMPLOYEE BENEFITS (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails2" id="EmployeeBenefitsDetails2">
	  <link:definition>00000172 - Disclosure - 26 EMPLOYEE BENEFITS (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails3" id="EmployeeBenefitsDetails3">
	  <link:definition>00000173 - Disclosure - 26 EMPLOYEE BENEFITS (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails4" id="EmployeeBenefitsDetails4">
	  <link:definition>00000174 - Disclosure - 26 EMPLOYEE BENEFITS (Details 4)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails5" id="EmployeeBenefitsDetails5">
	  <link:definition>00000175 - Disclosure - 26 EMPLOYEE BENEFITS (Details 5)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails6" id="EmployeeBenefitsDetails6">
	  <link:definition>00000176 - Disclosure - 26 EMPLOYEE BENEFITS (Details 6)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails7" id="EmployeeBenefitsDetails7">
	  <link:definition>00000177 - Disclosure - 26 EMPLOYEE BENEFITS (Details 7)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails8" id="EmployeeBenefitsDetails8">
	  <link:definition>00000178 - Disclosure - 26 EMPLOYEE BENEFITS (Details 8)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails9" id="EmployeeBenefitsDetails9">
	  <link:definition>00000179 - Disclosure - 26 EMPLOYEE BENEFITS (Details 9)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails10" id="EmployeeBenefitsDetails10">
	  <link:definition>00000180 - Disclosure - 26 EMPLOYEE BENEFITS (Details 10)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails11" id="EmployeeBenefitsDetails11">
	  <link:definition>00000181 - Disclosure - 26 EMPLOYEE BENEFITS (Details 11)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails12" id="EmployeeBenefitsDetails12">
	  <link:definition>00000182 - Disclosure - 26 EMPLOYEE BENEFITS (Details 12)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails13" id="EmployeeBenefitsDetails13">
	  <link:definition>00000183 - Disclosure - 26 EMPLOYEE BENEFITS (Details 13)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails14" id="EmployeeBenefitsDetails14">
	  <link:definition>00000184 - Disclosure - 26 EMPLOYEE BENEFITS (Details 14)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails15" id="EmployeeBenefitsDetails15">
	  <link:definition>00000185 - Disclosure - 26 EMPLOYEE BENEFITS (Details 15)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails16" id="EmployeeBenefitsDetails16">
	  <link:definition>00000186 - Disclosure - 26 EMPLOYEE BENEFITS (Details 16)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails17" id="EmployeeBenefitsDetails17">
	  <link:definition>00000187 - Disclosure - 26 EMPLOYEE BENEFITS (Details 17)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetails18" id="EmployeeBenefitsDetails18">
	  <link:definition>00000188 - Disclosure - 26 EMPLOYEE BENEFITS (Details 18)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EmployeeBenefitsDetailsNarrative" id="EmployeeBenefitsDetailsNarrative">
	  <link:definition>00000189 - Disclosure - 26 EMPLOYEE BENEFITS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/CommitmentsDetails" id="CommitmentsDetails">
	  <link:definition>00000190 - Disclosure - 27 COMMITMENTS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/CommitmentsDetailsNarrative" id="CommitmentsDetailsNarrative">
	  <link:definition>00000191 - Disclosure - 27 COMMITMENTS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/InsuranceDetailsNarrative" id="InsuranceDetailsNarrative">
	  <link:definition>00000192 - Disclosure - 28 INSURANCE (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/AdditionalInformationToCashFlowsDetails" id="AdditionalInformationToCashFlowsDetails">
	  <link:definition>00000193 - Disclosure - 29 ADDITIONAL INFORMATION TO CASH FLOWS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://csn.com.br/role/EventsAfterReportingPeriodDetailsNarrative" id="EventsAfterReportingPeriodDetailsNarrative">
	  <link:definition>00000194 - Disclosure - 30 EVENTS AFTER THE REPORTING PERIOD (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:linkbaseRef xlink:type="simple" xlink:href="sid-20191231_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="sid-20191231_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="sid-20191231_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="sid-20191231_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
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    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd" />
    <import namespace="http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full" schemaLocation="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/non-numeric" schemaLocation="http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/numeric" schemaLocation="http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2017-01-31" schemaLocation="https://xbrl.sec.gov/country/2017/country-2017-01-31.xsd" />
    <import namespace="http://xbrl.sec.gov/currency/2019-01-31" schemaLocation="https://xbrl.sec.gov/currency/2019/currency-2019-01-31.xsd" />
    <import namespace="http://fasb.org/srt/2019-01-31" schemaLocation="http://xbrl.fasb.org/srt/2019/elts/srt-2019-01-31.xsd" />
    <import namespace="http://fasb.org/srt-types/2019-01-31" schemaLocation="http://xbrl.fasb.org/srt/2019/elts/srt-types-2019-01-31.xsd" />
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    <element id="sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks" name="ProvisionsForTaxSocialSecurityLaborAndCivilRisks" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sid_LossGainOnBusinessCombination" name="LossGainOnBusinessCombination" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sid_AdjustmentsForProvisionsOfSwapsForwardsTransactions" name="AdjustmentsForProvisionsOfSwapsForwardsTransactions" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sid_MonetaryAdjustmentRelatedToEletrobrssCompulsoryLoan" name="MonetaryAdjustmentRelatedToEletrobrssCompulsoryLoan" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sid_ProvisionReversalForConsumptionAndServices" name="ProvisionReversalForConsumptionAndServices" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets" name="AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
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    <element id="sid_TradePayablesDraweeRisk" name="TradePayablesDraweeRisk" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
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</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>9
<FILENAME>sid-20191231_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
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    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel" />
    <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ComponentsOfEquityAxis" xlink:label="ifrs-full_ComponentsOfEquityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_ComponentsOfEquityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComponentsOfEquityAxis_lbl" xml:lang="en-US">Components of equity [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PaidInCapitalMember" xlink:label="sid_PaidInCapitalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PaidInCapitalMember" xlink:to="sid_PaidInCapitalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PaidInCapitalMember_lbl" xml:lang="en-US">Paid-in Capital [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CapitalReserveMember" xlink:label="ifrs-full_CapitalReserveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CapitalReserveMember" xlink:to="ifrs-full_CapitalReserveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CapitalReserveMember_lbl" xml:lang="en-US">Capital Reserve [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_MiscellaneousOtherReservesMember" xlink:label="ifrs-full_MiscellaneousOtherReservesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MiscellaneousOtherReservesMember" xlink:to="ifrs-full_MiscellaneousOtherReservesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MiscellaneousOtherReservesMember_lbl" xml:lang="en-US">Earnings Reserve [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RetainedEarningsMember" xlink:label="ifrs-full_RetainedEarningsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarningsMember" xlink:to="ifrs-full_RetainedEarningsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RetainedEarningsMember_lbl" xml:lang="en-US">Retained earnings/(accumulated losses) [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AccumulatedOtherComprehensiveIncomeMember" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedOtherComprehensiveIncomeMember" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncomeMember_lbl" xml:lang="en-US">Other comprehensive income [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:label="ifrs-full_EquityAttributableToOwnersOfParentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:to="ifrs-full_EquityAttributableToOwnersOfParentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAttributableToOwnersOfParentMember_lbl" xml:lang="en-US">Shareholders' Equity [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncontrollingInterestsMember" xlink:label="ifrs-full_NoncontrollingInterestsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterestsMember" xlink:to="ifrs-full_NoncontrollingInterestsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncontrollingInterestsMember_lbl" xml:lang="en-US">Non-Controlling Interests [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis_lbl" xml:lang="en-US">Classes of property, plant and equipment [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_MiningPropertyMember" xlink:label="ifrs-full_MiningPropertyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MiningPropertyMember" xlink:to="ifrs-full_MiningPropertyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MiningPropertyMember_lbl" xml:lang="en-US">Mining Property [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CementMember" xlink:label="sid_CementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CementMember" xlink:to="sid_CementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CementMember_lbl" xml:lang="en-US">Cement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis_lbl" xml:lang="en-US">Non-adjusting events after reporting period [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EventsAfterReportingPeriodMember" xlink:label="sid_EventsAfterReportingPeriodMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EventsAfterReportingPeriodMember" xlink:to="sid_EventsAfterReportingPeriodMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EventsAfterReportingPeriodMember_lbl" xml:lang="en-US">Events After Reporting Period [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis_lbl" xml:lang="en-US">Subsidiaries [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CaixaEconomicaFederalMember" xlink:label="sid_CaixaEconomicaFederalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CaixaEconomicaFederalMember" xlink:to="sid_CaixaEconomicaFederalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CaixaEconomicaFederalMember_lbl" xml:lang="en-US">Caixa Economica Federal [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BancoDoBrasilSAMember" xlink:label="sid_BancoDoBrasilSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BancoDoBrasilSAMember" xlink:to="sid_BancoDoBrasilSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BancoDoBrasilSAMember_lbl" xml:lang="en-US">Banco do Brasil S.A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BradescoMember" xlink:label="sid_BradescoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BradescoMember" xlink:to="sid_BradescoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BradescoMember_lbl" xml:lang="en-US">Bradesco [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2019/elts/srt-2019-01-31.xsd#srt_CurrencyAxis" xlink:label="srt_CurrencyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CurrencyAxis" xlink:to="srt_CurrencyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CurrencyAxis_lbl" xml:lang="en-US">Currency [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/currency/2019/currency-2019-01-31.xsd#currency_USD" xlink:label="currency_USD" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_USD" xlink:to="currency_USD_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_USD_lbl" xml:lang="en-US">United States of America, Dollars</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNResourcesSAMember" xlink:label="sid_CSNResourcesSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNResourcesSAMember" xlink:to="sid_CSNResourcesSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNResourcesSAMember_lbl" xml:lang="en-US">CSN Resources S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TypeOfAgreementAxis" xlink:label="sid_TypeOfAgreementAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TypeOfAgreementAxis" xlink:to="sid_TypeOfAgreementAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TypeOfAgreementAxis_lbl" xml:lang="en-US">Type Of Agreement [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TenderOfferMember" xlink:label="sid_TenderOfferMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TenderOfferMember" xlink:to="sid_TenderOfferMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TenderOfferMember_lbl" xml:lang="en-US">Tender Offer [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_MaturityAxis" xlink:label="ifrs-full_MaturityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MaturityAxis" xlink:to="ifrs-full_MaturityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MaturityAxis_lbl" xml:lang="en-US">Maturity [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DueOn2023Member" xlink:label="sid_DueOn2023Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DueOn2023Member" xlink:to="sid_DueOn2023Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DueOn2023Member_lbl" xml:lang="en-US">Due On 2023 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DueOn2026Member" xlink:label="sid_DueOn2026Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DueOn2026Member" xlink:to="sid_DueOn2026Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DueOn2026Member_lbl" xml:lang="en-US">Due On 2026 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNIslandsXICorpMember" xlink:label="sid_CSNIslandsXICorpMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNIslandsXICorpMember" xlink:to="sid_CSNIslandsXICorpMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNIslandsXICorpMember_lbl" xml:lang="en-US">CSN Islands XI Corp [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FinancialAssetAxis" xlink:label="sid_FinancialAssetAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialAssetAxis" xlink:to="sid_FinancialAssetAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialAssetAxis_lbl" xml:lang="en-US">Financial Assets [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GovernmentSecuritiesMember" xlink:label="sid_GovernmentSecuritiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GovernmentSecuritiesMember" xlink:to="sid_GovernmentSecuritiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GovernmentSecuritiesMember_lbl" xml:lang="en-US">Government Securities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GeographicalAreasAxis" xlink:label="ifrs-full_GeographicalAreasAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GeographicalAreasAxis_lbl" xml:lang="en-US">Geographical areas [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/country/2017/country-2017-01-31.xsd#country_BR" xlink:label="country_BR" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_BR" xlink:to="country_BR_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_BR_lbl" xml:lang="en-US">BRAZIL</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PrivateSecuritiesMember" xlink:label="sid_PrivateSecuritiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PrivateSecuritiesMember" xlink:to="sid_PrivateSecuritiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PrivateSecuritiesMember_lbl" xml:lang="en-US">Private Securities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AbroadMember" xlink:label="sid_AbroadMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AbroadMember" xlink:to="sid_AbroadMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AbroadMember_lbl" xml:lang="en-US">Abroad [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ClassesOfLiabilitiesAxis" xlink:label="ifrs-full_ClassesOfLiabilitiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfLiabilitiesAxis" xlink:to="ifrs-full_ClassesOfLiabilitiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfLiabilitiesAxis_lbl" xml:lang="en-US">Classes of liabilities [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FederalRefisLaw1Member" xlink:label="sid_FederalRefisLaw1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FederalRefisLaw1Member" xlink:to="sid_FederalRefisLaw1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FederalRefisLaw1Member_lbl" xml:lang="en-US">Federal REFIS Law 11.941/09 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FederalRefisLaw2Member" xlink:label="sid_FederalRefisLaw2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FederalRefisLaw2Member" xlink:to="sid_FederalRefisLaw2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FederalRefisLaw2Member_lbl" xml:lang="en-US">Federal REFIS Law 12.865/13 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherTaxesInInstallmentsMember" xlink:label="sid_OtherTaxesInInstallmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherTaxesInInstallmentsMember" xlink:to="sid_OtherTaxesInInstallmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherTaxesInInstallmentsMember_lbl" xml:lang="en-US">Other Taxes In Installments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_SubsidiariesMember" xlink:label="ifrs-full_SubsidiariesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SubsidiariesMember" xlink:to="ifrs-full_SubsidiariesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SubsidiariesMember_lbl" xml:lang="en-US">Subsidiaries [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RangeAxis" xlink:label="ifrs-full_RangeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RangeAxis_lbl" xml:lang="en-US">Statistical Measurement [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DirectMember" xlink:label="sid_DirectMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DirectMember" xlink:to="sid_DirectMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DirectMember_lbl" xml:lang="en-US">Direct [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LegalEntityAxis" xlink:to="dei_LegalEntityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LegalEntityAxis_lbl" xml:lang="en-US">Legal Entity [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNIslandsVIICorpMember" xlink:label="sid_CSNIslandsVIICorpMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNIslandsVIICorpMember" xlink:to="sid_CSNIslandsVIICorpMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNIslandsVIICorpMember_lbl" xml:lang="en-US">CSN Islands VII Corp. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNIslandsXICorpMember" xlink:to="sid_CSNIslandsXICorpMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_CSNIslandsXICorpMember_2_lbl" xml:lang="en-US">CSN Islands XI Corp. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNIslandsXIICorpMember" xlink:label="sid_CSNIslandsXIICorpMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNIslandsXIICorpMember" xlink:to="sid_CSNIslandsXIICorpMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNIslandsXIICorpMember_lbl" xml:lang="en-US">CSN Islands XII Corp. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNSteelSLUMember" xlink:label="sid_CSNSteelSLUMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNSteelSLUMember" xlink:to="sid_CSNSteelSLUMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNSteelSLUMember_lbl" xml:lang="en-US">CSN Steel S.L.U. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TdBBSAMember" xlink:label="sid_TdBBSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TdBBSAMember" xlink:to="sid_TdBBSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TdBBSAMember_lbl" xml:lang="en-US">TdBB S.A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SepetibaTeconSAMember" xlink:label="sid_SepetibaTeconSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SepetibaTeconSAMember" xlink:to="sid_SepetibaTeconSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SepetibaTeconSAMember_lbl" xml:lang="en-US">Sepetiba Tecon S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MineriosNacionalSAMember" xlink:label="sid_MineriosNacionalSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MineriosNacionalSAMember" xlink:to="sid_MineriosNacionalSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MineriosNacionalSAMember_lbl" xml:lang="en-US">Minerios Nacional S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CompanhiaFlorestalDoBrasilMember" xlink:label="sid_CompanhiaFlorestalDoBrasilMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaFlorestalDoBrasilMember" xlink:to="sid_CompanhiaFlorestalDoBrasilMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompanhiaFlorestalDoBrasilMember_lbl" xml:lang="en-US">Companhia Florestal Do Brasil [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EstanhoDeRondoniaSAMember" xlink:label="sid_EstanhoDeRondoniaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EstanhoDeRondoniaSAMember" xlink:to="sid_EstanhoDeRondoniaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EstanhoDeRondoniaSAMember_lbl" xml:lang="en-US">Estanho De Rondonia S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CompanhiaMetalurgicaPradaMember" xlink:label="sid_CompanhiaMetalurgicaPradaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaMetalurgicaPradaMember" xlink:to="sid_CompanhiaMetalurgicaPradaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompanhiaMetalurgicaPradaMember_lbl" xml:lang="en-US">Companhia Metalurgica Prada [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNGestaoDeRecursosFinanceirosLtdaMember" xlink:label="sid_CSNGestaoDeRecursosFinanceirosLtdaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNGestaoDeRecursosFinanceirosLtdaMember" xlink:to="sid_CSNGestaoDeRecursosFinanceirosLtdaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNGestaoDeRecursosFinanceirosLtdaMember_lbl" xml:lang="en-US">CSN Gestao De Recursos Financeiros Ltda [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNMineracaoSAMember" xlink:label="sid_CSNMineracaoSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMineracaoSAMember" xlink:to="sid_CSNMineracaoSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNMineracaoSAMember_lbl" xml:lang="en-US">CSN Mineracao S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNEnergiaSAMember" xlink:label="sid_CSNEnergiaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNEnergiaSAMember" xlink:to="sid_CSNEnergiaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNEnergiaSAMember_lbl" xml:lang="en-US">CSN Energia S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FTLFerroviaTransnordestinaLogisticaSAMember" xlink:label="sid_FTLFerroviaTransnordestinaLogisticaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FTLFerroviaTransnordestinaLogisticaSAMember" xlink:to="sid_FTLFerroviaTransnordestinaLogisticaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FTLFerroviaTransnordestinaLogisticaSAMember_lbl" xml:lang="en-US">FTL - Ferrovia Transnordestina Logistica S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NordesteLogisticaSAMember" xlink:label="sid_NordesteLogisticaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NordesteLogisticaSAMember" xlink:to="sid_NordesteLogisticaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NordesteLogisticaSAMember_lbl" xml:lang="en-US">Nordeste Logistica S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AcerosMexicoCSNMember" xlink:label="sid_AcerosMexicoCSNMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AcerosMexicoCSNMember" xlink:to="sid_AcerosMexicoCSNMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AcerosMexicoCSNMember_lbl" xml:lang="en-US">Aceros Mexico CSN [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNInovaLtdMember" xlink:label="sid_CSNInovaLtdMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNInovaLtdMember" xlink:to="sid_CSNInovaLtdMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNInovaLtdMember_lbl" xml:lang="en-US">CSN Inova Ltd. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNEquipamentosSAMember" xlink:label="sid_CSNEquipamentosSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNEquipamentosSAMember" xlink:to="sid_CSNEquipamentosSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNEquipamentosSAMember_lbl" xml:lang="en-US">CSN Equipamentos S.A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember" xlink:label="sid_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember" xlink:to="sid_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember_lbl" xml:lang="en-US">CBSI - Companhia Brasileira De Servicos De Infraestrutura [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IndirectMember" xlink:label="sid_IndirectMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IndirectMember" xlink:to="sid_IndirectMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IndirectMember_lbl" xml:lang="en-US">Indirect [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LusosiderProjectosSiderurgicosSAMember" xlink:label="sid_LusosiderProjectosSiderurgicosSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LusosiderProjectosSiderurgicosSAMember" xlink:to="sid_LusosiderProjectosSiderurgicosSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LusosiderProjectosSiderurgicosSAMember_lbl" xml:lang="en-US">Lusosider Projectos Siderurgicos S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LusosiderAcosPlanosSAMember" xlink:label="sid_LusosiderAcosPlanosSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LusosiderAcosPlanosSAMember" xlink:to="sid_LusosiderAcosPlanosSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LusosiderAcosPlanosSAMember_lbl" xml:lang="en-US">Lusosider Acos Planos, S. A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CompanhiaBrasileiraDeLatasMember" xlink:label="sid_CompanhiaBrasileiraDeLatasMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaBrasileiraDeLatasMember" xlink:to="sid_CompanhiaBrasileiraDeLatasMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompanhiaBrasileiraDeLatasMember_lbl" xml:lang="en-US">Companhia Brasileira De Latas [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CompanhiaDeEmbalagensMetalicasMMSAMember" xlink:label="sid_CompanhiaDeEmbalagensMetalicasMMSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaDeEmbalagensMetalicasMMSAMember" xlink:to="sid_CompanhiaDeEmbalagensMetalicasMMSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompanhiaDeEmbalagensMetalicasMMSAMember_lbl" xml:lang="en-US">Companhia De Embalagens Metalicas MMSA [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CompanhiaDeEmbalagensMetalicasMTMMember" xlink:label="sid_CompanhiaDeEmbalagensMetalicasMTMMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaDeEmbalagensMetalicasMTMMember" xlink:to="sid_CompanhiaDeEmbalagensMetalicasMTMMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompanhiaDeEmbalagensMetalicasMTMMember_lbl" xml:lang="en-US">Companhia De Embalagens Metalicas - MTM [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNSteelHoldings1SLUMember" xlink:label="sid_CSNSteelHoldings1SLUMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNSteelHoldings1SLUMember" xlink:to="sid_CSNSteelHoldings1SLUMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNSteelHoldings1SLUMember_lbl" xml:lang="en-US">CSN Steel Holdings 1, S.L.U. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNProductosSiderurgicosSLMember" xlink:label="sid_CSNProductosSiderurgicosSLMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNProductosSiderurgicosSLMember" xlink:to="sid_CSNProductosSiderurgicosSLMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNProductosSiderurgicosSLMember_lbl" xml:lang="en-US">CSN Productos Siderurgicos S.L. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_StalhwerkThuringenGmbHMember" xlink:label="sid_StalhwerkThuringenGmbHMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StalhwerkThuringenGmbHMember" xlink:to="sid_StalhwerkThuringenGmbHMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_StalhwerkThuringenGmbHMember_lbl" xml:lang="en-US">Stalhwerk Thuringen GmbH [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNSteelSectionsUKLimitedMember" xlink:label="sid_CSNSteelSectionsUKLimitedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNSteelSectionsUKLimitedMember" xlink:to="sid_CSNSteelSectionsUKLimitedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNSteelSectionsUKLimitedMember_lbl" xml:lang="en-US">CSN Steel Sections UK Limited [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNSteelSectionsPolskaSpZooMember" xlink:label="sid_CSNSteelSectionsPolskaSpZooMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNSteelSectionsPolskaSpZooMember" xlink:to="sid_CSNSteelSectionsPolskaSpZooMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNSteelSectionsPolskaSpZooMember_lbl" xml:lang="en-US">CSN Steel Sections Polska Sp.Z.o.o [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNAsiaLimitedMember" xlink:label="sid_CSNAsiaLimitedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNAsiaLimitedMember" xlink:to="sid_CSNAsiaLimitedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNAsiaLimitedMember_lbl" xml:lang="en-US">CSN Asia Limited [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNMiningHoldingSLMember" xlink:label="sid_CSNMiningHoldingSLMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMiningHoldingSLMember" xlink:to="sid_CSNMiningHoldingSLMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNMiningHoldingSLMember_lbl" xml:lang="en-US">CSN Mining Holding, S.L [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNMiningGmbHMember" xlink:label="sid_CSNMiningGmbHMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMiningGmbHMember" xlink:to="sid_CSNMiningGmbHMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNMiningGmbHMember_lbl" xml:lang="en-US">CSN Mining GmbH [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNMiningAsiaLimitedMember" xlink:label="sid_CSNMiningAsiaLimitedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMiningAsiaLimitedMember" xlink:to="sid_CSNMiningAsiaLimitedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNMiningAsiaLimitedMember_lbl" xml:lang="en-US">CSN Mining Asia Limited [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LusosiderLbericaSAMember" xlink:label="sid_LusosiderLbericaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LusosiderLbericaSAMember" xlink:to="sid_LusosiderLbericaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LusosiderLbericaSAMember_lbl" xml:lang="en-US">Lusosider Lberica S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNMiningPortugalUnipessoalLdaMember" xlink:label="sid_CSNMiningPortugalUnipessoalLdaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMiningPortugalUnipessoalLdaMember" xlink:to="sid_CSNMiningPortugalUnipessoalLdaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNMiningPortugalUnipessoalLdaMember_lbl" xml:lang="en-US">CSN Mining Portugal, Unipessoal Lda. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CompanhiaSiderurgicaNacionalLLCMember" xlink:label="sid_CompanhiaSiderurgicaNacionalLLCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaSiderurgicaNacionalLLCMember" xlink:to="sid_CompanhiaSiderurgicaNacionalLLCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompanhiaSiderurgicaNacionalLLCMember_lbl" xml:lang="en-US">Companhia Siderurgica Nacional, LLC [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_JointOperationsAxis" xlink:label="ifrs-full_JointOperationsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_JointOperationsAxis" xlink:to="ifrs-full_JointOperationsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_JointOperationsAxis_lbl" xml:lang="en-US">Joint operations [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_JointOperationsMember" xlink:label="ifrs-full_JointOperationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_JointOperationsMember" xlink:to="ifrs-full_JointOperationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_JointOperationsMember_lbl" xml:lang="en-US">Joint Operation [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ItaEnergeticaSAMember" xlink:label="sid_ItaEnergeticaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ItaEnergeticaSAMember" xlink:to="sid_ItaEnergeticaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ItaEnergeticaSAMember_lbl" xml:lang="en-US">Ita Energetica S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ConsorcioDaUsinaHidreletricaDeLgarapavaMember" xlink:label="sid_ConsorcioDaUsinaHidreletricaDeLgarapavaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsorcioDaUsinaHidreletricaDeLgarapavaMember" xlink:to="sid_ConsorcioDaUsinaHidreletricaDeLgarapavaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsorcioDaUsinaHidreletricaDeLgarapavaMember_lbl" xml:lang="en-US">Consorcio Da Usina Hidreletrica De Lgarapava [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_JointVenturesAxis" xlink:label="ifrs-full_JointVenturesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_JointVenturesAxis" xlink:to="ifrs-full_JointVenturesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_JointVenturesAxis_lbl" xml:lang="en-US">Joint ventures [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_JointVenturesMember" xlink:label="ifrs-full_JointVenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_JointVenturesMember" xlink:to="ifrs-full_JointVenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_JointVenturesMember_lbl" xml:lang="en-US">Joint Venture [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MRSLogisticaSAMember" xlink:label="sid_MRSLogisticaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MRSLogisticaSAMember" xlink:to="sid_MRSLogisticaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MRSLogisticaSAMember_lbl" xml:lang="en-US">MRS Logistica S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AcerosDelOrinocoSAMember" xlink:label="sid_AcerosDelOrinocoSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AcerosDelOrinocoSAMember" xlink:to="sid_AcerosDelOrinocoSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AcerosDelOrinocoSAMember_lbl" xml:lang="en-US">Aceros Del Orinoco S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CBSICompanhiaBrasileiraDeServicosDeLnfraestruturaMember" xlink:label="sid_CBSICompanhiaBrasileiraDeServicosDeLnfraestruturaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CBSICompanhiaBrasileiraDeServicosDeLnfraestruturaMember" xlink:to="sid_CBSICompanhiaBrasileiraDeServicosDeLnfraestruturaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CBSICompanhiaBrasileiraDeServicosDeLnfraestruturaMember_lbl" xml:lang="en-US">CBSI - Companhia Brasileira De Servicos De Lnfraestrutura [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TransnordestinaLogisticaSAMember" xlink:label="sid_TransnordestinaLogisticaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransnordestinaLogisticaSAMember" xlink:to="sid_TransnordestinaLogisticaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransnordestinaLogisticaSAMember_lbl" xml:lang="en-US">Transnordestina Logistica S.A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_SignificantInvestmentsInAssociatesAxis" xlink:label="ifrs-full_SignificantInvestmentsInAssociatesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SignificantInvestmentsInAssociatesAxis" xlink:to="ifrs-full_SignificantInvestmentsInAssociatesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SignificantInvestmentsInAssociatesAxis_lbl" xml:lang="en-US">Categories Of Other Related Parties [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AssociatesMember" xlink:label="ifrs-full_AssociatesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssociatesMember" xlink:to="ifrs-full_AssociatesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AssociatesMember_lbl" xml:lang="en-US">Associates [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ArvediMetalferDoBrasilSAMember" xlink:label="sid_ArvediMetalferDoBrasilSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ArvediMetalferDoBrasilSAMember" xlink:to="sid_ArvediMetalferDoBrasilSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ArvediMetalferDoBrasilSAMember_lbl" xml:lang="en-US">Arvedi Metalfer do Brasil S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExclusiveFundsOneMember" xlink:label="sid_ExclusiveFundsOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExclusiveFundsOneMember" xlink:to="sid_ExclusiveFundsOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExclusiveFundsOneMember_lbl" xml:lang="en-US">Diplic II - Private Credit Balanced Mutual Fund [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExclusiveFundsTwoMember" xlink:label="sid_ExclusiveFundsTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExclusiveFundsTwoMember" xlink:to="sid_ExclusiveFundsTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExclusiveFundsTwoMember_lbl" xml:lang="en-US">Caixa Vertice - Private Credit Balanced Mutual Fund [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExclusiveFundsThreeMember" xlink:label="sid_ExclusiveFundsThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExclusiveFundsThreeMember" xlink:to="sid_ExclusiveFundsThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExclusiveFundsThreeMember_lbl" xml:lang="en-US">VR1 - Private Credit Balanced Mutual Fund [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ClassesOfShareCapitalAxis" xlink:label="ifrs-full_ClassesOfShareCapitalAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="ifrs-full_ClassesOfShareCapitalAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfShareCapitalAxis_lbl" xml:lang="en-US">Classes Of Share Capital [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OrdinarySharesMember" xlink:label="ifrs-full_OrdinarySharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OrdinarySharesMember" xlink:to="ifrs-full_OrdinarySharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OrdinarySharesMember_lbl" xml:lang="en-US">Common Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PreferredSharesClassAMember" xlink:label="sid_PreferredSharesClassAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PreferredSharesClassAMember" xlink:to="sid_PreferredSharesClassAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PreferredSharesClassAMember_lbl" xml:lang="en-US">Preferred Shares Class A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PreferredSharesClassBMember" xlink:label="sid_PreferredSharesClassBMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PreferredSharesClassBMember" xlink:to="sid_PreferredSharesClassBMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PreferredSharesClassBMember_lbl" xml:lang="en-US">Preferred Shares Class B [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PreferenceSharesMember" xlink:label="ifrs-full_PreferenceSharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PreferenceSharesMember" xlink:to="ifrs-full_PreferenceSharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PreferenceSharesMember_lbl" xml:lang="en-US">Preferred Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl" xml:lang="en-US">Classes of intangible assets other than goodwill [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ComputerSoftwareMember" xlink:label="ifrs-full_ComputerSoftwareMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComputerSoftwareMember" xlink:to="ifrs-full_ComputerSoftwareMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComputerSoftwareMember_lbl" xml:lang="en-US">Software [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:to="ifrs-full_EquityAttributableToOwnersOfParentMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_EquityAttributableToOwnersOfParentMember_2_lbl" xml:lang="en-US">Shareholders Equity [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis_lbl" xml:lang="en-US">Categories of related parties [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ControllingShareholdersMember" xlink:label="sid_ControllingShareholdersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ControllingShareholdersMember" xlink:to="sid_ControllingShareholdersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ControllingShareholdersMember_lbl" xml:lang="en-US">Controlling Shareholders [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NonControllingShareholdersMember" xlink:label="sid_NonControllingShareholdersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonControllingShareholdersMember" xlink:to="sid_NonControllingShareholdersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NonControllingShareholdersMember_lbl" xml:lang="en-US">Non-Controlling Shareholders [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LandMember" xlink:label="ifrs-full_LandMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LandMember" xlink:to="ifrs-full_LandMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LandMember_lbl" xml:lang="en-US">Land [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_BuildingsMember" xlink:label="ifrs-full_BuildingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BuildingsMember" xlink:to="ifrs-full_BuildingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BuildingsMember_lbl" xml:lang="en-US">Buildings and Infrastructure [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_MachineryMember" xlink:label="ifrs-full_MachineryMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MachineryMember" xlink:to="ifrs-full_MachineryMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MachineryMember_lbl" xml:lang="en-US">Machinery, Equipment and Facilities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FixturesAndFittingsMember" xlink:label="ifrs-full_FixturesAndFittingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FixturesAndFittingsMember" xlink:to="ifrs-full_FixturesAndFittingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FixturesAndFittingsMember_lbl" xml:lang="en-US">Fixtures and Fixtures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ConstructionInProgressMember" xlink:label="ifrs-full_ConstructionInProgressMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ConstructionInProgressMember" xlink:to="ifrs-full_ConstructionInProgressMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ConstructionInProgressMember_lbl" xml:lang="en-US">Construction in progress [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ClassesOfAssetsAxis" xlink:label="ifrs-full_ClassesOfAssetsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfAssetsAxis" xlink:to="ifrs-full_ClassesOfAssetsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfAssetsAxis_lbl" xml:lang="en-US">Classes of assets [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RightofuseAssetsMember" xlink:label="ifrs-full_RightofuseAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RightofuseAssetsMember" xlink:to="ifrs-full_RightofuseAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RightofuseAssetsMember_lbl" xml:lang="en-US">Right-of-use assets [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:to="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl" xml:lang="en-US">Other [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_lbl" xml:lang="en-US">Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GrossCarryingAmountMember" xlink:label="ifrs-full_GrossCarryingAmountMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossCarryingAmountMember" xlink:to="ifrs-full_GrossCarryingAmountMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GrossCarryingAmountMember_lbl" xml:lang="en-US">Cost [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:to="ifrs-full_AccumulatedDepreciationAndAmortisationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember_lbl" xml:lang="en-US">Accumulated Depreciation [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_VehiclesMember" xlink:label="ifrs-full_VehiclesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_VehiclesMember" xlink:to="ifrs-full_VehiclesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_VehiclesMember_lbl" xml:lang="en-US">Logistics [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProjectsInvestmentAxis" xlink:label="sid_ProjectsInvestmentAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProjectsInvestmentAxis" xlink:to="sid_ProjectsInvestmentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProjectsInvestmentAxis_lbl" xml:lang="en-US">Projects Investment [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CurrentinvestmentsMember" xlink:label="sid_CurrentinvestmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentinvestmentsMember" xlink:to="sid_CurrentinvestmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrentinvestmentsMember_lbl" xml:lang="en-US">Current investments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_MiningAssetsMember" xlink:label="ifrs-full_MiningAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MiningAssetsMember" xlink:to="ifrs-full_MiningAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MiningAssetsMember_lbl" xml:lang="en-US">Mining [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExpansionofMineCapacityMember" xlink:label="sid_ExpansionofMineCapacityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpansionofMineCapacityMember" xlink:to="sid_ExpansionofMineCapacityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExpansionofMineCapacityMember_lbl" xml:lang="en-US">Expansion of Mine Capacity [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExpansionofExportCapacityMember" xlink:label="sid_ExpansionofExportCapacityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpansionofExportCapacityMember" xlink:to="sid_ExpansionofExportCapacityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExpansionofExportCapacityMember_lbl" xml:lang="en-US">Expansion of Export Capacity [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SteelMember" xlink:label="sid_SteelMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SteelMember" xlink:to="sid_SteelMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SteelMember_lbl" xml:lang="en-US">Steel [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SupplyMember" xlink:label="sid_SupplyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SupplyMember" xlink:to="sid_SupplyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SupplyMember_lbl" xml:lang="en-US">Supply [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ConstructionofPlantsMember" xlink:label="sid_ConstructionofPlantsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConstructionofPlantsMember" xlink:to="sid_ConstructionofPlantsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConstructionofPlantsMember_lbl" xml:lang="en-US">Construction of Plants [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ClassesOfFinancialAssetsAxis" xlink:label="ifrs-full_ClassesOfFinancialAssetsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:to="ifrs-full_ClassesOfFinancialAssetsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfFinancialAssetsAxis_lbl" xml:lang="en-US">Classes Of Financial Assets [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CDBCertificateOfBankDepositMember" xlink:label="sid_CDBCertificateOfBankDepositMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CDBCertificateOfBankDepositMember" xlink:to="sid_CDBCertificateOfBankDepositMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CDBCertificateOfBankDepositMember_lbl" xml:lang="en-US">CDB - Certificate Of Bank Deposit [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_UsiminasSharesMember" xlink:label="sid_UsiminasSharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UsiminasSharesMember" xlink:to="sid_UsiminasSharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_UsiminasSharesMember_lbl" xml:lang="en-US">Usiminas Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BondMember" xlink:label="sid_BondMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondMember" xlink:to="sid_BondMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BondMember_lbl" xml:lang="en-US">Bonds [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TimeDepositMember" xlink:label="sid_TimeDepositMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TimeDepositMember" xlink:to="sid_TimeDepositMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TimeDepositMember_lbl" xml:lang="en-US">Time Deposit [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TypesOfRisksAxis" xlink:label="ifrs-full_TypesOfRisksAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfRisksAxis" xlink:to="ifrs-full_TypesOfRisksAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfRisksAxis_lbl" xml:lang="en-US">Types of risks [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrencyRiskMember" xlink:label="ifrs-full_CurrencyRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrencyRiskMember" xlink:to="ifrs-full_CurrencyRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrencyRiskMember_lbl" xml:lang="en-US">Foreign Exchange Risk [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CounterpartiesAxis" xlink:label="ifrs-full_CounterpartiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CounterpartiesAxis" xlink:to="ifrs-full_CounterpartiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CounterpartiesAxis_lbl" xml:lang="en-US">Counterparties [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BCPMember" xlink:label="sid_BCPMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BCPMember" xlink:to="sid_BCPMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BCPMember_lbl" xml:lang="en-US">BCP [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:to="ifrs-full_ClassesOfFinancialInstrumentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsAxis_lbl" xml:lang="en-US">Classes of financial instruments [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DollarToEuroSwapMember" xlink:label="sid_DollarToEuroSwapMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DollarToEuroSwapMember" xlink:to="sid_DollarToEuroSwapMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DollarToEuroSwapMember_lbl" xml:lang="en-US">Dollar-to-Euro Swap [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CurrentFinancialAssetMember" xlink:label="sid_CurrentFinancialAssetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentFinancialAssetMember" xlink:to="sid_CurrentFinancialAssetMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrentFinancialAssetMember_lbl" xml:lang="en-US">Current Financial Asset [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SwapCDIDollarMember" xlink:label="sid_SwapCDIDollarMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SwapCDIDollarMember" xlink:to="sid_SwapCDIDollarMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SwapCDIDollarMember_lbl" xml:lang="en-US">Swap CDI x Dollar [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NonCurrentFinancialAssetMember" xlink:label="sid_NonCurrentFinancialAssetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentFinancialAssetMember" xlink:to="sid_NonCurrentFinancialAssetMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NonCurrentFinancialAssetMember_lbl" xml:lang="en-US">Non Current Financial Asset [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TypesOfHedgesAxis" xlink:label="ifrs-full_TypesOfHedgesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfHedgesAxis" xlink:to="ifrs-full_TypesOfHedgesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfHedgesAxis_lbl" xml:lang="en-US">Types of hedges [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowHedgesMember" xlink:label="ifrs-full_CashFlowHedgesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowHedgesMember" xlink:to="ifrs-full_CashFlowHedgesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowHedgesMember_lbl" xml:lang="en-US">Cash flow hedges [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_HedgingInstrumentsAxis" xlink:label="ifrs-full_HedgingInstrumentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_HedgingInstrumentsAxis" xlink:to="ifrs-full_HedgingInstrumentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_HedgingInstrumentsAxis_lbl" xml:lang="en-US">Hedging Instrument [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesMember_lbl" xml:lang="en-US">Export Prepayments In Us$ To Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesOneMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesOneMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesOneMember_lbl" xml:lang="en-US">Export Prepayments In Us$ To Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesTwoMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember_lbl" xml:lang="en-US">Export Prepayments In Us$ To Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesThreeMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesThreeMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesThreeMember_lbl" xml:lang="en-US">Export Prepayments In Us$ To Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesFourMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesFourMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesFourMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesFourMember_lbl" xml:lang="en-US">Export Prepayments In Us$ To Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesFiveMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesFiveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesFiveMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesFiveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesFiveMember_lbl" xml:lang="en-US">Export Prepayments In Us$ To Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesSixMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesSixMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesSixMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesSixMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesSixMember_lbl" xml:lang="en-US">Export Prepayments In Us$ To Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesSevenMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesSevenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesSevenMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesSevenMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesSevenMember_lbl" xml:lang="en-US">Export Prepayments In Us$ To Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesEightMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesEightMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesEightMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesEightMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesEightMember_lbl" xml:lang="en-US">Export Prepayments In Us$ To Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesNineMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesNineMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesNineMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesNineMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesNineMember_lbl" xml:lang="en-US">Export Prepayments In Us$ To Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesTenMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesTenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesTenMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesTenMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesTenMember_lbl" xml:lang="en-US">Export Prepayments In Us$ To Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesElevenMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesElevenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesElevenMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesElevenMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesElevenMember_lbl" xml:lang="en-US">Export Prepayments In Us$ To Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesTwelveMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesTwelveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesTwelveMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesTwelveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesTwelveMember_lbl" xml:lang="en-US">Export Prepayments In Us$ To Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExportPrepaymentsInUsToThirdPartiesThirteenMember" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesThirteenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesThirteenMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesThirteenMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesThirteenMember_lbl" xml:lang="en-US">Export Prepayments In Us$ To Third Parties [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondMember" xlink:to="sid_BondMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_BondMember_2_lbl" xml:lang="en-US">Bond [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BondsandExportprepaymentsinUSMember" xlink:label="sid_BondsandExportprepaymentsinUSMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondsandExportprepaymentsinUSMember" xlink:to="sid_BondsandExportprepaymentsinUSMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BondsandExportprepaymentsinUSMember_lbl" xml:lang="en-US">Bonds and Export prepayments in US$ [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_HedgesOfNetInvestmentInForeignOperationsMember" xlink:label="ifrs-full_HedgesOfNetInvestmentInForeignOperationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_HedgesOfNetInvestmentInForeignOperationsMember" xlink:to="ifrs-full_HedgesOfNetInvestmentInForeignOperationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_HedgesOfNetInvestmentInForeignOperationsMember_lbl" xml:lang="en-US">Hedges of Net Investment in Foreign Operations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NonDerivativeFinancialLiabilitiesInEurDebtContractMember" xlink:label="sid_NonDerivativeFinancialLiabilitiesInEurDebtContractMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonDerivativeFinancialLiabilitiesInEurDebtContractMember" xlink:to="sid_NonDerivativeFinancialLiabilitiesInEurDebtContractMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NonDerivativeFinancialLiabilitiesInEurDebtContractMember_lbl" xml:lang="en-US">Non-derivative Financial Liabilities In EUR - Debt Contract [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/country/2017/country-2017-01-31.xsd#country_US" xlink:label="country_US" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_US" xlink:to="country_US_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_US_lbl" xml:lang="en-US">UNITED STATES</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProbabilityOfDefaultAxis" xlink:label="ifrs-full_ProbabilityOfDefaultAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProbabilityOfDefaultAxis" xlink:to="ifrs-full_ProbabilityOfDefaultAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProbabilityOfDefaultAxis_lbl" xml:lang="en-US">Probability Of Default [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProbableScenarioMember" xlink:label="sid_ProbableScenarioMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProbableScenarioMember" xlink:to="sid_ProbableScenarioMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProbableScenarioMember_lbl" xml:lang="en-US">Probable Scenario [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScenarioIMember" xlink:label="sid_ScenarioIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScenarioIMember" xlink:to="sid_ScenarioIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScenarioIMember_lbl" xml:lang="en-US">Scenario 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScenarioIIMember" xlink:label="sid_ScenarioIIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScenarioIIMember" xlink:to="sid_ScenarioIIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScenarioIIMember_lbl" xml:lang="en-US">Scenario 2 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EURMember" xlink:label="sid_EURMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EURMember" xlink:to="sid_EURMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EURMember_lbl" xml:lang="en-US">Euro Member Countries, Euro</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_USDXEURMember" xlink:label="sid_USDXEURMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_USDXEURMember" xlink:to="sid_USDXEURMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_USDXEURMember_lbl" xml:lang="en-US">USD x EUR</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InterestRateRiskMember" xlink:label="ifrs-full_InterestRateRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestRateRiskMember" xlink:to="ifrs-full_InterestRateRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestRateRiskMember_lbl" xml:lang="en-US">Interest rate risk [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_VariableInterestRateAxis" xlink:label="sid_VariableInterestRateAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VariableInterestRateAxis" xlink:to="sid_VariableInterestRateAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VariableInterestRateAxis_lbl" xml:lang="en-US">Variable Interest Rate [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CDIMember" xlink:label="sid_CDIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CDIMember" xlink:to="sid_CDIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CDIMember_lbl" xml:lang="en-US">CDI [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TJLPMember" xlink:label="sid_TJLPMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TJLPMember" xlink:to="sid_TJLPMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TJLPMember_lbl" xml:lang="en-US">TJLP [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LondonInterbankOfferedRateLIBOROneMember" xlink:label="sid_LondonInterbankOfferedRateLIBOROneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LondonInterbankOfferedRateLIBOROneMember" xlink:to="sid_LondonInterbankOfferedRateLIBOROneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LondonInterbankOfferedRateLIBOROneMember_lbl" xml:lang="en-US">Libor [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TJLPMember" xlink:to="sid_TJLPMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_TJLPMember_2_lbl" xml:lang="en-US">TJLP</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LIBORMember" xlink:label="sid_LIBORMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LIBORMember" xlink:to="sid_LIBORMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LIBORMember_lbl" xml:lang="en-US">LIBOR</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ClassesOfFinancialLiabilitiesAxis" xlink:label="ifrs-full_ClassesOfFinancialLiabilitiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialLiabilitiesAxis" xlink:to="ifrs-full_ClassesOfFinancialLiabilitiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfFinancialLiabilitiesAxis_lbl" xml:lang="en-US">Classes of financial liabilities [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BorrowingsAndFinancingMember" xlink:label="sid_BorrowingsAndFinancingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsAndFinancingMember" xlink:to="sid_BorrowingsAndFinancingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BorrowingsAndFinancingMember_lbl" xml:lang="en-US">Borrowings And Financing [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NotLaterThanOneYearMember" xlink:label="ifrs-full_NotLaterThanOneYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NotLaterThanOneYearMember" xlink:to="ifrs-full_NotLaterThanOneYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NotLaterThanOneYearMember_lbl" xml:lang="en-US">2020 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember" xlink:label="ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember" xlink:to="ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember_lbl" xml:lang="en-US">2021 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember" xlink:label="ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember" xlink:to="ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember_lbl" xml:lang="en-US">Later than two years and not later than five years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LaterThanFiveYearsMember" xlink:label="ifrs-full_LaterThanFiveYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanFiveYearsMember" xlink:to="ifrs-full_LaterThanFiveYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanFiveYearsMember_lbl" xml:lang="en-US">Later than five years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LeasesMember" xlink:label="sid_LeasesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeasesMember" xlink:to="sid_LeasesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeasesMember_lbl" xml:lang="en-US">Leases [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TradePayablesMember" xlink:label="sid_TradePayablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradePayablesMember" xlink:to="sid_TradePayablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TradePayablesMember_lbl" xml:lang="en-US">Trade Payables [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradePayablesMember" xlink:to="sid_TradePayablesMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_TradePayablesMember_2_lbl" xml:lang="en-US">Trade payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TradePayablesDraweeRiskMember" xlink:label="sid_TradePayablesDraweeRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradePayablesDraweeRiskMember" xlink:to="sid_TradePayablesDraweeRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TradePayablesDraweeRiskMember_lbl" xml:lang="en-US">Trade Payables - Drawee Risk [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DividendsAndInterestOnEquityMember" xlink:label="sid_DividendsAndInterestOnEquityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsAndInterestOnEquityMember" xlink:to="sid_DividendsAndInterestOnEquityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DividendsAndInterestOnEquityMember_lbl" xml:lang="en-US">Dividends And Interest On Equity [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FixedRateNotesMember" xlink:label="sid_FixedRateNotesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FixedRateNotesMember" xlink:to="sid_FixedRateNotesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FixedRateNotesMember_lbl" xml:lang="en-US">Fixed Rate Notes [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LiquidityRiskMember" xlink:label="ifrs-full_LiquidityRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiquidityRiskMember" xlink:to="ifrs-full_LiquidityRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiquidityRiskMember_lbl" xml:lang="en-US">Liquidity risk [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PerpetualBondsMember" xlink:label="sid_PerpetualBondsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PerpetualBondsMember" xlink:to="sid_PerpetualBondsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PerpetualBondsMember_lbl" xml:lang="en-US">Perpetual Bonds [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrencySwapContractMember" xlink:label="ifrs-full_CurrencySwapContractMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrencySwapContractMember" xlink:to="ifrs-full_CurrencySwapContractMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrencySwapContractMember_lbl" xml:lang="en-US">Swap CDI x Dollar [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LaterThanOneYearMember" xlink:label="ifrs-full_LaterThanOneYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneYearMember" xlink:to="ifrs-full_LaterThanOneYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanOneYearMember_lbl" xml:lang="en-US">2021[Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LaterThanTwoYearMember" xlink:label="sid_LaterThanTwoYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanTwoYearMember" xlink:to="sid_LaterThanTwoYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanTwoYearMember_lbl" xml:lang="en-US">2022[Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LaterThanThreeYearMember" xlink:label="sid_LaterThanThreeYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanThreeYearMember" xlink:to="sid_LaterThanThreeYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanThreeYearMember_lbl" xml:lang="en-US">2023[Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LaterThanFourYearMember" xlink:label="sid_LaterThanFourYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanFourYearMember" xlink:to="sid_LaterThanFourYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanFourYearMember_lbl" xml:lang="en-US">2024[Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IncomeTaxAndSocialContributionAxis" xlink:label="sid_IncomeTaxAndSocialContributionAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxAndSocialContributionAxis" xlink:to="sid_IncomeTaxAndSocialContributionAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeTaxAndSocialContributionAxis_lbl" xml:lang="en-US">Income tax and social contribution [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TaxLossesMember" xlink:label="sid_TaxLossesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxLossesMember" xlink:to="sid_TaxLossesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxLossesMember_lbl" xml:lang="en-US">Tax losses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExchangeDifferenceExpensesMember" xlink:label="sid_ExchangeDifferenceExpensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeDifferenceExpensesMember" xlink:to="sid_ExchangeDifferenceExpensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExchangeDifferenceExpensesMember_lbl" xml:lang="en-US">Foreign exchange differences [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LossesOnUsiminasSharesMember" xlink:label="sid_LossesOnUsiminasSharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LossesOnUsiminasSharesMember" xlink:to="sid_LossesOnUsiminasSharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LossesOnUsiminasSharesMember_lbl" xml:lang="en-US">Losses on Usiminas shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherProvisionsMember" xlink:label="ifrs-full_OtherProvisionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherProvisionsMember" xlink:to="ifrs-full_OtherProvisionsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherProvisionsMember_lbl" xml:lang="en-US">Other provisions [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ParentMember" xlink:label="ifrs-full_ParentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ParentMember" xlink:to="ifrs-full_ParentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ParentMember_lbl" xml:lang="en-US">Parent [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DefinedBenefitPlansAxis" xlink:label="ifrs-full_DefinedBenefitPlansAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DefinedBenefitPlansAxis_lbl" xml:lang="en-US">Defined benefit plans [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember" xlink:label="ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember" xlink:to="ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_lbl" xml:lang="en-US">Benefits of Pension Plans [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" xlink:label="sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" xlink:to="sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_lbl" xml:lang="en-US">Plan covering 35% Of The Average Salary [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AverageSalarySupplementationPlanMember" xlink:label="sid_AverageSalarySupplementationPlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageSalarySupplementationPlanMember" xlink:to="sid_AverageSalarySupplementationPlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AverageSalarySupplementationPlanMember_lbl" xml:lang="en-US">Average Salary Supplementation Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ParticipantsAxis" xlink:label="sid_ParticipantsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ParticipantsAxis" xlink:to="sid_ParticipantsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ParticipantsAxis_lbl" xml:lang="en-US">Participants [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MaleMember" xlink:label="sid_MaleMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MaleMember" xlink:to="sid_MaleMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MaleMember_lbl" xml:lang="en-US">Male [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FemaleMember" xlink:label="sid_FemaleMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FemaleMember" xlink:to="sid_FemaleMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FemaleMember_lbl" xml:lang="en-US">Female [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MixedSupplementaryBenefitPlanMember" xlink:label="sid_MixedSupplementaryBenefitPlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MixedSupplementaryBenefitPlanMember" xlink:to="sid_MixedSupplementaryBenefitPlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MixedSupplementaryBenefitPlanMember_lbl" xml:lang="en-US">Mixed Supplementary Benefit Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis" xlink:label="sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis" xlink:to="sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis_lbl" xml:lang="en-US">Defined Benefit Plan By Plan Assets Categories [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_VariableIncomeMember" xlink:label="sid_VariableIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VariableIncomeMember" xlink:to="sid_VariableIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VariableIncomeMember_lbl" xml:lang="en-US">Variable Income [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FixedIncomeMember" xlink:label="sid_FixedIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FixedIncomeMember" xlink:to="sid_FixedIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FixedIncomeMember_lbl" xml:lang="en-US">Fixed income</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FixedIncomeMember" xlink:to="sid_FixedIncomeMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_FixedIncomeMember_2_lbl" xml:lang="en-US">Fixed Income [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OthersPlanAssetsMember" xlink:label="sid_OthersPlanAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersPlanAssetsMember" xlink:to="sid_OthersPlanAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OthersPlanAssetsMember_lbl" xml:lang="en-US">Others [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PossibleActuarialAssumptionAxis" xlink:label="sid_PossibleActuarialAssumptionAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PossibleActuarialAssumptionAxis" xlink:to="sid_PossibleActuarialAssumptionAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PossibleActuarialAssumptionAxis_lbl" xml:lang="en-US">Possible Sctuarial Assumption axis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PossibleDecreaseInActuarialAssumptionMember" xlink:label="sid_PossibleDecreaseInActuarialAssumptionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PossibleDecreaseInActuarialAssumptionMember" xlink:to="sid_PossibleDecreaseInActuarialAssumptionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PossibleDecreaseInActuarialAssumptionMember_lbl" xml:lang="en-US">Possible Decrease [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ActuarialAssumptionsAxis" xlink:label="ifrs-full_ActuarialAssumptionsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionsAxis" xlink:to="ifrs-full_ActuarialAssumptionsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionsAxis_lbl" xml:lang="en-US">Actuarial assumptions [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ActuarialAssumptionOfDiscountRatesMember" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRatesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfDiscountRatesMember" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRatesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRatesMember_lbl" xml:lang="en-US">Actuarial assumption of discount rates [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PossibleIncreaseInActuarialAssumptionMember" xlink:label="sid_PossibleIncreaseInActuarialAssumptionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PossibleIncreaseInActuarialAssumptionMember" xlink:to="sid_PossibleIncreaseInActuarialAssumptionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PossibleIncreaseInActuarialAssumptionMember_lbl" xml:lang="en-US">Possible Increase [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_lbl" xml:lang="en-US">Actuarial assumption of expected rates of salary increases [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_lbl" xml:lang="en-US">Actuarial assumption of expected rates of pension increases [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ActuarialAssumptionOfMortalityRatesMember" xlink:label="ifrs-full_ActuarialAssumptionOfMortalityRatesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfMortalityRatesMember" xlink:to="ifrs-full_ActuarialAssumptionOfMortalityRatesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfMortalityRatesMember_lbl" xml:lang="en-US">Actuarial assumption of mortality rates [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PostEmploymentHealthcareBenefitsMember" xlink:label="sid_PostEmploymentHealthcareBenefitsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PostEmploymentHealthcareBenefitsMember" xlink:to="sid_PostEmploymentHealthcareBenefitsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PostEmploymentHealthcareBenefitsMember_lbl" xml:lang="en-US">Post-employment Healthcare Benefits [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ActiveContributorsMember" xlink:label="sid_ActiveContributorsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActiveContributorsMember" xlink:to="sid_ActiveContributorsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActiveContributorsMember_lbl" xml:lang="en-US">Active Contributors [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RetiredEmployeesMember" xlink:label="sid_RetiredEmployeesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RetiredEmployeesMember" xlink:to="sid_RetiredEmployeesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RetiredEmployeesMember_lbl" xml:lang="en-US">Retired Employees [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RelatedBeneficiariesMember" xlink:label="sid_RelatedBeneficiariesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RelatedBeneficiariesMember" xlink:to="sid_RelatedBeneficiariesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RelatedBeneficiariesMember_lbl" xml:lang="en-US">Related Beneficiaries [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DefinedBenefitPlanMember" xlink:label="sid_DefinedBenefitPlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanMember" xlink:to="sid_DefinedBenefitPlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanMember_lbl" xml:lang="en-US">Defined Benefit Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MixedPlanMember" xlink:label="sid_MixedPlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MixedPlanMember" xlink:to="sid_MixedPlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MixedPlanMember_lbl" xml:lang="en-US">Mixed Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CbsprevNamisaPlanMember" xlink:label="sid_CbsprevNamisaPlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CbsprevNamisaPlanMember" xlink:to="sid_CbsprevNamisaPlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CbsprevNamisaPlanMember_lbl" xml:lang="en-US">Cbsprev Namisa Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CbsprevPlanMember" xlink:label="sid_CbsprevPlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CbsprevPlanMember" xlink:to="sid_CbsprevPlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CbsprevPlanMember_lbl" xml:lang="en-US">Cbsprev Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ThirdPartiesMember" xlink:label="sid_ThirdPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ThirdPartiesMember" xlink:to="sid_ThirdPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ThirdPartiesMember_lbl" xml:lang="en-US">Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CountryOfDomicileMember" xlink:label="ifrs-full_CountryOfDomicileMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CountryOfDomicileMember" xlink:to="ifrs-full_CountryOfDomicileMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CountryOfDomicileMember_lbl" xml:lang="en-US">Domestic Market [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ForeignCountriesMember" xlink:label="ifrs-full_ForeignCountriesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ForeignCountriesMember" xlink:to="ifrs-full_ForeignCountriesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ForeignCountriesMember_lbl" xml:lang="en-US">Foreign Market [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RelatedPartieMember" xlink:label="sid_RelatedPartieMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RelatedPartieMember" xlink:to="sid_RelatedPartieMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RelatedPartieMember_lbl" xml:lang="en-US">Related Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PastDueStatusAxis" xlink:label="ifrs-full_PastDueStatusAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastDueStatusAxis" xlink:to="ifrs-full_PastDueStatusAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PastDueStatusAxis_lbl" xml:lang="en-US">Past due status [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentMember" xlink:label="ifrs-full_CurrentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentMember" xlink:to="ifrs-full_CurrentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentMember_lbl" xml:lang="en-US">Current [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NotLaterThanOneMonthsMember" xlink:label="sid_NotLaterThanOneMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NotLaterThanOneMonthsMember" xlink:to="sid_NotLaterThanOneMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NotLaterThanOneMonthsMember_lbl" xml:lang="en-US">Past-Due Up To 30 Days [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" xlink:label="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" xlink:to="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_lbl" xml:lang="en-US">Past-Due Up To 180 Days [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LaterThanThreeMonthsMember" xlink:label="ifrs-full_LaterThanThreeMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanThreeMonthsMember" xlink:to="ifrs-full_LaterThanThreeMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanThreeMonthsMember_lbl" xml:lang="en-US">Past-Due Over 180 Days [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DebitOfEmployeesMember" xlink:label="sid_DebitOfEmployeesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DebitOfEmployeesMember" xlink:to="sid_DebitOfEmployeesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DebitOfEmployeesMember_lbl" xml:lang="en-US">Employee Debt [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember" xlink:label="sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember" xlink:to="sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember_lbl" xml:lang="en-US">Eletrobras's Compulsory Loan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DividendsReceivableMember" xlink:label="sid_DividendsReceivableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsReceivableMember" xlink:to="sid_DividendsReceivableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DividendsReceivableMember_lbl" xml:lang="en-US">Dividends Receivable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NortheastInvestmentFundFINORMember" xlink:label="sid_NortheastInvestmentFundFINORMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NortheastInvestmentFundFINORMember" xlink:to="sid_NortheastInvestmentFundFINORMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NortheastInvestmentFundFINORMember_lbl" xml:lang="en-US">Northeast Investment Fund - FINOR [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RecoverableTaxesMember" xlink:label="sid_RecoverableTaxesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RecoverableTaxesMember" xlink:to="sid_RecoverableTaxesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RecoverableTaxesMember_lbl" xml:lang="en-US">Recoverable Taxes [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PrepaidExpensesMember" xlink:label="sid_PrepaidExpensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PrepaidExpensesMember" xlink:to="sid_PrepaidExpensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PrepaidExpensesMember_lbl" xml:lang="en-US">Prepaid Expenses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DerivativeFinancialInstrumentsMember" xlink:label="sid_DerivativeFinancialInstrumentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DerivativeFinancialInstrumentsMember" xlink:to="sid_DerivativeFinancialInstrumentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DerivativeFinancialInstrumentsMember_lbl" xml:lang="en-US">Derivative Financial Instruments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SecuritiesHeldForTradingMember" xlink:label="sid_SecuritiesHeldForTradingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SecuritiesHeldForTradingMember" xlink:to="sid_SecuritiesHeldForTradingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SecuritiesHeldForTradingMember_lbl" xml:lang="en-US">Securities Held For Trading [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LoansWithRelatedPartiesMember" xlink:label="sid_LoansWithRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LoansWithRelatedPartiesMember" xlink:to="sid_LoansWithRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LoansWithRelatedPartiesMember_lbl" xml:lang="en-US">Loans With Related Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherReceivablesFromRelatedPartiesMember" xlink:label="sid_OtherReceivablesFromRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherReceivablesFromRelatedPartiesMember" xlink:to="sid_OtherReceivablesFromRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherReceivablesFromRelatedPartiesMember_lbl" xml:lang="en-US">Other Receivables From Related Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherMember" xlink:label="sid_OtherMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherMember" xlink:to="sid_OtherMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OtherMember_lbl" xml:lang="en-US">Other [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IronOreInventoryMember" xlink:label="sid_IronOreInventoryMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IronOreInventoryMember" xlink:to="sid_IronOreInventoryMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IronOreInventoryMember_lbl" xml:lang="en-US">Iron Ore Inventory [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ActuarialAssetRelatedPartyMember" xlink:label="sid_ActuarialAssetRelatedPartyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssetRelatedPartyMember" xlink:to="sid_ActuarialAssetRelatedPartyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialAssetRelatedPartyMember_lbl" xml:lang="en-US">Actuarial Asset - Related Party [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CreditsWithThePGFNMember" xlink:label="sid_CreditsWithThePGFNMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CreditsWithThePGFNMember" xlink:to="sid_CreditsWithThePGFNMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CreditsWithThePGFNMember_lbl" xml:lang="en-US">Credits With The PGFN [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_JudicialDepositsMember" xlink:label="sid_JudicialDepositsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_JudicialDepositsMember" xlink:to="sid_JudicialDepositsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_JudicialDepositsMember_lbl" xml:lang="en-US">Judicial Deposits [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherReceivablesMember" xlink:label="sid_OtherReceivablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherReceivablesMember" xlink:to="sid_OtherReceivablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherReceivablesMember_lbl" xml:lang="en-US">Other Receivables [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FreightExpensesMember" xlink:label="sid_FreightExpensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FreightExpensesMember" xlink:to="sid_FreightExpensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FreightExpensesMember_lbl" xml:lang="en-US">Freight Expenses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CBSIOneMember" xlink:label="sid_CBSIOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CBSIOneMember" xlink:to="sid_CBSIOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_CBSIOneMember_lbl" xml:lang="en-US">CBSI - Companhia Brasileira De Servicos De Infraestrutura [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_JointVentureAndJointOperationMember" xlink:label="sid_JointVentureAndJointOperationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_JointVentureAndJointOperationMember" xlink:to="sid_JointVentureAndJointOperationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_JointVentureAndJointOperationMember_lbl" xml:lang="en-US">Joint-Venture And Joint-Operation [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ArvediMetalferDoBrasilMember" xlink:label="sid_ArvediMetalferDoBrasilMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ArvediMetalferDoBrasilMember" xlink:to="sid_ArvediMetalferDoBrasilMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ArvediMetalferDoBrasilMember_lbl" xml:lang="en-US">Arvedi Metalfer Do Brasil S.A. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssociatesMember" xlink:to="ifrs-full_AssociatesMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AssociatesMember_2_lbl" xml:lang="en-US">Associates [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_USIMINASMember" xlink:label="sid_USIMINASMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_USIMINASMember" xlink:to="sid_USIMINASMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_USIMINASMember_lbl" xml:lang="en-US">Usiminas [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PanatlanticaMember" xlink:label="sid_PanatlanticaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PanatlanticaMember" xlink:to="sid_PanatlanticaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PanatlanticaMember_lbl" xml:lang="en-US">Panatlantica S. A. ("Panatlantica") [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ClassifiedAtFairValueThroughProfitOrLossMember" xlink:label="sid_ClassifiedAtFairValueThroughProfitOrLossMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ClassifiedAtFairValueThroughProfitOrLossMember" xlink:to="sid_ClassifiedAtFairValueThroughProfitOrLossMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ClassifiedAtFairValueThroughProfitOrLossMember_lbl" xml:lang="en-US">Classified At Fair Value Through Profit Or Loss [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherInvestimentsMember" xlink:label="sid_OtherInvestimentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherInvestimentsMember" xlink:to="sid_OtherInvestimentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherInvestimentsMember_lbl" xml:lang="en-US">Other Investiments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProfitOnSubsidiariesInventoriesMember" xlink:label="sid_ProfitOnSubsidiariesInventoriesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitOnSubsidiariesInventoriesMember" xlink:to="sid_ProfitOnSubsidiariesInventoriesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProfitOnSubsidiariesInventoriesMember_lbl" xml:lang="en-US">Profit On Subsidiaries' Inventories [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OthersMember" xlink:label="sid_OthersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersMember" xlink:to="sid_OthersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OthersMember_lbl" xml:lang="en-US">Others [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InvestimentsInAffiliatedCompaniesMember" xlink:label="sid_InvestimentsInAffiliatedCompaniesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestimentsInAffiliatedCompaniesMember" xlink:to="sid_InvestimentsInAffiliatedCompaniesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InvestimentsInAffiliatedCompaniesMember_lbl" xml:lang="en-US">Investiments in Affiliated Companies [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CBSIMember" xlink:label="sid_CBSIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CBSIMember" xlink:to="sid_CBSIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_CBSIMember_lbl" xml:lang="en-US">CBSI - Companhia Brasileira De Servicos De Infraestrutura [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TransnordestinaMember" xlink:label="sid_TransnordestinaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransnordestinaMember" xlink:to="sid_TransnordestinaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransnordestinaMember_lbl" xml:lang="en-US">Transnordestina Logistica S.A. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_JointOperationsMember" xlink:to="ifrs-full_JointOperationsMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_JointOperationsMember_2_lbl" xml:lang="en-US">Joint Operation [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ItaEnergeticaMember" xlink:label="sid_ItaEnergeticaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ItaEnergeticaMember" xlink:to="sid_ItaEnergeticaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ItaEnergeticaMember_lbl" xml:lang="en-US">Ita Energetica [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MRSLogisticaMember" xlink:label="sid_MRSLogisticaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MRSLogisticaMember" xlink:to="sid_MRSLogisticaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MRSLogisticaMember_lbl" xml:lang="en-US">MRS Logistica [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CBSI1Member" xlink:label="sid_CBSI1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CBSI1Member" xlink:to="sid_CBSI1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CBSI1Member_lbl" xml:lang="en-US">CBSI [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TransnordestinaLogisticaMember" xlink:label="sid_TransnordestinaLogisticaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransnordestinaLogisticaMember" xlink:to="sid_TransnordestinaLogisticaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransnordestinaLogisticaMember_lbl" xml:lang="en-US">Transnordestina Logistica [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CashFlowProjectionAxis" xlink:label="sid_CashFlowProjectionAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowProjectionAxis" xlink:to="sid_CashFlowProjectionAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashFlowProjectionAxis_lbl" xml:lang="en-US">Cash flow projection [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EstimatedCostsMember" xlink:label="sid_EstimatedCostsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EstimatedCostsMember" xlink:to="sid_EstimatedCostsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EstimatedCostsMember_lbl" xml:lang="en-US">Estimated Costs</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GrowthRateInPerpetuityMember" xlink:label="sid_GrowthRateInPerpetuityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrowthRateInPerpetuityMember" xlink:to="sid_GrowthRateInPerpetuityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrowthRateInPerpetuityMember_lbl" xml:lang="en-US">Growth rate in perpetuity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DiscountRateMember" xlink:label="sid_DiscountRateMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DiscountRateMember" xlink:to="sid_DiscountRateMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DiscountRateMember_lbl" xml:lang="en-US">Discount rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GrossMarginMember" xlink:label="sid_GrossMarginMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossMarginMember" xlink:to="sid_GrossMarginMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossMarginMember_lbl" xml:lang="en-US">Gross Margin</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FerroviaTransnordestinaLogisticaSAMember" xlink:label="sid_FerroviaTransnordestinaLogisticaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FerroviaTransnordestinaLogisticaSAMember" xlink:to="sid_FerroviaTransnordestinaLogisticaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FerroviaTransnordestinaLogisticaSAMember_lbl" xml:lang="en-US">FTL - Ferrovia Transnordestina Logistica S.A. ("FTL") [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMineracaoSAMember" xlink:to="sid_CSNMineracaoSAMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_CSNMineracaoSAMember_2_lbl" xml:lang="en-US">Csn Mineracao S.A. ("CSN Mineracao") [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ClassBPreferredSharesMember" xlink:label="sid_ClassBPreferredSharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ClassBPreferredSharesMember" xlink:to="sid_ClassBPreferredSharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ClassBPreferredSharesMember_lbl" xml:lang="en-US">Class B Preferred Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TheNortheastInvestmentFundFINORMember" xlink:label="sid_TheNortheastInvestmentFundFINORMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TheNortheastInvestmentFundFINORMember" xlink:to="sid_TheNortheastInvestmentFundFINORMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_TheNortheastInvestmentFundFINORMember_lbl" xml:lang="en-US">Northeast Investment Fund - FINOR [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_HeartlandSteelProcessingLLCMember" xlink:label="sid_HeartlandSteelProcessingLLCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HeartlandSteelProcessingLLCMember" xlink:to="sid_HeartlandSteelProcessingLLCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_HeartlandSteelProcessingLLCMember_lbl" xml:lang="en-US">Heartland Steel Processing, LLC [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ConsorcioDaUsinaHidreletricaDeIgarapavaMember" xlink:label="sid_ConsorcioDaUsinaHidreletricaDeIgarapavaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsorcioDaUsinaHidreletricaDeIgarapavaMember" xlink:to="sid_ConsorcioDaUsinaHidreletricaDeIgarapavaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsorcioDaUsinaHidreletricaDeIgarapavaMember_lbl" xml:lang="en-US">Consorcio Da Usina Hidreletrica De Igarapava [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_USIM5Member" xlink:label="sid_USIM5Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_USIM5Member" xlink:to="sid_USIM5Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_USIM5Member_lbl" xml:lang="en-US">Preferred Shares (USIM5) [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TaxMember" xlink:label="sid_TaxMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxMember" xlink:to="sid_TaxMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxMember_lbl" xml:lang="en-US">Tax [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SocialSecurityMember" xlink:label="sid_SocialSecurityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SocialSecurityMember" xlink:to="sid_SocialSecurityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SocialSecurityMember_lbl" xml:lang="en-US">Social Security [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LaborMember" xlink:label="sid_LaborMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaborMember" xlink:to="sid_LaborMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaborMember_lbl" xml:lang="en-US">Labor [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CivilMember" xlink:label="sid_CivilMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CivilMember" xlink:to="sid_CivilMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CivilMember_lbl" xml:lang="en-US">Civil [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EnvironmentalMember" xlink:label="sid_EnvironmentalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EnvironmentalMember" xlink:to="sid_EnvironmentalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EnvironmentalMember_lbl" xml:lang="en-US">Environmental [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DepositOfAGuaranteeMember" xlink:label="sid_DepositOfAGuaranteeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DepositOfAGuaranteeMember" xlink:to="sid_DepositOfAGuaranteeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DepositOfAGuaranteeMember_lbl" xml:lang="en-US">Deposit Of A Guarantee [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EnvironmentalLiabilitiesMember" xlink:label="sid_EnvironmentalLiabilitiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EnvironmentalLiabilitiesMember" xlink:to="sid_EnvironmentalLiabilitiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EnvironmentalLiabilitiesMember_lbl" xml:lang="en-US">Environmental liabilities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AssetRetirementObligationsMember" xlink:label="sid_AssetRetirementObligationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AssetRetirementObligationsMember" xlink:to="sid_AssetRetirementObligationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AssetRetirementObligationsMember_lbl" xml:lang="en-US">Asset retirement obligations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ClassesOfProvisionsAxis" xlink:label="ifrs-full_ClassesOfProvisionsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfProvisionsAxis" xlink:to="ifrs-full_ClassesOfProvisionsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfProvisionsAxis_lbl" xml:lang="en-US">Classes of other provisions [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MainLegalMatter11Member" xlink:label="sid_MainLegalMatter11Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter11Member" xlink:to="sid_MainLegalMatter11Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter11Member_lbl" xml:lang="en-US">Disallowance Of The Tax Loss And Negative Basis Of Social Contribution Arising From The Adjustments In The SAPLI [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MainLegalMatter23Member" xlink:label="sid_MainLegalMatter23Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter23Member" xlink:to="sid_MainLegalMatter23Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter23Member_lbl" xml:lang="en-US">Tax Foreclosures - Fine - Volta Redonda IV [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MainLegalMatter1Member" xlink:label="sid_MainLegalMatter1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter1Member" xlink:to="sid_MainLegalMatter1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter1Member_lbl" xml:lang="en-US">Assessment Notice And Imposition Of Fine (AIIM) - Income Tax And Social Contribution - Capital Gain On Sale Of Namisa's Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MainLegalMatter2Member" xlink:label="sid_MainLegalMatter2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter2Member" xlink:to="sid_MainLegalMatter2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter2Member_lbl" xml:lang="en-US">Assessment Notice And Imposition Of Fine (AIIM) - Income Tax And Social Contribution - Disallowance Of Deductions Of Goodwill Generated In The Reverse Incorporation Of Big Jump By Namisa [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MainLegalMatter3Member" xlink:label="sid_MainLegalMatter3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter3Member" xlink:to="sid_MainLegalMatter3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter3Member_lbl" xml:lang="en-US">Assessment Notice And Imposition Of Fine (AIIM) - Income Tax And Social Contribution - Disallowance Of Interest On Prepayment Arising From Supply Contracts Of Iron Ore And Port Services [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MainLegalMatter4Member" xlink:label="sid_MainLegalMatter4Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter4Member" xlink:to="sid_MainLegalMatter4Member_lbl" xlink:type="arc" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NyseAdrsMember_lbl" xml:lang="en-US">NYSE (ADRs) [Member]</link:label>
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TreasurySharesMember" xlink:label="ifrs-full_TreasurySharesMember" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BuybackProgram9Number2Member_lbl" xml:lang="en-US">Buyback program [Member]</link:label>
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CustomerrelatedIntangibleAssetsMember" xlink:label="ifrs-full_CustomerrelatedIntangibleAssetsMember" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherIntangibleAssetsMember_lbl" xml:lang="en-US">Other [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis" xlink:label="ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis" xlink:to="ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis_lbl" xml:lang="en-US">Individual assets or cash generating units [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PackagingMember" xlink:label="sid_PackagingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PackagingMember" xlink:to="sid_PackagingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PackagingMember_lbl" xml:lang="en-US">Packaging [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_SegmentsAxis" xlink:label="ifrs-full_SegmentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SegmentsAxis_lbl" xml:lang="en-US">Segments [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LongStelMember" xlink:label="sid_LongStelMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LongStelMember" xlink:to="sid_LongStelMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LongStelMember_lbl" xml:lang="en-US">Long Stel [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MiningMember" xlink:label="sid_MiningMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MiningMember" xlink:to="sid_MiningMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_MiningMember_lbl" xml:lang="en-US">Mining [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MinningMember" xlink:label="sid_MinningMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MinningMember" xlink:to="sid_MinningMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MinningMember_lbl" xml:lang="en-US">Minning [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherSteelMember" xlink:label="sid_OtherSteelMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherSteelMember" xlink:to="sid_OtherSteelMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherSteelMember_lbl" xml:lang="en-US">Other Steel [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis" xlink:label="ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis" xlink:to="ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis_lbl" xml:lang="en-US">Cash-generating units [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FlatSteelMember" xlink:label="sid_FlatSteelMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FlatSteelMember" xlink:to="sid_FlatSteelMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FlatSteelMember_lbl" xml:lang="en-US">Flat Steel [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LogisticMember" xlink:label="sid_LogisticMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LogisticMember" xlink:to="sid_LogisticMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LogisticMember_lbl" xml:lang="en-US">Logistic [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CKTRBrasilServicosLtdaMember" xlink:label="sid_CKTRBrasilServicosLtdaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CKTRBrasilServicosLtdaMember" xlink:to="sid_CKTRBrasilServicosLtdaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CKTRBrasilServicosLtdaMember_lbl" xml:lang="en-US">CKTR Brasil Servicos Ltda [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_VariableInterestMember" xlink:label="sid_VariableInterestMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VariableInterestMember" xlink:to="sid_VariableInterestMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VariableInterestMember_lbl" xml:lang="en-US">Variable Interest [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_BorrowingsByNameAxis" xlink:label="ifrs-full_BorrowingsByNameAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsByNameAxis_lbl" xml:lang="en-US">Borrowings by name [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PrepaymentMember" xlink:label="sid_PrepaymentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PrepaymentMember" xlink:to="sid_PrepaymentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PrepaymentMember_lbl" xml:lang="en-US">Prepayment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TypeOfFunctionalCurrencyAxis" xlink:label="sid_TypeOfFunctionalCurrencyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TypeOfFunctionalCurrencyAxis" xlink:to="sid_TypeOfFunctionalCurrencyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TypeOfFunctionalCurrencyAxis_lbl" xml:lang="en-US">Type Of Functional Currency [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ForeignCurrencyMember" xlink:label="sid_ForeignCurrencyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ForeignCurrencyMember" xlink:to="sid_ForeignCurrencyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ForeignCurrencyMember_lbl" xml:lang="en-US">Foreign Currency [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FixedInterestMember" xlink:label="sid_FixedInterestMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FixedInterestMember" xlink:to="sid_FixedInterestMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FixedInterestMember_lbl" xml:lang="en-US">Fixed Interest [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BondsPerpetualBondsAndACCMember" xlink:label="sid_BondsPerpetualBondsAndACCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondsPerpetualBondsAndACCMember" xlink:to="sid_BondsPerpetualBondsAndACCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BondsPerpetualBondsAndACCMember_lbl" xml:lang="en-US">Bonds, Perpetual Bonds and ACC [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/currency/2019/currency-2019-01-31.xsd#currency_EUR" xlink:label="currency_EUR" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_EUR" xlink:to="currency_EUR_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="currency_EUR_lbl" xml:lang="en-US">Euro Member Countries, Euro</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BNDESFINAMEDebenturesNCEAndCCBMember" xlink:label="sid_BNDESFINAMEDebenturesNCEAndCCBMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BNDESFINAMEDebenturesNCEAndCCBMember" xlink:to="sid_BNDESFINAMEDebenturesNCEAndCCBMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BNDESFINAMEDebenturesNCEAndCCBMember_lbl" xml:lang="en-US">BNDES/FINAME, Debentures, NCE and CCB [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IntercompanyMember" xlink:label="sid_IntercompanyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IntercompanyMember" xlink:to="sid_IntercompanyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IntercompanyMember_lbl" xml:lang="en-US">Intercompany [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LocalCurrencyMember" xlink:label="sid_LocalCurrencyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LocalCurrencyMember" xlink:to="sid_LocalCurrencyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LocalCurrencyMember_lbl" xml:lang="en-US">Local Currency [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BankLoansMember" xlink:label="sid_BankLoansMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BankLoansMember" xlink:to="sid_BankLoansMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BankLoansMember_lbl" xml:lang="en-US">Bank Loans [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember" xlink:label="ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember" xlink:to="ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember_lbl" xml:lang="en-US">2022 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember" xlink:label="ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember" xlink:to="ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember_lbl" xml:lang="en-US">2023 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember" xlink:label="ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember" xlink:to="ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember_lbl" xml:lang="en-US">2024 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CapitalMarketsMember" xlink:label="sid_CapitalMarketsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalMarketsMember" xlink:to="sid_CapitalMarketsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CapitalMarketsMember_lbl" xml:lang="en-US">Capital Markets [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LaterThanSixYearsMember" xlink:label="sid_LaterThanSixYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanSixYearsMember" xlink:to="sid_LaterThanSixYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanSixYearsMember_lbl" xml:lang="en-US">After 2025 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DevelopmentAgenciesMember" xlink:label="sid_DevelopmentAgenciesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DevelopmentAgenciesMember" xlink:to="sid_DevelopmentAgenciesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DevelopmentAgenciesMember_lbl" xml:lang="en-US">Development Agencies [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LaterThanFiveYearsAndNotLaterThanSixYearsMember" xlink:label="sid_LaterThanFiveYearsAndNotLaterThanSixYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanFiveYearsAndNotLaterThanSixYearsMember" xlink:to="sid_LaterThanFiveYearsAndNotLaterThanSixYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanFiveYearsAndNotLaterThanSixYearsMember_lbl" xml:lang="en-US">2025 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BondsPerpetualBondsACCAndFacilityMember" xlink:label="sid_BondsPerpetualBondsACCAndFacilityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondsPerpetualBondsACCAndFacilityMember" xlink:to="sid_BondsPerpetualBondsACCAndFacilityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BondsPerpetualBondsACCAndFacilityMember_lbl" xml:lang="en-US">Bonds, Perpetual Bonds, ACC and Facility [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DomesticMarketMember" xlink:label="sid_DomesticMarketMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DomesticMarketMember" xlink:to="sid_DomesticMarketMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_DomesticMarketMember_lbl" xml:lang="en-US">Domestic Market [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ForeignMarketMember" xlink:label="sid_ForeignMarketMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ForeignMarketMember" xlink:to="sid_ForeignMarketMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ForeignMarketMember_lbl" xml:lang="en-US">Foreign Market [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExpensesByNatureAxis" xlink:label="sid_ExpensesByNatureAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpensesByNatureAxis" xlink:to="sid_ExpensesByNatureAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExpensesByNatureAxis_lbl" xml:lang="en-US">Expense by nature [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RawMaterialsAndInputsMember" xlink:label="sid_RawMaterialsAndInputsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RawMaterialsAndInputsMember" xlink:to="sid_RawMaterialsAndInputsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RawMaterialsAndInputsMember_lbl" xml:lang="en-US">Raw Materials and Inputs [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LaborCostMember" xlink:label="sid_LaborCostMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaborCostMember" xlink:to="sid_LaborCostMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaborCostMember_lbl" xml:lang="en-US">Labor Cost [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SuppliesMember" xlink:label="sid_SuppliesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SuppliesMember" xlink:to="sid_SuppliesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SuppliesMember_lbl" xml:lang="en-US">Supplies [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MaintenanceCostServicesAndMaterialsMember" xlink:label="sid_MaintenanceCostServicesAndMaterialsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MaintenanceCostServicesAndMaterialsMember" xlink:to="sid_MaintenanceCostServicesAndMaterialsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MaintenanceCostServicesAndMaterialsMember_lbl" xml:lang="en-US">Maintenance Cost Services and Materials [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OutsourcingServicesMember" xlink:label="sid_OutsourcingServicesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OutsourcingServicesMember" xlink:to="sid_OutsourcingServicesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OutsourcingServicesMember_lbl" xml:lang="en-US">Outsourcing Services [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FreightsMember" xlink:label="sid_FreightsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FreightsMember" xlink:to="sid_FreightsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FreightsMember_lbl" xml:lang="en-US">Freights [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DistributionFreightsMember" xlink:label="sid_DistributionFreightsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DistributionFreightsMember" xlink:to="sid_DistributionFreightsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DistributionFreightsMember_lbl" xml:lang="en-US">Distribution Freights [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DepreciationAmortizationAndDepletionMember" xlink:label="sid_DepreciationAmortizationAndDepletionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DepreciationAmortizationAndDepletionMember" xlink:to="sid_DepreciationAmortizationAndDepletionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DepreciationAmortizationAndDepletionMember_lbl" xml:lang="en-US">Depreciation Amortization and Depletion [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExpenseByNatureAxis" xlink:label="sid_ExpenseByNatureAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpenseByNatureAxis" xlink:to="sid_ExpenseByNatureAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExpenseByNatureAxis_lbl" xml:lang="en-US">Expense by nature [Axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DepreciationAmortizationAndDepletionMember" xlink:to="sid_DepreciationAmortizationAndDepletionMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_DepreciationAmortizationAndDepletionMember_2_lbl" xml:lang="en-US">Depreciation, amortization and depletion</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CashAndCashEquivalantMember" xlink:label="sid_CashAndCashEquivalantMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashAndCashEquivalantMember" xlink:to="sid_CashAndCashEquivalantMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashAndCashEquivalantMember_lbl" xml:lang="en-US">Cash And Cash Equivalants [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FinancialInvestmentsMember" xlink:label="sid_FinancialInvestmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInvestmentsMember" xlink:to="sid_FinancialInvestmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialInvestmentsMember_lbl" xml:lang="en-US">Financial Investments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradeReceivablesMember" xlink:label="ifrs-full_TradeReceivablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivablesMember" xlink:to="ifrs-full_TradeReceivablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeReceivablesMember_lbl" xml:lang="en-US">Trade Receivables [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DerivativesMember" xlink:label="ifrs-full_DerivativesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DerivativesMember" xlink:to="ifrs-full_DerivativesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DerivativesMember_lbl" xml:lang="en-US">Derivative Financial Instruments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradingEquitySecuritiesMember" xlink:label="ifrs-full_TradingEquitySecuritiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradingEquitySecuritiesMember" xlink:to="ifrs-full_TradingEquitySecuritiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradingEquitySecuritiesMember_lbl" xml:lang="en-US">Trading Securities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RelatedPartiesMember" xlink:label="ifrs-full_RelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RelatedPartiesMember" xlink:to="ifrs-full_RelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RelatedPartiesMember_lbl" xml:lang="en-US">Loans - Related Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherTradeReceivablesMember" xlink:label="sid_OtherTradeReceivablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherTradeReceivablesMember" xlink:to="sid_OtherTradeReceivablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherTradeReceivablesMember_lbl" xml:lang="en-US">Other Trade Receivables [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CompulsoryLoanEletrobrasMember" xlink:label="sid_CompulsoryLoanEletrobrasMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompulsoryLoanEletrobrasMember" xlink:to="sid_CompulsoryLoanEletrobrasMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CompulsoryLoanEletrobrasMember_lbl" xml:lang="en-US">Compulsory Loan - Eletrobras [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InvestmentPropertyMember" xlink:label="ifrs-full_InvestmentPropertyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentPropertyMember" xlink:to="ifrs-full_InvestmentPropertyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentPropertyMember_lbl" xml:lang="en-US">Investments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LevelsOfFairValueHierarchyAxis" xlink:label="ifrs-full_LevelsOfFairValueHierarchyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LevelsOfFairValueHierarchyAxis" xlink:to="ifrs-full_LevelsOfFairValueHierarchyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LevelsOfFairValueHierarchyAxis_lbl" xml:lang="en-US">Levels Of Fair Value Hierarchy [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Level1OfFairValueHierarchyMember" xlink:label="ifrs-full_Level1OfFairValueHierarchyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Level1OfFairValueHierarchyMember" xlink:to="ifrs-full_Level1OfFairValueHierarchyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Level1OfFairValueHierarchyMember_lbl" xml:lang="en-US">Level 1 of fair value hierarchy [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Level2OfFairValueHierarchyMember" xlink:label="ifrs-full_Level2OfFairValueHierarchyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Level2OfFairValueHierarchyMember" xlink:to="ifrs-full_Level2OfFairValueHierarchyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Level2OfFairValueHierarchyMember_lbl" xml:lang="en-US">Level 2 of fair value hierarchy [member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PreferenceSharesMember" xlink:to="ifrs-full_PreferenceSharesMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PreferenceSharesMember_2_lbl" xml:lang="en-US">USIM5 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TotalSharesMember" xlink:label="sid_TotalSharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalSharesMember" xlink:to="sid_TotalSharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalSharesMember_lbl" xml:lang="en-US">Total Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PreferenceSharesoneMember" xlink:label="sid_PreferenceSharesoneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PreferenceSharesoneMember" xlink:to="sid_PreferenceSharesoneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PreferenceSharesoneMember_lbl" xml:lang="en-US">PATI3 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_USMember" xlink:label="sid_USMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_USMember" xlink:to="sid_USMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_USMember_lbl" xml:lang="en-US">UNITED STATES</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CashAndCashEquivalentsOverseasMember" xlink:label="sid_CashAndCashEquivalentsOverseasMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashAndCashEquivalentsOverseasMember" xlink:to="sid_CashAndCashEquivalentsOverseasMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashAndCashEquivalentsOverseasMember_lbl" xml:lang="en-US">Cash And Cash Equivalents Overseas [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherAssetsMember" xlink:label="ifrs-full_OtherAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherAssetsMember" xlink:to="ifrs-full_OtherAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherAssetsMember_lbl" xml:lang="en-US">Other Assets [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ClassesOfAssetsMember" xlink:label="ifrs-full_ClassesOfAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfAssetsMember" xlink:to="ifrs-full_ClassesOfAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfAssetsMember_lbl" xml:lang="en-US">Total Assets [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherLiabilities1Member" xlink:label="sid_OtherLiabilities1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherLiabilities1Member" xlink:to="sid_OtherLiabilities1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherLiabilities1Member_lbl" xml:lang="en-US">Other Liabilities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LiabilitiesMember" xlink:label="ifrs-full_LiabilitiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesMember" xlink:to="ifrs-full_LiabilitiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiabilitiesMember_lbl" xml:lang="en-US">Total Liabilities [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrencySwapContractMember" xlink:to="ifrs-full_CurrencySwapContractMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrencySwapContractMember_2_lbl" xml:lang="en-US">Swap CDI x U.S.Dollar [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PayablesToRelatedPartiesMember" xlink:label="sid_PayablesToRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PayablesToRelatedPartiesMember" xlink:to="sid_PayablesToRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PayablesToRelatedPartiesMember_lbl" xml:lang="en-US">Payables To Related Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DividendsAndInterestOnCapitalPayableMember" xlink:label="sid_DividendsAndInterestOnCapitalPayableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsAndInterestOnCapitalPayableMember" xlink:to="sid_DividendsAndInterestOnCapitalPayableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DividendsAndInterestOnCapitalPayableMember_lbl" xml:lang="en-US">Dividends And Interest On Capital Payable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AdvancesFromCustomersMember" xlink:label="sid_AdvancesFromCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdvancesFromCustomersMember" xlink:to="sid_AdvancesFromCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdvancesFromCustomersMember_lbl" xml:lang="en-US">Advances From Customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TaxesInInstallmentsMember" xlink:label="sid_TaxesInInstallmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxesInInstallmentsMember" xlink:to="sid_TaxesInInstallmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxesInInstallmentsMember_lbl" xml:lang="en-US">Taxes In Installments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProfitSharingEmployeesMember" xlink:label="sid_ProfitSharingEmployeesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitSharingEmployeesMember" xlink:to="sid_ProfitSharingEmployeesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProfitSharingEmployeesMember_lbl" xml:lang="en-US">Profit Sharing - Employees [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TaxesPayableMember" xlink:label="sid_TaxesPayableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxesPayableMember" xlink:to="sid_TaxesPayableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxesPayableMember_lbl" xml:lang="en-US">Taxes Payable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProvisionFromConsumptionAndServicesMember" xlink:label="sid_ProvisionFromConsumptionAndServicesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionFromConsumptionAndServicesMember" xlink:to="sid_ProvisionFromConsumptionAndServicesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProvisionFromConsumptionAndServicesMember_lbl" xml:lang="en-US">Provision From Consumption And Services [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ThirdPartyMaterialsInOurPossessionMember" xlink:label="sid_ThirdPartyMaterialsInOurPossessionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ThirdPartyMaterialsInOurPossessionMember" xlink:to="sid_ThirdPartyMaterialsInOurPossessionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ThirdPartyMaterialsInOurPossessionMember_lbl" xml:lang="en-US">Third Party Materials In Our Possession [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LeaseLiabilitiesMember" xlink:label="ifrs-full_LeaseLiabilitiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LeaseLiabilitiesMember" xlink:to="ifrs-full_LeaseLiabilitiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LeaseLiabilitiesMember_lbl" xml:lang="en-US">Lease Liabilities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherPayablesMember" xlink:label="sid_OtherPayablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherPayablesMember" xlink:to="sid_OtherPayablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherPayablesMember_lbl" xml:lang="en-US">Other Payables [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember" xlink:label="ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember" xlink:to="ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember_lbl" xml:lang="en-US">Between one and five years [member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanFiveYearsMember" xlink:to="ifrs-full_LaterThanFiveYearsMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_LaterThanFiveYearsMember_2_lbl" xml:lang="en-US">Over five years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CurrencyAxisSignificantInvestmentsInSubsidiariesAxis" xlink:label="sid_CurrencyAxisSignificantInvestmentsInSubsidiariesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrencyAxisSignificantInvestmentsInSubsidiariesAxis" xlink:to="sid_CurrencyAxisSignificantInvestmentsInSubsidiariesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrencyAxisSignificantInvestmentsInSubsidiariesAxis_lbl" xml:lang="en-US">Significant Investments In Subsidiaries [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNMineracaoMember" xlink:label="sid_CSNMineracaoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMineracaoMember" xlink:to="sid_CSNMineracaoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNMineracaoMember_lbl" xml:lang="en-US">CSN Mineracao [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CargoTerminalTECARMember" xlink:label="sid_CargoTerminalTECARMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CargoTerminalTECARMember" xlink:to="sid_CargoTerminalTECARMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CargoTerminalTECARMember_lbl" xml:lang="en-US">Cargo Terminal - TECAR [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RailwayOperationMember" xlink:label="sid_RailwayOperationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RailwayOperationMember" xlink:to="sid_RailwayOperationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RailwayOperationMember_lbl" xml:lang="en-US">Railway Operation [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EquityInResultsOfAffiliatedCompaniesMember" xlink:label="sid_EquityInResultsOfAffiliatedCompaniesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquityInResultsOfAffiliatedCompaniesMember" xlink:to="sid_EquityInResultsOfAffiliatedCompaniesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EquityInResultsOfAffiliatedCompaniesMember_lbl" xml:lang="en-US">Equity in results of affiliated companies [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProfitWithDifferentiatedRatesOrUntaxedMember" xlink:label="sid_ProfitWithDifferentiatedRatesOrUntaxedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitWithDifferentiatedRatesOrUntaxedMember" xlink:to="sid_ProfitWithDifferentiatedRatesOrUntaxedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProfitWithDifferentiatedRatesOrUntaxedMember_lbl" xml:lang="en-US">Profit with differentiated rates or untaxed [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TransferPricingAdjustmentMember" xlink:label="sid_TransferPricingAdjustmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransferPricingAdjustmentMember" xlink:to="sid_TransferPricingAdjustmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransferPricingAdjustmentMember_lbl" xml:lang="en-US">Transfer pricing adjustment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember" xlink:label="sid_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember" xlink:to="sid_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember_lbl" xml:lang="en-US">Tax loss carryforwards without recognizing deferred taxes [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LimitOfIndebtednessMember" xlink:label="sid_LimitOfIndebtednessMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LimitOfIndebtednessMember" xlink:to="sid_LimitOfIndebtednessMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LimitOfIndebtednessMember_lbl" xml:lang="en-US">Indebtdness limit [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember" xlink:label="sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember" xlink:to="sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember_lbl" xml:lang="en-US">Unrecorded deferred taxes on temporary differences [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LossesReversalForDeferredIncomeAndSocialContributionTaxCreditsMember" xlink:label="sid_LossesReversalForDeferredIncomeAndSocialContributionTaxCreditsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LossesReversalForDeferredIncomeAndSocialContributionTaxCreditsMember" xlink:to="sid_LossesReversalForDeferredIncomeAndSocialContributionTaxCreditsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LossesReversalForDeferredIncomeAndSocialContributionTaxCreditsMember_lbl" xml:lang="en-US">(Losses)/Reversal for deferred income and social contribution tax credits [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IncomeTaxAndSocialContributionOnForeignProfitMember" xlink:label="sid_IncomeTaxAndSocialContributionOnForeignProfitMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxAndSocialContributionOnForeignProfitMember" xlink:to="sid_IncomeTaxAndSocialContributionOnForeignProfitMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeTaxAndSocialContributionOnForeignProfitMember_lbl" xml:lang="en-US">Income taxes and social contribution on foreign profit [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TaxIncentivesMember" xlink:label="sid_TaxIncentivesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxIncentivesMember" xlink:to="sid_TaxIncentivesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxIncentivesMember_lbl" xml:lang="en-US">Tax incentives [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ReversalOfDeferredTaxInNamisaMember" xlink:label="sid_ReversalOfDeferredTaxInNamisaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReversalOfDeferredTaxInNamisaMember" xlink:to="sid_ReversalOfDeferredTaxInNamisaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ReversalOfDeferredTaxInNamisaMember_lbl" xml:lang="en-US">Deferred taxes on exchange variation in equity [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InterestOnEquityMember" xlink:label="sid_InterestOnEquityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestOnEquityMember" xlink:to="sid_InterestOnEquityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestOnEquityMember_lbl" xml:lang="en-US">Interest on equity [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherPermanentDeductionsAdditionsMember" xlink:label="sid_OtherPermanentDeductionsAdditionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherPermanentDeductionsAdditionsMember" xlink:to="sid_OtherPermanentDeductionsAdditionsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherPermanentDeductionsAdditionsMember_lbl" xml:lang="en-US">Other permanent deductions (additions) [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DeferredTaxAssetLiabilityAxis" xlink:label="sid_DeferredTaxAssetLiabilityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxAssetLiabilityAxis" xlink:to="sid_DeferredTaxAssetLiabilityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredTaxAssetLiabilityAxis_lbl" xml:lang="en-US">Deferred tax asset liability [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DeferredIncomeTaxLossesMember" xlink:label="sid_DeferredIncomeTaxLossesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredIncomeTaxLossesMember" xlink:to="sid_DeferredIncomeTaxLossesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredIncomeTaxLossesMember_lbl" xml:lang="en-US">Deferred Income Tax Losses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DeferredSocialContributionTaxLossesMember" xlink:label="sid_DeferredSocialContributionTaxLossesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredSocialContributionTaxLossesMember" xlink:to="sid_DeferredSocialContributionTaxLossesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredSocialContributionTaxLossesMember_lbl" xml:lang="en-US">Deferred social contribution tax losses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TemporaryDifferencesMember" xlink:label="sid_TemporaryDifferencesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TemporaryDifferencesMember" xlink:to="sid_TemporaryDifferencesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TemporaryDifferencesMember_lbl" xml:lang="en-US">Temporary Differences [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksMember" xlink:label="sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksMember" xlink:to="sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksMember_lbl" xml:lang="en-US">Provision For Tax Social Security, Labor, Civil And Environmental Risks [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AssetsImpairmentLossesMember" xlink:label="sid_AssetsImpairmentLossesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AssetsImpairmentLossesMember" xlink:to="sid_AssetsImpairmentLossesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AssetsImpairmentLossesMember_lbl" xml:lang="en-US">Assets impairment losses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GainsLossesInFinancialInstrumentsMember" xlink:label="sid_GainsLossesInFinancialInstrumentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainsLossesInFinancialInstrumentsMember" xlink:to="sid_GainsLossesInFinancialInstrumentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GainsLossesInFinancialInstrumentsMember_lbl" xml:lang="en-US">(Gains )/ losses in financial instruments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GainsLossesOnFinancialInstrumentsMember" xlink:label="sid_GainsLossesOnFinancialInstrumentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainsLossesOnFinancialInstrumentsMember" xlink:to="sid_GainsLossesOnFinancialInstrumentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GainsLossesOnFinancialInstrumentsMember_lbl" xml:lang="en-US">(Gains )/ losses On financial instruments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ActuarialLiabilityPensionAndHealthcarePlanMember" xlink:label="sid_ActuarialLiabilityPensionAndHealthcarePlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialLiabilityPensionAndHealthcarePlanMember" xlink:to="sid_ActuarialLiabilityPensionAndHealthcarePlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialLiabilityPensionAndHealthcarePlanMember_lbl" xml:lang="en-US">Actuarial liability (pension and healthcare plan) [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AccruedSuppliesAndServicesMember" xlink:label="sid_AccruedSuppliesAndServicesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccruedSuppliesAndServicesMember" xlink:to="sid_AccruedSuppliesAndServicesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AccruedSuppliesAndServicesMember_lbl" xml:lang="en-US">Accrued supplies and services [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GoodwilOnMergerMember" xlink:label="sid_GoodwilOnMergerMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GoodwilOnMergerMember" xlink:to="sid_GoodwilOnMergerMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GoodwilOnMergerMember_lbl" xml:lang="en-US">Goodwil on merger [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_UnrealizedExchangeDifferencesMember" xlink:label="sid_UnrealizedExchangeDifferencesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UnrealizedExchangeDifferencesMember" xlink:to="sid_UnrealizedExchangeDifferencesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_UnrealizedExchangeDifferencesMember_lbl" xml:lang="en-US">Unrealized exchange differences [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GainInControlLossOnTransnordestinaMember" xlink:label="sid_GainInControlLossOnTransnordestinaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainInControlLossOnTransnordestinaMember" xlink:to="sid_GainInControlLossOnTransnordestinaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GainInControlLossOnTransnordestinaMember_lbl" xml:lang="en-US">(Gain) in control loss on Transnordestina [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CashFlowHedgeAccountingMember" xlink:label="sid_CashFlowHedgeAccountingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowHedgeAccountingMember" xlink:to="sid_CashFlowHedgeAccountingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashFlowHedgeAccountingMember_lbl" xml:lang="en-US">Cash flow hedge accounting [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AcquisitionFairValueSwtCblMember" xlink:label="sid_AcquisitionFairValueSwtCblMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AcquisitionFairValueSwtCblMember" xlink:to="sid_AcquisitionFairValueSwtCblMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AcquisitionFairValueSwtCblMember_lbl" xml:lang="en-US">Aquisition Fair Value SWT/CBL [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DeferredTaxesNonComputedMember" xlink:label="sid_DeferredTaxesNonComputedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxesNonComputedMember" xlink:to="sid_DeferredTaxesNonComputedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredTaxesNonComputedMember_lbl" xml:lang="en-US">Deferred taxes non computed [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EstimatedLossesReversalsToDeferredTaxesCreditsMember" xlink:label="sid_EstimatedLossesReversalsToDeferredTaxesCreditsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EstimatedLossesReversalsToDeferredTaxesCreditsMember" xlink:to="sid_EstimatedLossesReversalsToDeferredTaxesCreditsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EstimatedLossesReversalsToDeferredTaxesCreditsMember_lbl" xml:lang="en-US">Estimated (Losses)/reversals to deferred taxes credits [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BusinessCombinationMember" xlink:label="sid_BusinessCombinationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BusinessCombinationMember" xlink:to="sid_BusinessCombinationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BusinessCombinationMember_lbl" xml:lang="en-US">Business Combination [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ConsolidationCBSIMember" xlink:label="sid_ConsolidationCBSIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationCBSIMember" xlink:to="sid_ConsolidationCBSIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsolidationCBSIMember_lbl" xml:lang="en-US">Consolidation CBSI [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OperationalFacilitiesMember" xlink:label="sid_OperationalFacilitiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OperationalFacilitiesMember" xlink:to="sid_OperationalFacilitiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OperationalFacilitiesMember_lbl" xml:lang="en-US">Operational Facilities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AdministrativeMember" xlink:label="sid_AdministrativeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdministrativeMember" xlink:to="sid_AdministrativeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdministrativeMember_lbl" xml:lang="en-US">Administrative [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SalesOfficesMember" xlink:label="sid_SalesOfficesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SalesOfficesMember" xlink:to="sid_SalesOfficesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SalesOfficesMember_lbl" xml:lang="en-US">Sales Offices [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OperatingEquipmentMember" xlink:label="sid_OperatingEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OperatingEquipmentMember" xlink:to="sid_OperatingEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OperatingEquipmentMember_lbl" xml:lang="en-US">Operating Equipment [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_SegmentsAxis_2_lbl" xml:lang="en-US">Segments [axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SteelMember" xlink:to="sid_SteelMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_SteelMember_2_lbl" xml:lang="en-US">Steel[Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LogisticsMember" xlink:label="sid_LogisticsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LogisticsMember" xlink:to="sid_LogisticsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_LogisticsMember_lbl" xml:lang="en-US">Logistics [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_Subsegments1Axis" xlink:label="sid_Subsegments1Axis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Subsegments1Axis" xlink:to="sid_Subsegments1Axis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_Subsegments1Axis_lbl" xml:lang="en-US">Subsegments 1 [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PortMember" xlink:label="sid_PortMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PortMember" xlink:to="sid_PortMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PortMember_lbl" xml:lang="en-US">Port [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RailroadsMember" xlink:label="sid_RailroadsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RailroadsMember" xlink:to="sid_RailroadsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RailroadsMember_lbl" xml:lang="en-US">Railroads [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EnergyMember" xlink:label="sid_EnergyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EnergyMember" xlink:to="sid_EnergyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EnergyMember_lbl" xml:lang="en-US">Energy [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_EliminationOfIntersegmentAmountsMember" xlink:label="ifrs-full_EliminationOfIntersegmentAmountsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EliminationOfIntersegmentAmountsMember" xlink:to="ifrs-full_EliminationOfIntersegmentAmountsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EliminationOfIntersegmentAmountsMember_lbl" xml:lang="en-US">Corporate expenses/elimination [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2019/elts/srt-2019-01-31.xsd#srt_AsiaMember" xlink:label="srt_AsiaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_AsiaMember" xlink:to="srt_AsiaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_AsiaMember_lbl" xml:lang="en-US">Asia [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2019/elts/srt-2019-01-31.xsd#srt_NorthAmericaMember" xlink:label="srt_NorthAmericaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_NorthAmericaMember" xlink:to="srt_NorthAmericaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_NorthAmericaMember_lbl" xml:lang="en-US">North America [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2019/elts/srt-2019-01-31.xsd#srt_LatinAmericaMember" xlink:label="srt_LatinAmericaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_LatinAmericaMember" xlink:to="srt_LatinAmericaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_LatinAmericaMember_lbl" xml:lang="en-US">Latin America [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2019/elts/srt-2019-01-31.xsd#srt_EuropeMember" xlink:label="srt_EuropeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_EuropeMember" xlink:to="srt_EuropeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_EuropeMember_lbl" xml:lang="en-US">Europe [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TypesOfContractsAxis" xlink:label="ifrs-full_TypesOfContractsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfContractsAxis" xlink:to="ifrs-full_TypesOfContractsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfContractsAxis_lbl" xml:lang="en-US">Types of contracts [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember" xlink:label="sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember" xlink:to="sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_lbl" xml:lang="en-US">Transportation of Iron Ore, Coal, Coke, Steel Products, Cement and Mining Products [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember" xlink:label="sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember" xlink:to="sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_lbl" xml:lang="en-US">Supply of Power, Natural Gas, Oxygen, Nitrogen, Argon, Iron Ore Pellets, Coal and Clinquer [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember" xlink:label="sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember" xlink:to="sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_lbl" xml:lang="en-US">Processing of Furnace Sludge and Slag Resulting from The production Process of Pig Iron and Steel[Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember" xlink:label="sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember" xlink:to="sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember_lbl" xml:lang="en-US">Manufacturing, Repair, Recovery and Production of Ingot Casting Machine Units [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LaterThanFourYearsMember" xlink:label="sid_LaterThanFourYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanFourYearsMember" xlink:to="sid_LaterThanFourYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LaterThanFourYearsMember_lbl" xml:lang="en-US">After 2022 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FinishedGoodsMember" xlink:label="sid_FinishedGoodsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinishedGoodsMember" xlink:to="sid_FinishedGoodsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinishedGoodsMember_lbl" xml:lang="en-US">Finished Goods [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_WorkInProgressMember" xlink:label="sid_WorkInProgressMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_WorkInProgressMember" xlink:to="sid_WorkInProgressMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_WorkInProgressMember_lbl" xml:lang="en-US">Work In Progress [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RawMaterialsMember" xlink:label="sid_RawMaterialsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RawMaterialsMember" xlink:to="sid_RawMaterialsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RawMaterialsMember_lbl" xml:lang="en-US">Raw Materials [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SparePartsMember" xlink:label="sid_SparePartsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SparePartsMember" xlink:to="sid_SparePartsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SparePartsMember_lbl" xml:lang="en-US">Spare Parts [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AdvancesToSuppliersMember" xlink:label="sid_AdvancesToSuppliersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdvancesToSuppliersMember" xlink:to="sid_AdvancesToSuppliersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdvancesToSuppliersMember_lbl" xml:lang="en-US">Advances To Suppliers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OrdinarySharesOneMember" xlink:label="sid_OrdinarySharesOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OrdinarySharesOneMember" xlink:to="sid_OrdinarySharesOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OrdinarySharesOneMember_lbl" xml:lang="en-US">USIM3 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CashFlowHedgesOneMember" xlink:label="sid_CashFlowHedgesOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowHedgesOneMember" xlink:to="sid_CashFlowHedgesOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashFlowHedgesOneMember_lbl" xml:lang="en-US">Fair Value Of Cash Flow Hedge, Net Of Taxes [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_HedgesOfNetInvestmentInForeignOperationsOneMember" xlink:label="sid_HedgesOfNetInvestmentInForeignOperationsOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HedgesOfNetInvestmentInForeignOperationsOneMember" xlink:to="sid_HedgesOfNetInvestmentInForeignOperationsOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_HedgesOfNetInvestmentInForeignOperationsOneMember_lbl" xml:lang="en-US">Fair Value Of Net Investment Hedge In Foreign Operations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CapitalManagementMember" xlink:label="sid_CapitalManagementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalManagementMember" xlink:to="sid_CapitalManagementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CapitalManagementMember_lbl" xml:lang="en-US">Capital Management [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CurrencyPositionMember" xlink:label="sid_CurrencyPositionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrencyPositionMember" xlink:to="sid_CurrencyPositionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrencyPositionMember_lbl" xml:lang="en-US">Currency Position [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ConsolidatedExchangePositionMember" xlink:label="sid_ConsolidatedExchangePositionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidatedExchangePositionMember" xlink:to="sid_ConsolidatedExchangePositionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsolidatedExchangePositionMember_lbl" xml:lang="en-US">Consolidated exchange position [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CommonSharesMember" xlink:label="sid_CommonSharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CommonSharesMember" xlink:to="sid_CommonSharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_CommonSharesMember_lbl" xml:lang="en-US">Common Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PreferredSharesMember" xlink:label="sid_PreferredSharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PreferredSharesMember" xlink:to="sid_PreferredSharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_PreferredSharesMember_lbl" xml:lang="en-US">Preferred Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember" xlink:label="sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember" xlink:to="sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_lbl" xml:lang="en-US">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ActuarialAssetMember" xlink:label="sid_ActuarialAssetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssetMember" xlink:to="sid_ActuarialAssetMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialAssetMember_lbl" xml:lang="en-US">Actuarial Asset [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LoanMember" xlink:label="sid_LoanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LoanMember" xlink:to="sid_LoanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LoanMember_lbl" xml:lang="en-US">Loans [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsAndFinancingMember" xlink:to="sid_BorrowingsAndFinancingMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_BorrowingsAndFinancingMember_2_lbl" xml:lang="en-US">Borrowings and Financing [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherAccountsPayableMember" xlink:label="sid_OtherAccountsPayableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherAccountsPayableMember" xlink:to="sid_OtherAccountsPayableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherAccountsPayableMember_lbl" xml:lang="en-US">Other Accounts Payable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherProvisionForConsumptionAndServicesMember" xlink:label="sid_OtherProvisionForConsumptionAndServicesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherProvisionForConsumptionAndServicesMember" xlink:to="sid_OtherProvisionForConsumptionAndServicesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherProvisionForConsumptionAndServicesMember_lbl" xml:lang="en-US">Other Provision for Consumption and Services [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ActuarialLiabilitiesMember" xlink:label="sid_ActuarialLiabilitiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialLiabilitiesMember" xlink:to="sid_ActuarialLiabilitiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialLiabilitiesMember_lbl" xml:lang="en-US">Actuarial Liabilities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CategoriesOfOtherRelatedPartiesAxis" xlink:label="sid_CategoriesOfOtherRelatedPartiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CategoriesOfOtherRelatedPartiesAxis" xlink:to="sid_CategoriesOfOtherRelatedPartiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_CategoriesOfOtherRelatedPartiesAxis_lbl" xml:lang="en-US">Categories Of Other Related Parties [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CBSPrevidenciaMember" xlink:label="sid_CBSPrevidenciaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CBSPrevidenciaMember" xlink:to="sid_CBSPrevidenciaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CBSPrevidenciaMember_lbl" xml:lang="en-US">CBS Previdencia [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BancoFibraMember" xlink:label="sid_BancoFibraMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BancoFibraMember" xlink:to="sid_BancoFibraMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BancoFibraMember_lbl" xml:lang="en-US">Banco Fibra [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PanatlanticaMember" xlink:to="sid_PanatlanticaMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_PanatlanticaMember_2_lbl" xml:lang="en-US">Panatlantica [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IbisParticipacoeseServicosMember" xlink:label="sid_IbisParticipacoeseServicosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IbisParticipacoeseServicosMember" xlink:to="sid_IbisParticipacoeseServicosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IbisParticipacoeseServicosMember_lbl" xml:lang="en-US">Ibis Participacoes e Servicos [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OthersRelatedPartiesMember" xlink:label="sid_OthersRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersRelatedPartiesMember" xlink:to="sid_OthersRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OthersRelatedPartiesMember_lbl" xml:lang="en-US">Other Related Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CBSICompanhiaBrasileiradeServicoseInfraestruturaMember" xlink:label="sid_CBSICompanhiaBrasileiradeServicoseInfraestruturaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CBSICompanhiaBrasileiradeServicoseInfraestruturaMember" xlink:to="sid_CBSICompanhiaBrasileiradeServicoseInfraestruturaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CBSICompanhiaBrasileiradeServicoseInfraestruturaMember_lbl" xml:lang="en-US">CBSI - Companhia Brasileira de Servicos e Infraestrutura [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_JointVentureAndJointOperationMember" xlink:to="sid_JointVentureAndJointOperationMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_JointVentureAndJointOperationMember_2_lbl" xml:lang="en-US">Joint-venture and Joint-operation [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VicunhaAcosSAMember" xlink:to="sid_VicunhaAcosSAMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_VicunhaAcosSAMember_2_lbl" xml:lang="en-US">Vicunha Acos S.A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TotalOthersRelatedPartiesMember" xlink:label="sid_TotalOthersRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalOthersRelatedPartiesMember" xlink:to="sid_TotalOthersRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalOthersRelatedPartiesMember_lbl" xml:lang="en-US">Total Other Related Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FundacaoCSNMember" xlink:label="sid_FundacaoCSNMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FundacaoCSNMember" xlink:to="sid_FundacaoCSNMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FundacaoCSNMember_lbl" xml:lang="en-US">Fundacao CSN [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PartfibProjetosImobiliariosMember" xlink:label="sid_PartfibProjetosImobiliariosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PartfibProjetosImobiliariosMember" xlink:to="sid_PartfibProjetosImobiliariosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PartfibProjetosImobiliariosMember_lbl" xml:lang="en-US">Partfib Projetos Imobiliarios [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_VicunhaImoveisLtdaMember" xlink:label="sid_VicunhaImoveisLtdaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VicunhaImoveisLtdaMember" xlink:to="sid_VicunhaImoveisLtdaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VicunhaImoveisLtdaMember_lbl" xml:lang="en-US">Vicunha Imoveis Ltda. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_VicunhaServicosLtdaMember" xlink:label="sid_VicunhaServicosLtdaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VicunhaServicosLtdaMember" xlink:to="sid_VicunhaServicosLtdaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VicunhaServicosLtdaMember_lbl" xml:lang="en-US">Vicunha Servicos Ltda. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis" xlink:label="ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis" xlink:to="ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis_lbl" xml:lang="en-US">Continuing involvement in derecognised financial assets by type of instrument [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GuaranteesMember" xlink:label="ifrs-full_GuaranteesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GuaranteesMember" xlink:to="ifrs-full_GuaranteesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GuaranteesMember_lbl" xml:lang="en-US">Guarantees [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FunctionalCurrencyAxis" xlink:label="sid_FunctionalCurrencyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FunctionalCurrencyAxis" xlink:to="sid_FunctionalCurrencyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FunctionalCurrencyAxis_lbl" xml:lang="en-US">Functional Currency [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FTLFerroviaTransnordestinaMember" xlink:label="sid_FTLFerroviaTransnordestinaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FTLFerroviaTransnordestinaMember" xlink:to="sid_FTLFerroviaTransnordestinaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FTLFerroviaTransnordestinaMember_lbl" xml:lang="en-US">FTL - Ferrovia Transnordestina [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNEnergiaMember" xlink:label="sid_CSNEnergiaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNEnergiaMember" xlink:to="sid_CSNEnergiaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNEnergiaMember_lbl" xml:lang="en-US">CSN Energia [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EstanhoDeRondoniaMember" xlink:label="sid_EstanhoDeRondoniaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EstanhoDeRondoniaMember" xlink:to="sid_EstanhoDeRondoniaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EstanhoDeRondoniaMember_lbl" xml:lang="en-US">Estanho de Rondonia [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_VicunhaSiderurgiaSAMember" xlink:label="sid_VicunhaSiderurgiaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VicunhaSiderurgiaSAMember" xlink:to="sid_VicunhaSiderurgiaSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VicunhaSiderurgiaSAMember_lbl" xml:lang="en-US">Vicunha Siderurgia S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RioIacoParticipacoesSAMember" xlink:label="sid_RioIacoParticipacoesSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RioIacoParticipacoesSAMember" xlink:to="sid_RioIacoParticipacoesSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RioIacoParticipacoesSAMember_lbl" xml:lang="en-US">Rio Iaco Participacoes S.A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_VicunhaSteelSAMember" xlink:label="sid_VicunhaSteelSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VicunhaSteelSAMember" xlink:to="sid_VicunhaSteelSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VicunhaSteelSAMember_lbl" xml:lang="en-US">Vicunha Steel S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CFLParticipacoesSAMember" xlink:label="sid_CFLParticipacoesSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CFLParticipacoesSAMember" xlink:to="sid_CFLParticipacoesSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CFLParticipacoesSAMember_lbl" xml:lang="en-US">CFL Participacoes S.A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_VicunhaSteelSA1Member" xlink:label="sid_VicunhaSteelSA1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VicunhaSteelSA1Member" xlink:to="sid_VicunhaSteelSA1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_VicunhaSteelSA1Member_lbl" xml:lang="en-US">Vicunha Steel S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RioPurusParticipacoesSAMember" xlink:label="sid_RioPurusParticipacoesSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RioPurusParticipacoesSAMember" xlink:to="sid_RioPurusParticipacoesSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RioPurusParticipacoesSAMember_lbl" xml:lang="en-US">Rio Purus Participacoes S.A. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_RangeAxis_2_lbl" xml:lang="en-US">Range [axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BottomOfRangeMember" xlink:to="ifrs-full_BottomOfRangeMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BottomOfRangeMember_2_lbl" xml:lang="en-US">Bottom of Range [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NonadjustingEventsAfterReportingPeriodMember" xlink:label="sid_NonadjustingEventsAfterReportingPeriodMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonadjustingEventsAfterReportingPeriodMember" xlink:to="sid_NonadjustingEventsAfterReportingPeriodMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NonadjustingEventsAfterReportingPeriodMember_lbl" xml:lang="en-US">Non-adjusting Events After Reporting Period [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TopOfRangeMember" xlink:to="ifrs-full_TopOfRangeMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TopOfRangeMember_2_lbl" xml:lang="en-US">Top of Range [member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarningsMember" xlink:to="ifrs-full_RetainedEarningsMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_RetainedEarningsMember_2_lbl" xml:lang="en-US">Retained Earnings/(Accumulated Losses) [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedOtherComprehensiveIncomeMember" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncomeMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncomeMember_2_lbl" xml:lang="en-US">Other Comprehensive Income [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CiaMetalurgicaPradaMember" xlink:label="sid_CiaMetalurgicaPradaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CiaMetalurgicaPradaMember" xlink:to="sid_CiaMetalurgicaPradaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CiaMetalurgicaPradaMember_lbl" xml:lang="en-US">Cia Metalurgica Prada [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNIslandsXIMember" xlink:label="sid_CSNIslandsXIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNIslandsXIMember" xlink:to="sid_CSNIslandsXIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNIslandsXIMember_lbl" xml:lang="en-US">CSN Islands XI [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNIslandsXIIMember" xlink:label="sid_CSNIslandsXIIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNIslandsXIIMember" xlink:to="sid_CSNIslandsXIIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNIslandsXIIMember_lbl" xml:lang="en-US">CSN Islands XII [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNResourcesMember" xlink:label="sid_CSNResourcesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNResourcesMember" xlink:to="sid_CSNResourcesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNResourcesMember_lbl" xml:lang="en-US">CSN Resources [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CSNSteelSLMember" xlink:label="sid_CSNSteelSLMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNSteelSLMember" xlink:to="sid_CSNSteelSLMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CSNSteelSLMember_lbl" xml:lang="en-US">CSN Steel S.L. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LusosiderAcosPlanosMember" xlink:label="sid_LusosiderAcosPlanosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LusosiderAcosPlanosMember" xlink:to="sid_LusosiderAcosPlanosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LusosiderAcosPlanosMember_lbl" xml:lang="en-US">Lusosider Acos Planos [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InitiallyAppliedIFRSsAxis" xlink:label="ifrs-full_InitiallyAppliedIFRSsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InitiallyAppliedIFRSsAxis" xlink:to="ifrs-full_InitiallyAppliedIFRSsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InitiallyAppliedIFRSsAxis_lbl" xml:lang="en-US">Initially applied IFRSs [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InitiallyAppliedIFRSMember" xlink:label="sid_InitiallyAppliedIFRSMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InitiallyAppliedIFRSMember" xlink:to="sid_InitiallyAppliedIFRSMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InitiallyAppliedIFRSMember_lbl" xml:lang="en-US">First Adoption [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ContractTermOneMember" xlink:label="sid_ContractTermOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermOneMember" xlink:to="sid_ContractTermOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContractTermOneMember_lbl" xml:lang="en-US">1 Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IncrementalIBRMember" xlink:label="sid_IncrementalIBRMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncrementalIBRMember" xlink:to="sid_IncrementalIBRMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncrementalIBRMember_lbl" xml:lang="en-US">Incremental - IBR [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/currency/2019/currency-2019-01-31.xsd#currency_BRL" xlink:label="currency_BRL" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_BRL" xlink:to="currency_BRL_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_BRL_lbl" xml:lang="en-US">Brazil, Brazil Real</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ContractTermTwoMember" xlink:label="sid_ContractTermTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermTwoMember" xlink:to="sid_ContractTermTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContractTermTwoMember_lbl" xml:lang="en-US">2 Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ContractTermThreeMember" xlink:label="sid_ContractTermThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermThreeMember" xlink:to="sid_ContractTermThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContractTermThreeMember_lbl" xml:lang="en-US">3 Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ContractTermFourMember" xlink:label="sid_ContractTermFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermFourMember" xlink:to="sid_ContractTermFourMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContractTermFourMember_lbl" xml:lang="en-US">4 Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ContractTermFiverMember" xlink:label="sid_ContractTermFiverMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermFiverMember" xlink:to="sid_ContractTermFiverMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContractTermFiverMember_lbl" xml:lang="en-US">5 Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ContractTermSixeMember" xlink:label="sid_ContractTermSixeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermSixeMember" xlink:to="sid_ContractTermSixeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContractTermSixeMember_lbl" xml:lang="en-US">6 Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ContractTermNineMember" xlink:label="sid_ContractTermNineMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermNineMember" xlink:to="sid_ContractTermNineMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContractTermNineMember_lbl" xml:lang="en-US">9 Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ImplicitMember" xlink:label="sid_ImplicitMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ImplicitMember" xlink:to="sid_ImplicitMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ImplicitMember_lbl" xml:lang="en-US">Implicit (a.a) [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ContractTermTenMember" xlink:label="sid_ContractTermTenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermTenMember" xlink:to="sid_ContractTermTenMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContractTermTenMember_lbl" xml:lang="en-US">16 Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ContractTermElevenMember" xlink:label="sid_ContractTermElevenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermElevenMember" xlink:to="sid_ContractTermElevenMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContractTermElevenMember_lbl" xml:lang="en-US">29 Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ContractTermTwelvenMember" xlink:label="sid_ContractTermTwelvenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermTwelvenMember" xlink:to="sid_ContractTermTwelvenMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContractTermTwelvenMember_lbl" xml:lang="en-US">32 Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NotLaterThanOne1YearMember" xlink:label="sid_NotLaterThanOne1YearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NotLaterThanOne1YearMember" xlink:to="sid_NotLaterThanOne1YearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NotLaterThanOne1YearMember_lbl" xml:lang="en-US">Less Than One Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RealEstatesMember" xlink:label="sid_RealEstatesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RealEstatesMember" xlink:to="sid_RealEstatesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RealEstatesMember_lbl" xml:lang="en-US">Real estate [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_HealthcarePlanMember" xlink:label="sid_HealthcarePlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HealthcarePlanMember" xlink:to="sid_HealthcarePlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_HealthcarePlanMember_lbl" xml:lang="en-US">Healthcare Plan [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfDiscountRatesMember" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRatesMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRatesMember_2_lbl" xml:lang="en-US">Actuarial Assumption Of Discount Rates [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ActuarialAssumptionOfMedicalInflationMember" xlink:label="sid_ActuarialAssumptionOfMedicalInflationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssumptionOfMedicalInflationMember" xlink:to="sid_ActuarialAssumptionOfMedicalInflationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialAssumptionOfMedicalInflationMember_lbl" xml:lang="en-US">Actuarial Assumption Of Medical Inflation [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ActuarialAssumptionOfMortalityTableMember" xlink:label="sid_ActuarialAssumptionOfMortalityTableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssumptionOfMortalityTableMember" xlink:to="sid_ActuarialAssumptionOfMortalityTableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialAssumptionOfMortalityTableMember_lbl" xml:lang="en-US">Actuarial Assumption Of Mortality Table [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfMortalityRatesMember" xlink:to="ifrs-full_ActuarialAssumptionOfMortalityRatesMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ActuarialAssumptionOfMortalityRatesMember_2_lbl" xml:lang="en-US">Actuarial Assumption Of Mortality Rates [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_MeasurementAxis" xlink:label="ifrs-full_MeasurementAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MeasurementAxis" xlink:to="ifrs-full_MeasurementAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MeasurementAxis_lbl" xml:lang="en-US">Measurement [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InAccordanceWithIFRS8Member" xlink:label="sid_InAccordanceWithIFRS8Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InAccordanceWithIFRS8Member" xlink:to="sid_InAccordanceWithIFRS8Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InAccordanceWithIFRS8Member_lbl" xml:lang="en-US">In Accordance with IFRS 8 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MRSFairValueAmortizationMember" xlink:label="sid_MRSFairValueAmortizationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MRSFairValueAmortizationMember" xlink:to="sid_MRSFairValueAmortizationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MRSFairValueAmortizationMember_lbl" xml:lang="en-US">MRS - Fair Value Amortization [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EliminationsMember" xlink:label="sid_EliminationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EliminationsMember" xlink:to="sid_EliminationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EliminationsMember_lbl" xml:lang="en-US">Eliminations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ClassificationOfInvestimentsInTheBalanceSheetMember" xlink:label="sid_ClassificationOfInvestimentsInTheBalanceSheetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ClassificationOfInvestimentsInTheBalanceSheetMember" xlink:to="sid_ClassificationOfInvestimentsInTheBalanceSheetMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ClassificationOfInvestimentsInTheBalanceSheetMember_lbl" xml:lang="en-US">Classification Of Investiments In The Balance Sheet [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InvestmentPropertiesMember" xlink:label="sid_InvestmentPropertiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentPropertiesMember" xlink:to="sid_InvestmentPropertiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InvestmentPropertiesMember_lbl" xml:lang="en-US">Investment Properties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DocumentAndEntityInformationAbstract" xlink:label="sid_DocumentAndEntityInformationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DocumentAndEntityInformationAbstract" xlink:to="sid_DocumentAndEntityInformationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DocumentAndEntityInformationAbstract_lbl" xml:lang="en-US">Document And Entity Information</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity a Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_StatementOfFinancialPositionAbstract" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of financial position [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AssetsAbstract" xlink:label="ifrs-full_AssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_AssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AssetsAbstract_lbl" xml:lang="en-US">Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentAssetsAbstract" xlink:label="ifrs-full_CurrentAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssetsAbstract_lbl" xml:lang="en-US">CURRENT ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="ifrs-full_CashAndCashEquivalents" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentInvestments" xlink:label="ifrs-full_CurrentInvestments" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradeAndOtherCurrentReceivables" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Inventories" xlink:label="ifrs-full_Inventories" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherCurrentAssets" xlink:label="ifrs-full_OtherCurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentAssets" xlink:to="ifrs-full_OtherCurrentAssets_lbl" xlink:type="arc" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentAssets" xlink:label="ifrs-full_CurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_lbl" xlink:type="arc" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentDerivativeFinancialAssets" xlink:label="ifrs-full_CurrentDerivativeFinancialAssets" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxAssets" xlink:label="ifrs-full_DeferredTaxAssets" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxLiabilitiesCurrent_lbl" xml:lang="en-US">Taxes payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ShorttermBorrowings" xlink:label="ifrs-full_ShorttermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowings" xlink:to="ifrs-full_ShorttermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShorttermBorrowings_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherCurrentPayables" xlink:label="ifrs-full_OtherCurrentPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentPayables" xlink:to="ifrs-full_OtherCurrentPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentPayables_lbl" xml:lang="en-US">Other payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks" xlink:label="sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks" xlink:to="sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks_lbl" xml:lang="en-US">Provisions for tax, social security, labor and civil risks</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentLiabilities" xlink:label="ifrs-full_CurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentLiabilities_lbl" xml:lang="en-US">Total current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentLiabilitiesAbstract" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract_lbl" xml:lang="en-US">NON-CURRENT LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LongtermBorrowings" xlink:label="ifrs-full_LongtermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_LongtermBorrowings_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherNoncurrentPayables" xlink:label="ifrs-full_OtherNoncurrentPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentPayables" xlink:to="ifrs-full_OtherNoncurrentPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherNoncurrentPayables_lbl" xml:lang="en-US">Other payables</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxLiabilities" xlink:label="ifrs-full_DeferredTaxLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DeferredTaxLiabilities_lbl" xml:lang="en-US">Deferred income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentProvisions" xlink:label="ifrs-full_NoncurrentProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentProvisions" xlink:to="ifrs-full_NoncurrentProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentProvisions_lbl" xml:lang="en-US">Provisions for tax, social security, labor and civil risks</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:label="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:to="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan_lbl" xml:lang="en-US">Pension and healthcare plan</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherLongtermProvisions" xlink:label="ifrs-full_OtherLongtermProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherLongtermProvisions" xlink:to="ifrs-full_OtherLongtermProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherLongtermProvisions_lbl" xml:lang="en-US">Provision for environmental liabilities and decommissioning of assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentLiabilities" xlink:label="ifrs-full_NoncurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NoncurrentLiabilities_lbl" xml:lang="en-US">Total non-current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_EquityAbstract" xlink:label="ifrs-full_EquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_EquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAbstract_lbl" xml:lang="en-US">Shareholders' Equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IssuedCapital" xlink:label="ifrs-full_IssuedCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapital" xlink:to="ifrs-full_IssuedCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapital_lbl" xml:lang="en-US">Issued capital</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CapitalReserve" xlink:label="ifrs-full_CapitalReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CapitalReserve" xlink:to="ifrs-full_CapitalReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CapitalReserve_lbl" xml:lang="en-US">Capital reserves</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherReserves" xlink:label="ifrs-full_OtherReserves" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReserves" xlink:to="ifrs-full_OtherReserves_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherReserves_lbl" xml:lang="en-US">Legal reserves</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RetainedEarnings" xlink:label="ifrs-full_RetainedEarnings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarnings" xlink:to="ifrs-full_RetainedEarnings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RetainedEarnings_lbl" xml:lang="en-US">Earnings reserves</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TreasuryShares" xlink:label="ifrs-full_TreasuryShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TreasuryShares" xlink:to="ifrs-full_TreasuryShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_TreasuryShares_lbl" xml:lang="en-US">Treasury Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome_lbl" xml:lang="en-US">Other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_EquityAttributableToOwnersOfParent" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent_lbl" xml:lang="en-US">Total equity attributable to owners of the Company</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncontrollingInterests" xlink:label="ifrs-full_NoncontrollingInterests" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterests" xlink:to="ifrs-full_NoncontrollingInterests_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncontrollingInterests_lbl" xml:lang="en-US">Non-controlling interests</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Equity" xlink:label="ifrs-full_Equity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Equity_lbl" xml:lang="en-US">Total equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_EquityAndLiabilities" xlink:label="ifrs-full_EquityAndLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_EquityAndLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_EquityAndLiabilities_lbl" xml:lang="en-US">TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncomeStatementAbstract" xlink:label="ifrs-full_IncomeStatementAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_IncomeStatementAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeStatementAbstract_lbl" xml:lang="en-US">Profit or loss [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Revenue" xlink:label="ifrs-full_Revenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Revenue_lbl" xml:lang="en-US">Net Revenue from sales and/or services</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CostOfSales" xlink:label="ifrs-full_CostOfSales" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CostOfSales_lbl" xml:lang="en-US">Cost of sales and/or services</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GrossProfit" xlink:label="ifrs-full_GrossProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_GrossProfit_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherOperatingIncomeExpense" xlink:label="ifrs-full_OtherOperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherOperatingIncomeExpense" xlink:to="ifrs-full_OtherOperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherOperatingIncomeExpense_lbl" xml:lang="en-US">Operating income (expenses)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_SalesAndMarketingExpense" xlink:label="ifrs-full_SalesAndMarketingExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SalesAndMarketingExpense" xlink:to="ifrs-full_SalesAndMarketingExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_SalesAndMarketingExpense_lbl" xml:lang="en-US">Selling expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdministrativeExpense" xlink:label="ifrs-full_AdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdministrativeExpense" xlink:to="ifrs-full_AdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdministrativeExpense_lbl" xml:lang="en-US">General and administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_MiscellaneousOtherOperatingIncome" xlink:label="ifrs-full_MiscellaneousOtherOperatingIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MiscellaneousOtherOperatingIncome" xlink:to="ifrs-full_MiscellaneousOtherOperatingIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MiscellaneousOtherOperatingIncome_lbl" xml:lang="en-US">Other operating income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_MiscellaneousOtherOperatingExpense" xlink:label="ifrs-full_MiscellaneousOtherOperatingExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MiscellaneousOtherOperatingExpense" xlink:to="ifrs-full_MiscellaneousOtherOperatingExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_MiscellaneousOtherOperatingExpense_lbl" xml:lang="en-US">Other operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:label="ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_lbl" xml:lang="en-US">Equity in results of affiliated companies</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ProfitLossFromContinuingOperations_lbl" xml:lang="en-US">Profit (Loss) from continued operations</link:label>
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProfitLossAbstract" xlink:label="ifrs-full_ProfitLossAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossAbstract_lbl" xml:lang="en-US">Profit (Loss) for the year attributed to:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent_lbl" xml:lang="en-US">Controlling interests</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_EarningsPerShareAbstract" xlink:label="ifrs-full_EarningsPerShareAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EarningsPerShareAbstract_lbl" xml:lang="en-US">Earnings (loss) per common share - (reais/share)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_BasicEarningsLossPerShare" xlink:label="ifrs-full_BasicEarningsLossPerShare" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BasicEarningsLossPerShare_lbl" xml:lang="en-US">Basic (reais/share)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DilutedEarningsLossPerShare" xlink:label="ifrs-full_DilutedEarningsLossPerShare" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_StatementOfComprehensiveIncomeAbstract" xlink:label="ifrs-full_StatementOfComprehensiveIncomeAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfComprehensiveIncomeAbstract_lbl" xml:lang="en-US">Statement of comprehensive income [abstract]</link:label>
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract" xlink:label="ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract_lbl" xml:lang="en-US">Items that will not be subsequently reclassified to the statement of income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments_lbl" xml:lang="en-US">Actuarial (losses)/gains on defined benefit plan from investments in subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_lbl" xml:lang="en-US">Actuarial (losses)/gains on defined benefit pension plan</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome" xlink:label="ifrs-full_IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax_lbl" xml:lang="en-US">Total Items that will not be subsequently reclassified to the statement of income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract" xlink:label="ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract_lbl" xml:lang="en-US">Items that could be subsequently reclassified to the statement of income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax_lbl" xml:lang="en-US">(Loss) gain on cash flow hedge accounting</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_lbl" xml:lang="en-US">Cash Flow hedge reclassified to income statement</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax" xlink:label="ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax_lbl" xml:lang="en-US">(Loss) /gain on hedge of net investments in foreign subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LossGainOnBusinessCombination" xlink:label="sid_LossGainOnBusinessCombination" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LossGainOnBusinessCombination_lbl" xml:lang="en-US">(Loss) / gain on business combination</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax_lbl" xml:lang="en-US">Total Items that could be subsequently reclassified to the statement of income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherComprehensiveIncome" xlink:label="ifrs-full_OtherComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_OtherComprehensiveIncome_lbl" xml:lang="en-US">Other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ComprehensiveIncome" xlink:label="ifrs-full_ComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ComprehensiveIncome_lbl" xml:lang="en-US">Comprehensive income (loss) for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ComprehensiveIncomeAttributableToAbstract" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToAbstract_lbl" xml:lang="en-US">Attributable to:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl" xml:lang="en-US">Attributed to owners of the Company</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_lbl" xml:lang="en-US">Attributed to non-controlling interests</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_StatementOfCashFlowsAbstract" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_StatementOfCashFlowsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of cash flows [abstract]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLoss_3_lbl" xml:lang="en-US">Profit (Loss) for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net income (loss) to net cash provided by operations:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForFinanceCosts" xlink:label="ifrs-full_AdjustmentsForFinanceCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForFinanceCosts" xlink:to="ifrs-full_AdjustmentsForFinanceCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForFinanceCosts_lbl" xml:lang="en-US">Accrued charges on borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherAdjustmentsToReconcileProfitLoss" xlink:label="ifrs-full_OtherAdjustmentsToReconcileProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherAdjustmentsToReconcileProfitLoss" xlink:to="ifrs-full_OtherAdjustmentsToReconcileProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_OtherAdjustmentsToReconcileProfitLoss_lbl" xml:lang="en-US">Charges on loans and financing granted</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Depreciation/ depletion / amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod" xlink:label="ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod" xlink:to="ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod_lbl" xml:lang="en-US">Equity in results of affiliated companies</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:to="ifrs-full_InterestExpenseOnLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities_lbl" xml:lang="en-US">Charges on lease liabilities.</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDeferredTaxExpense" xlink:label="ifrs-full_AdjustmentsForDeferredTaxExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDeferredTaxExpense" xlink:to="ifrs-full_AdjustmentsForDeferredTaxExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdjustmentsForDeferredTaxExpense_lbl" xml:lang="en-US">Deferred income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForProvisions" xlink:label="ifrs-full_AdjustmentsForProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForProvisions" xlink:to="ifrs-full_AdjustmentsForProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdjustmentsForProvisions_lbl" xml:lang="en-US">Provision for tax, social security, labor and civil risks</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:to="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains_lbl" xml:lang="en-US">Monetary variations and exchange differences</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AdjustmentsForProvisionsOfSwapsForwardsTransactions" xlink:label="sid_AdjustmentsForProvisionsOfSwapsForwardsTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForProvisionsOfSwapsForwardsTransactions" xlink:to="sid_AdjustmentsForProvisionsOfSwapsForwardsTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_AdjustmentsForProvisionsOfSwapsForwardsTransactions_lbl" xml:lang="en-US">Gain/(Loss) of derivative financial instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets" xlink:label="ifrs-full_IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets" xlink:to="ifrs-full_IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets_lbl" xml:lang="en-US">Contractual agremeent</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MonetaryAdjustmentRelatedToEletrobrssCompulsoryLoan" xlink:label="sid_MonetaryAdjustmentRelatedToEletrobrssCompulsoryLoan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MonetaryAdjustmentRelatedToEletrobrssCompulsoryLoan" xlink:to="sid_MonetaryAdjustmentRelatedToEletrobrssCompulsoryLoan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MonetaryAdjustmentRelatedToEletrobrssCompulsoryLoan_lbl" xml:lang="en-US">Eletrobras's compulsory loan</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets" xlink:label="ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets" xlink:to="ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets_lbl" xml:lang="en-US">Proceeds from disposal of fixed and intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProvisionReversalForConsumptionAndServices" xlink:label="sid_ProvisionReversalForConsumptionAndServices" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionReversalForConsumptionAndServices" xlink:to="sid_ProvisionReversalForConsumptionAndServices_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_ProvisionReversalForConsumptionAndServices_lbl" xml:lang="en-US">Provision (Reversal) for consumption and services</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AdjustmentsForProvisionsForActuarialLiabilities" xlink:label="sid_AdjustmentsForProvisionsForActuarialLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForProvisionsForActuarialLiabilities" xlink:to="sid_AdjustmentsForProvisionsForActuarialLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_AdjustmentsForProvisionsForActuarialLiabilities_lbl" xml:lang="en-US">Provision for actuarial liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination" xlink:label="ifrs-full_GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination" xlink:to="ifrs-full_GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination_lbl" xml:lang="en-US">PIS and COFINS credits</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets" xlink:label="ifrs-full_ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets" xlink:to="ifrs-full_ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets_lbl" xml:lang="en-US">Net gain on sale of a foreign subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets" xlink:label="sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets" xlink:to="sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets_lbl" xml:lang="en-US">Provision for environmental liabilities and decommissioning of assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_UpdatedSharesVJR" xlink:label="sid_UpdatedSharesVJR" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UpdatedSharesVJR" xlink:to="sid_UpdatedSharesVJR_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_UpdatedSharesVJR_lbl" xml:lang="en-US">Updated shares - Fair value through profit or loss (VJR)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncreaseDecreaseInExistingProvisionsOtherProvisions" xlink:label="ifrs-full_IncreaseDecreaseInExistingProvisionsOtherProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInExistingProvisionsOtherProvisions" xlink:to="ifrs-full_IncreaseDecreaseInExistingProvisionsOtherProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_IncreaseDecreaseInExistingProvisionsOtherProvisions_lbl" xml:lang="en-US">Other provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl" xml:lang="en-US">Total Adjustments to reconcile net income (loss) to net cash provided by operations</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AdjustmentsForChangesInAssetsAndLiabilitiesAbstract" xlink:label="sid_AdjustmentsForChangesInAssetsAndLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForChangesInAssetsAndLiabilitiesAbstract" xlink:to="sid_AdjustmentsForChangesInAssetsAndLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdjustmentsForChangesInAssetsAndLiabilitiesAbstract_lbl" xml:lang="en-US">Changes in assets and liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl" xml:lang="en-US">Trade receivables - third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable" xlink:label="sid_AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable" xlink:to="sid_AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable_lbl" xml:lang="en-US">Trade receivables - related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl" xml:lang="en-US">Inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_lbl" xml:lang="en-US">Receivables from related parties/Dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities" xlink:label="ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities" xlink:to="ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities_lbl" xml:lang="en-US">Recoverable taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInDepositsFromBanks" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInDepositsFromBanks" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInDepositsFromBanks" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInDepositsFromBanks_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInDepositsFromBanks_lbl" xml:lang="en-US">Judicial deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_lbl" xml:lang="en-US">Trade payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TradePayablesDraweeRisk" xlink:label="sid_TradePayablesDraweeRisk" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradePayablesDraweeRisk" xlink:to="sid_TradePayablesDraweeRisk_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TradePayablesDraweeRisk_lbl" xml:lang="en-US">Trade payables - Drawee risk</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_lbl" xml:lang="en-US">Payroll and related taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis" xlink:label="sid_AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis" xlink:to="sid_AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis_lbl" xml:lang="en-US">Taxes in installments - REFIS</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables_lbl" xml:lang="en-US">Payables to related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers_lbl" xml:lang="en-US">Advance from customer</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:label="ifrs-full_InterestPaidClassifiedAsOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InterestPaidClassifiedAsOperatingActivities_lbl" xml:lang="en-US">Interest paid</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets_lbl" xml:lang="en-US">Other</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities" xlink:label="sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities" xlink:to="sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities_lbl" xml:lang="en-US">Increase (Decrease) in assets and liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash generated by operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:label="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:to="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Investments / acquisition of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Purchase of property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CashPaymentsForDerivativeTransactions" xlink:label="sid_CashPaymentsForDerivativeTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashPaymentsForDerivativeTransactions" xlink:to="sid_CashPaymentsForDerivativeTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_CashPaymentsForDerivativeTransactions_lbl" xml:lang="en-US">Receipt/(Payment) in derivative transactions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Purchase of intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashAdvancesAndLoansMadeToRelatedParties" xlink:label="ifrs-full_CashAdvancesAndLoansMadeToRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAdvancesAndLoansMadeToRelatedParties" xlink:to="ifrs-full_CashAdvancesAndLoansMadeToRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CashAdvancesAndLoansMadeToRelatedParties_lbl" xml:lang="en-US">Loans granted to related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties" xlink:label="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties" xlink:to="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties_lbl" xml:lang="en-US">Loans received from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" xlink:label="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" xlink:to="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Financial investment, net of redeemed amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CashReceiptsFromDiscontinuedOperations" xlink:label="sid_CashReceiptsFromDiscontinuedOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashReceiptsFromDiscontinuedOperations" xlink:to="sid_CashReceiptsFromDiscontinuedOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashReceiptsFromDiscontinuedOperations_lbl" xml:lang="en-US">Cash received by disposal of Usiminas' shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProceedsFromChangesInOwnershipInterestsInSubsidiaries" xlink:label="ifrs-full_ProceedsFromChangesInOwnershipInterestsInSubsidiaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromChangesInOwnershipInterestsInSubsidiaries" xlink:to="ifrs-full_ProceedsFromChangesInOwnershipInterestsInSubsidiaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProceedsFromChangesInOwnershipInterestsInSubsidiaries_lbl" xml:lang="en-US">Net cash received from the sale of a foreign subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CashReceiptsFromAcquisitionOfControl" xlink:label="sid_CashReceiptsFromAcquisitionOfControl" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashReceiptsFromAcquisitionOfControl" xlink:to="sid_CashReceiptsFromAcquisitionOfControl_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashReceiptsFromAcquisitionOfControl_lbl" xml:lang="en-US">Cash used to acquire interest in CBSI</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:to="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Borrowings and financing raised</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_BorrowingCostsIncurred" xlink:label="ifrs-full_BorrowingCostsIncurred" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingCostsIncurred" xlink:to="ifrs-full_BorrowingCostsIncurred_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_BorrowingCostsIncurred_lbl" xml:lang="en-US">Cost of borrowing</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Payment of borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AmortizationOfLeases" xlink:label="sid_AmortizationOfLeases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AmortizationOfLeases" xlink:to="sid_AmortizationOfLeases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_AmortizationOfLeases_lbl" xml:lang="en-US">Amortization of leases</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:label="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:to="ifrs-full_DividendsPaidClassifiedAsFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DividendsPaidClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Payment of dividends and interests on shareholder's equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares" xlink:label="ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares_lbl" xml:lang="en-US">Treasury shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash used in financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents_lbl" xml:lang="en-US">Exchange rate changes on cash and cash equivalents of foreign subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_lbl" xml:lang="en-US">Increase (Decrease) in cash and cash equivalents</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_CashAndCashEquivalents_2_lbl" xml:lang="en-US">Cash and cash equivalents at the beginning of the year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_CashAndCashEquivalents_3_lbl" xml:lang="en-US">Cash and cash equivalents at the end of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_StatementOfChangesInEquityTable" xlink:label="ifrs-full_StatementOfChangesInEquityTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_StatementOfChangesInEquityTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfChangesInEquityTable_lbl" xml:lang="en-US">Statement of changes in equity [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_StatementOfChangesInEquityLineItems" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_StatementOfChangesInEquityLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems_lbl" xml:lang="en-US">Statement of changes in equity [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_Equity_2_lbl" xml:lang="en-US">Beginning balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AjustedOpeningBalancesEquity" xlink:label="sid_AjustedOpeningBalancesEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AjustedOpeningBalancesEquity" xlink:to="sid_AjustedOpeningBalancesEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AjustedOpeningBalancesEquity_lbl" xml:lang="en-US">Ajusted opening balances</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IssueOfEquity" xlink:label="ifrs-full_IssueOfEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssueOfEquity" xlink:to="ifrs-full_IssueOfEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssueOfEquity_lbl" xml:lang="en-US">Capital transactions with shareholders</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PurchaseOfTreasuryShares" xlink:label="ifrs-full_PurchaseOfTreasuryShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfTreasuryShares" xlink:to="ifrs-full_PurchaseOfTreasuryShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PurchaseOfTreasuryShares_lbl" xml:lang="en-US">Sales of treasury shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DividendsPaidOrdinaryShares" xlink:label="ifrs-full_DividendsPaidOrdinaryShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidOrdinaryShares" xlink:to="ifrs-full_DividendsPaidOrdinaryShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DividendsPaidOrdinaryShares_lbl" xml:lang="en-US">Dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod" xlink:label="ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod" xlink:to="ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod_lbl" xml:lang="en-US">Interest on equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests" xlink:label="ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests" xlink:to="ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests_lbl" xml:lang="en-US">Reversal by prescription of dividends and interest on shareholder's equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProfitOnDisposalOfShares" xlink:label="sid_ProfitOnDisposalOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitOnDisposalOfShares" xlink:to="sid_ProfitOnDisposalOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProfitOnDisposalOfShares_lbl" xml:lang="en-US">Profit on disposal of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ComprehensiveIncomeLoss" xlink:label="sid_ComprehensiveIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ComprehensiveIncomeLoss" xlink:to="sid_ComprehensiveIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ComprehensiveIncomeLoss_lbl" xml:lang="en-US">Total comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherComprehensiveIncomeLoss" xlink:label="sid_OtherComprehensiveIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherComprehensiveIncomeLoss" xlink:to="sid_OtherComprehensiveIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OtherComprehensiveIncomeLoss_lbl" xml:lang="en-US">Other comprehensive income</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax_2_lbl" xml:lang="en-US">Cumulative translation adjustments for the period</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset" xlink:label="sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset" xlink:to="sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Actuarial gain/(loss) on defined benefit pension plan, net of taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GainsLossesOnAvailableforsaleFinancialAssets" xlink:label="ifrs-full_GainsLossesOnAvailableforsaleFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnAvailableforsaleFinancialAssets" xlink:to="ifrs-full_GainsLossesOnAvailableforsaleFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnAvailableforsaleFinancialAssets_lbl" xml:lang="en-US">Gain/(Loss) on available-for-sale assets, net of taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1" xlink:label="sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1" xlink:to="sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1_lbl" xml:lang="en-US">Gain/(loss) on percentage change in investments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GainsLossesOnHedgingInstrument" xlink:label="ifrs-full_GainsLossesOnHedgingInstrument" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnHedgingInstrument" xlink:to="ifrs-full_GainsLossesOnHedgingInstrument_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnHedgingInstrument_lbl" xml:lang="en-US">Gain/(loss) on cash flow hedge accounting, net of taxes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax" xlink:to="ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax_2_lbl" xml:lang="en-US">Gain/(loss) on hedge of net investments in foreign subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GainLossOnBusinessCombination" xlink:label="sid_GainLossOnBusinessCombination" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainLossOnBusinessCombination" xlink:to="sid_GainLossOnBusinessCombination_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GainLossOnBusinessCombination_lbl" xml:lang="en-US">Gain/(loss) on business combination</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves" xlink:label="sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves" xlink:to="sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves_lbl" xml:lang="en-US">Constitution of reserves</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NoncontrollingInterestsInSubsidiaries" xlink:label="sid_NoncontrollingInterestsInSubsidiaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NoncontrollingInterestsInSubsidiaries" xlink:to="sid_NoncontrollingInterestsInSubsidiaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NoncontrollingInterestsInSubsidiaries_lbl" xml:lang="en-US">Non-controlling interests in subsidiaries</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Equity_3_lbl" xml:lang="en-US">Ending balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DescriptionOfBusinessAbstract" xlink:label="sid_DescriptionOfBusinessAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfBusinessAbstract" xlink:to="sid_DescriptionOfBusinessAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfBusinessAbstract_lbl" xml:lang="en-US">Description Of Business</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DisclosureOfDescriptionOfBusinessExplanatory" xlink:label="sid_DisclosureOfDescriptionOfBusinessExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureOfDescriptionOfBusinessExplanatory" xlink:to="sid_DisclosureOfDescriptionOfBusinessExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisclosureOfDescriptionOfBusinessExplanatory_lbl" xml:lang="en-US">DESCRIPTION OF BUSINESS</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfSignificantAccountingPoliciesAbstract" xlink:label="sid_SummaryOfSignificantAccountingPoliciesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfSignificantAccountingPoliciesAbstract" xlink:to="sid_SummaryOfSignificantAccountingPoliciesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfSignificantAccountingPoliciesAbstract_lbl" xml:lang="en-US">Summary of significant accounting policies [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory" xlink:label="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory" xlink:to="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_lbl" xml:lang="en-US">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashAndCashEquivalentsAbstract" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalentsAbstract" xlink:to="ifrs-full_CashAndCashEquivalentsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract_lbl" xml:lang="en-US">Cash and cash equivalents [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InventoriesAbstract_lbl" xml:lang="en-US">Inventories [Abstract]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOtherNoncurrentAssetsExplanatory_lbl" xml:lang="en-US">OTHER CURRENT AND NON-CURRENT ASSETS</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfJointVenturesExplanatory_lbl" xml:lang="en-US">INVESTMENTS</link:label>
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory_lbl" xml:lang="en-US">INTANGIBLE ASSETS</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialInstrumentsAbstract_lbl" xml:lang="en-US">Financial instruments [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">FINANCIAL INSTRUMENTS</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherPayablesAbstract_lbl" xml:lang="en-US">Other Payables [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_lbl" xml:lang="en-US">OTHER PAYABLES</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxesInInstallmentsAbstract_lbl" xml:lang="en-US">Taxes in Installments [Abstract]</link:label>
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      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsAbstract" xlink:label="sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsAbstract" />
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      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsAbstract" xlink:label="sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsAbstract" />
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      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DisclosureOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsExplanatory" xlink:label="sid_DisclosureOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCashFlowStatementExplanatory_lbl" xml:lang="en-US">ADDITIONAL INFORMATION TO CASH FLOWS</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_lbl" xml:lang="en-US">EVENTS AFTER THE REPORTING PERIOD</link:label>
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DescriptionOfAccountingPolicyForEnvironmentalAndRestorationCostsExplanatory" xlink:label="sid_DescriptionOfAccountingPolicyForEnvironmentalAndRestorationCostsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfAccountingPolicyForEnvironmentalAndRestorationCostsExplanatory_lbl" xml:lang="en-US">Environmental and restoration costs</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">Financial instruments</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory_lbl" xml:lang="en-US">Segment information</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants_lbl" xml:lang="en-US">Government grants</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory_lbl" xml:lang="en-US">Noncurrent assets held for sale and discontinued operations</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations_lbl" xml:lang="en-US">New standard and interpretation not yet adopted</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfSubsidiariesJointVenturesAndJointOperationsTableTextBlock_lbl" xml:lang="en-US">Schedule of subsidiaries, joint ventures and joint operations</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfExclusiveFundsTableTextBlock" xlink:label="sid_SummaryOfExclusiveFundsTableTextBlock" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfExclusiveFundsTableTextBlock_lbl" xml:lang="en-US">Schedule of exclusive funds</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfNewStandardsAndInterpretationsIssuedAndNotYetAdoptedTableTextBlock" xlink:label="sid_SummaryOfNewStandardsAndInterpretationsIssuedAndNotYetAdoptedTableTextBlock" />
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      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfCashAndCashEquivalentsTableTextBlock" xlink:label="sid_SummaryOfCashAndCashEquivalentsTableTextBlock" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfCashAndCashEquivalentsTableTextBlock_lbl" xml:lang="en-US">Schedule of cash and cash equivalents</link:label>
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      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfTradeReceivablesTableTextBlock" xlink:label="sid_SummaryOfTradeReceivablesTableTextBlock" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfTradeReceivablesTableTextBlock_lbl" xml:lang="en-US">Schedule of trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfGrossTradeReceivablesFromThirdPartiesTableTextBlock" xlink:label="sid_SummaryOfGrossTradeReceivablesFromThirdPartiesTableTextBlock" />
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      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfChangesInAllowanceForDoubtfulDebtsTableTextBlock" xlink:label="sid_SummaryOfChangesInAllowanceForDoubtfulDebtsTableTextBlock" />
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      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfInventoryTableTextBlock" xlink:label="sid_SummaryOfInventoryTableTextBlock" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfInventoryTableTextBlock_lbl" xml:lang="en-US">Schedule of inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfChangesInProvisionForInventoryLossesTableTextBlock" xlink:label="sid_SummaryOfChangesInProvisionForInventoryLossesTableTextBlock" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfChangesInProvisionForInventoryLossesTableTextBlock_lbl" xml:lang="en-US">Schedule of provision for inventory losses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfOtherCurrentAndNoncurrentAssetsTableTextBlock" xlink:label="sid_SummaryOfOtherCurrentAndNoncurrentAssetsTableTextBlock" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfOtherCurrentAndNoncurrentAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of other current and non-current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfSaleOfSubsidiaryTableTextBlock" xlink:label="sid_SummaryOfSaleOfSubsidiaryTableTextBlock" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfEquityInResultsTableTextBlock_lbl" xml:lang="en-US">Schedule of equity in results</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfJointVenturesAndJointOperationsFinancialInformationTableTextBlock" xlink:label="sid_SummaryOfJointVenturesAndJointOperationsFinancialInformationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfJointVenturesAndJointOperationsFinancialInformationTableTextBlock" xlink:to="sid_SummaryOfJointVenturesAndJointOperationsFinancialInformationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfJointVenturesAndJointOperationsFinancialInformationTableTextBlock_lbl" xml:lang="en-US">Schedule of joint ventures and joint operations financial information</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DeterminationOfPurchasePriceTableTextBlock" xlink:label="sid_DeterminationOfPurchasePriceTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeterminationOfPurchasePriceTableTextBlock" xlink:to="sid_DeterminationOfPurchasePriceTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeterminationOfPurchasePriceTableTextBlock_lbl" xml:lang="en-US">Schedule of determination of the purchase price</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DisclosureOfBusinessCombinationsTableTextBlock" xlink:label="sid_DisclosureOfBusinessCombinationsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureOfBusinessCombinationsTableTextBlock" xlink:to="sid_DisclosureOfBusinessCombinationsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisclosureOfBusinessCombinationsTableTextBlock_lbl" xml:lang="en-US">Schedule of business combination</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2019/elts/srt-2019-01-31.xsd#srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl" xml:lang="en-US">Schedule of balance sheet</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfAssumptionsForInvestmentImpairmentTestTableTextBlock" xlink:label="sid_SummaryOfAssumptionsForInvestmentImpairmentTestTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfAssumptionsForInvestmentImpairmentTestTableTextBlock" xlink:to="sid_SummaryOfAssumptionsForInvestmentImpairmentTestTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfAssumptionsForInvestmentImpairmentTestTableTextBlock_lbl" xml:lang="en-US">Schedule of assumptions for impairment test</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfPropertyPlantAndEquipmentTableTextBlock" xlink:label="sid_SummaryOfPropertyPlantAndEquipmentTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfPropertyPlantAndEquipmentTableTextBlock" xlink:to="sid_SummaryOfPropertyPlantAndEquipmentTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfPropertyPlantAndEquipmentTableTextBlock_lbl" xml:lang="en-US">Schedule of property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScheduleOfRightsOfUseTableTextBlock" xlink:label="sid_ScheduleOfRightsOfUseTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfRightsOfUseTableTextBlock" xlink:to="sid_ScheduleOfRightsOfUseTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfRightsOfUseTableTextBlock_lbl" xml:lang="en-US">Schedule of rights of use</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfConstructionInProgressTableTextBlock" xlink:label="sid_SummaryOfConstructionInProgressTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfConstructionInProgressTableTextBlock" xlink:to="sid_SummaryOfConstructionInProgressTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfConstructionInProgressTableTextBlock_lbl" xml:lang="en-US">Schedule of construction in progress</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfEstimatedUsefulLivesTableTextBlock" xlink:label="sid_SummaryOfEstimatedUsefulLivesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfEstimatedUsefulLivesTableTextBlock" xlink:to="sid_SummaryOfEstimatedUsefulLivesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfEstimatedUsefulLivesTableTextBlock_lbl" xml:lang="en-US">Schedule of estimated useful lives</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfIntangibleAssetsTableTextBlock" xlink:label="sid_SummaryOfIntangibleAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfIntangibleAssetsTableTextBlock" xlink:to="sid_SummaryOfIntangibleAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfIntangibleAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfEstimatedUsefulLivesOfIntangibleAssetsTableTextBlock" xlink:label="sid_SummaryOfEstimatedUsefulLivesOfIntangibleAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfEstimatedUsefulLivesOfIntangibleAssetsTableTextBlock" xlink:to="sid_SummaryOfEstimatedUsefulLivesOfIntangibleAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_SummaryOfEstimatedUsefulLivesOfIntangibleAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of estimated useful lives</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfCashGeneratingUnitsTableTextBlock" xlink:label="sid_SummaryOfCashGeneratingUnitsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfCashGeneratingUnitsTableTextBlock" xlink:to="sid_SummaryOfCashGeneratingUnitsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfCashGeneratingUnitsTableTextBlock_lbl" xml:lang="en-US">Schedule of cash generating units</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock" xlink:label="sid_SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock" xlink:to="sid_SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock_lbl" xml:lang="en-US">Schedule of assumptions for impairment test</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock" xlink:label="sid_SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock" xlink:to="sid_SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock_lbl" xml:lang="en-US">Schedule of financial assets borrowings, financing and debentures</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfAverageInterestRateOnBorrowingsTableTextBlock" xlink:label="sid_SummaryOfAverageInterestRateOnBorrowingsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfAverageInterestRateOnBorrowingsTableTextBlock" xlink:to="sid_SummaryOfAverageInterestRateOnBorrowingsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfAverageInterestRateOnBorrowingsTableTextBlock_lbl" xml:lang="en-US">Schedule of financial assets average interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock" xlink:label="sid_SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock" xlink:to="sid_SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock_lbl" xml:lang="en-US">Schedule of financial assets maturities of borrowings, financing and debentures</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock" xlink:label="sid_SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock" xlink:to="sid_SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock_lbl" xml:lang="en-US">Schedule of financial assets new funding transactions and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock" xlink:label="sid_SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock" xlink:to="sid_SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock_lbl" xml:lang="en-US">Schedule of financial assets group captures and amortized loans</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfFinancialInstrumentsTableTextBlock" xlink:label="sid_SummaryOfFinancialInstrumentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfFinancialInstrumentsTableTextBlock" xlink:to="sid_SummaryOfFinancialInstrumentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfFinancialInstrumentsTableTextBlock_lbl" xml:lang="en-US">Schedule of financial instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock" xlink:label="sid_SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock" xlink:to="sid_SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock_lbl" xml:lang="en-US">Schedule of financial instruments at fair value through profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock" xlink:label="sid_ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock" xlink:to="sid_ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock_lbl" xml:lang="en-US">Schedule of other Operating Income and Expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfForeignExchangeExposureTableTextBlock" xlink:label="sid_SummaryOfForeignExchangeExposureTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfForeignExchangeExposureTableTextBlock" xlink:to="sid_SummaryOfForeignExchangeExposureTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfForeignExchangeExposureTableTextBlock_lbl" xml:lang="en-US">Schedule of foreign exchange exposure</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfDollarEuroSwapTableTextBlock" xlink:label="sid_SummaryOfDollarEuroSwapTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfDollarEuroSwapTableTextBlock" xlink:to="sid_SummaryOfDollarEuroSwapTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfDollarEuroSwapTableTextBlock_lbl" xml:lang="en-US">Schedule of dollar x Euro swap</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2019/elts/srt-2019-01-31.xsd#srt_ScheduleOfCondensedFinancialStatementsTableTextBlock" xlink:label="srt_ScheduleOfCondensedFinancialStatementsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedFinancialStatementsTableTextBlock" xlink:to="srt_ScheduleOfCondensedFinancialStatementsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScheduleOfCondensedFinancialStatementsTableTextBlock_lbl" xml:lang="en-US">Schedule of balance sheet and statement of income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfHedgingInstrumentsTableTextBlock" xlink:label="sid_SummaryOfHedgingInstrumentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfHedgingInstrumentsTableTextBlock" xlink:to="sid_SummaryOfHedgingInstrumentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfHedgingInstrumentsTableTextBlock_lbl" xml:lang="en-US">Schedule of hedging instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfChangesInHedgeAccountingTableTextBlock" xlink:label="sid_SummaryOfChangesInHedgeAccountingTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfChangesInHedgeAccountingTableTextBlock" xlink:to="sid_SummaryOfChangesInHedgeAccountingTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfChangesInHedgeAccountingTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in hedge accounting</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfNonDerivativeFinancialLiabilitiesTableTextBlock" xlink:label="sid_SummaryOfNonDerivativeFinancialLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfNonDerivativeFinancialLiabilitiesTableTextBlock" xlink:to="sid_SummaryOfNonDerivativeFinancialLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfNonDerivativeFinancialLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of non-derivative financial liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfChangesInNetInvestmentHedgeTableTextBlock" xlink:label="sid_SummaryOfChangesInNetInvestmentHedgeTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfChangesInNetInvestmentHedgeTableTextBlock" xlink:to="sid_SummaryOfChangesInNetInvestmentHedgeTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfChangesInNetInvestmentHedgeTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in net investment hedge</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock" xlink:label="sid_SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock" xlink:to="sid_SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock_lbl" xml:lang="en-US">Schedule of currencies used in sensitivity analysis</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock" xlink:label="sid_SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock" xlink:to="sid_SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock_lbl" xml:lang="en-US">Schedule of sensitivity analysis effects on income statement</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock" xlink:label="sid_SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock" xlink:to="sid_SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock_lbl" xml:lang="en-US">Schedule of sensitivity analysis of interest rate swaps</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock" xlink:label="sid_SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock" xlink:to="sid_SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of contractual maturities of financial liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock" xlink:label="sid_ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock" xlink:to="sid_ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of fair values of assets and liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScheduleOfCapitalManagementTableTextBlock" xlink:label="sid_ScheduleOfCapitalManagementTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfCapitalManagementTableTextBlock" xlink:to="sid_ScheduleOfCapitalManagementTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfCapitalManagementTableTextBlock_lbl" xml:lang="en-US">Schedule of capital Management</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfOtherPayablesTableTextBlock" xlink:label="sid_SummaryOfOtherPayablesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfOtherPayablesTableTextBlock" xlink:to="sid_SummaryOfOtherPayablesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfOtherPayablesTableTextBlock_lbl" xml:lang="en-US">Schedule of other payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScheduleOfLeaseLiabilitiesTableTextBlock" xlink:label="sid_ScheduleOfLeaseLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfLeaseLiabilitiesTableTextBlock" xlink:to="sid_ScheduleOfLeaseLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfLeaseLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScheduleOfOperatingLeaseCommitments" xlink:label="sid_ScheduleOfOperatingLeaseCommitments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfOperatingLeaseCommitments" xlink:to="sid_ScheduleOfOperatingLeaseCommitments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfOperatingLeaseCommitments_lbl" xml:lang="en-US">Schedule of operating lease commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScheduleOfAverageRatesUsedMeasureLeaseTableTextBlock" xlink:label="sid_ScheduleOfAverageRatesUsedMeasureLeaseTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfAverageRatesUsedMeasureLeaseTableTextBlock" xlink:to="sid_ScheduleOfAverageRatesUsedMeasureLeaseTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfAverageRatesUsedMeasureLeaseTableTextBlock_lbl" xml:lang="en-US">Schedule of average rates used measure lease</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScheduleOfChangesInLeaseLiabilitiesTableTextBlock" xlink:label="sid_ScheduleOfChangesInLeaseLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfChangesInLeaseLiabilitiesTableTextBlock" xlink:to="sid_ScheduleOfChangesInLeaseLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfChangesInLeaseLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScheduleOfMinimumFuturePaymentsTableTextBlock" xlink:label="sid_ScheduleOfMinimumFuturePaymentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfMinimumFuturePaymentsTableTextBlock" xlink:to="sid_ScheduleOfMinimumFuturePaymentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfMinimumFuturePaymentsTableTextBlock_lbl" xml:lang="en-US">Schedule of minimum future payments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScheduleOfPisAndCofinsRecoverableTableTextBlock" xlink:label="sid_ScheduleOfPisAndCofinsRecoverableTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfPisAndCofinsRecoverableTableTextBlock" xlink:to="sid_ScheduleOfPisAndCofinsRecoverableTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfPisAndCofinsRecoverableTableTextBlock_lbl" xml:lang="en-US">Schedule of PIS and COFINS recoverable</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScheduleOfExpensesRelatedToPaymentsTableTextBlock" xlink:label="sid_ScheduleOfExpensesRelatedToPaymentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfExpensesRelatedToPaymentsTableTextBlock" xlink:to="sid_ScheduleOfExpensesRelatedToPaymentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfExpensesRelatedToPaymentsTableTextBlock_lbl" xml:lang="en-US">Schedule of expenses related to payments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock" xlink:label="sid_SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock" xlink:to="sid_SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock_lbl" xml:lang="en-US">Schedule of income tax and social contribution income (expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock" xlink:label="sid_SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock" xlink:to="sid_SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock_lbl" xml:lang="en-US">Schedule of reconciliation of income tax and social contribution income (expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock" xlink:label="sid_SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock" xlink:to="sid_SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock_lbl" xml:lang="en-US">Schedule of deferred income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock" xlink:label="sid_ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock" xlink:to="sid_ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of estimated recovery of deferred tax assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory" xlink:label="sid_DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory" xlink:to="sid_DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory_lbl" xml:lang="en-US">Schedule of income tax and social contribution recognized in shareholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfDeferredTaxAssetsOnTaxLossesAndTemporaryDifferencesTableTextBlock" xlink:label="sid_SummaryOfDeferredTaxAssetsOnTaxLossesAndTemporaryDifferencesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfDeferredTaxAssetsOnTaxLossesAndTemporaryDifferencesTableTextBlock" xlink:to="sid_SummaryOfDeferredTaxAssetsOnTaxLossesAndTemporaryDifferencesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfDeferredTaxAssetsOnTaxLossesAndTemporaryDifferencesTableTextBlock_lbl" xml:lang="en-US">Schedule of deferred tax assets on tax losses and temporary differences</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfTaxesInInstallmentsTableTextBlock" xlink:label="sid_SummaryOfTaxesInInstallmentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfTaxesInInstallmentsTableTextBlock" xlink:to="sid_SummaryOfTaxesInInstallmentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfTaxesInInstallmentsTableTextBlock_lbl" xml:lang="en-US">Schedule of taxes in installments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock" xlink:label="sid_SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock" xlink:to="sid_SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock_lbl" xml:lang="en-US">Schedule of accrued amounts and judicial deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock" xlink:label="sid_SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock" xlink:to="sid_SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in the provision for tax, social security, labor, civil and environmental risks</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock" xlink:label="sid_SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock" xlink:to="sid_SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock_lbl" xml:lang="en-US">Schedule of legal matters with possible risk of loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock" xlink:label="sid_SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock" xlink:to="sid_SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock_lbl" xml:lang="en-US">Schedule of provision for environmental liabilities and asset retirement obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock" xlink:label="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock" xlink:to="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by transaction - assets and liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock" xlink:label="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock" xlink:to="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock_lbl" xml:lang="en-US">Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by transaction - statement of income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyAssetsAndLiabilitiesTableTextBlock" xlink:label="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyAssetsAndLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyAssetsAndLiabilitiesTableTextBlock" xlink:to="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyAssetsAndLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by company - assets and liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyStatementOfIncomeTableTextBlock" xlink:label="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyStatementOfIncomeTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyStatementOfIncomeTableTextBlock" xlink:to="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyStatementOfIncomeTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyStatementOfIncomeTableTextBlock_lbl" xml:lang="en-US">Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by company - statement of income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfKeyManagementPersonnelCompensationTableTextBlock" xlink:label="sid_SummaryOfKeyManagementPersonnelCompensationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfKeyManagementPersonnelCompensationTableTextBlock" xlink:to="sid_SummaryOfKeyManagementPersonnelCompensationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfKeyManagementPersonnelCompensationTableTextBlock_lbl" xml:lang="en-US">Schedule of key management personnel compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScheduleOfGuaranteesTableTextBlock" xlink:label="sid_ScheduleOfGuaranteesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfGuaranteesTableTextBlock" xlink:to="sid_ScheduleOfGuaranteesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfGuaranteesTableTextBlock_lbl" xml:lang="en-US">Schedule of guarantees</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfOwnershipStructureTableTextBlock" xlink:label="sid_SummaryOfOwnershipStructureTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfOwnershipStructureTableTextBlock" xlink:to="sid_SummaryOfOwnershipStructureTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfOwnershipStructureTableTextBlock_lbl" xml:lang="en-US">Schedule of ownership structure</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfShareBuybackProgramsTableTextBlock" xlink:label="sid_SummaryOfShareBuybackProgramsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfShareBuybackProgramsTableTextBlock" xlink:to="sid_SummaryOfShareBuybackProgramsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfShareBuybackProgramsTableTextBlock_lbl" xml:lang="en-US">Schedule of share buyback programs</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfPositionOfTreasurySharesTableTextBlock" xlink:label="sid_SummaryOfPositionOfTreasurySharesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfPositionOfTreasurySharesTableTextBlock" xlink:to="sid_SummaryOfPositionOfTreasurySharesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfPositionOfTreasurySharesTableTextBlock_lbl" xml:lang="en-US">Schedule of position of treasury shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfBasicEarningsLossPerShareTableTextBlock" xlink:label="sid_SummaryOfBasicEarningsLossPerShareTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfBasicEarningsLossPerShareTableTextBlock" xlink:to="sid_SummaryOfBasicEarningsLossPerShareTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfBasicEarningsLossPerShareTableTextBlock_lbl" xml:lang="en-US">Schedule of basic earnings (loss) per share</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfDeliberateAndPaidDividendsTableTextBlock" xlink:label="sid_SummaryOfDeliberateAndPaidDividendsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfDeliberateAndPaidDividendsTableTextBlock" xlink:to="sid_SummaryOfDeliberateAndPaidDividendsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfDeliberateAndPaidDividendsTableTextBlock_lbl" xml:lang="en-US">Schedule of deliberate and paid dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScheduleOfDistributionsOfDividendsAndInterestTableTextBlock" xlink:label="sid_ScheduleOfDistributionsOfDividendsAndInterestTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfDistributionsOfDividendsAndInterestTableTextBlock" xlink:to="sid_ScheduleOfDistributionsOfDividendsAndInterestTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfDistributionsOfDividendsAndInterestTableTextBlock_lbl" xml:lang="en-US">Schedule of distributions of dividends and interest</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScheduleOfDividendsAndInterestOnEquityTableTextBlock" xlink:label="sid_ScheduleOfDividendsAndInterestOnEquityTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfDividendsAndInterestOnEquityTableTextBlock" xlink:to="sid_ScheduleOfDividendsAndInterestOnEquityTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfDividendsAndInterestOnEquityTableTextBlock_lbl" xml:lang="en-US">Schedule of dividends and interest on equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ScheduleOfNetSalesRevenueExplanatory" xlink:label="sid_ScheduleOfNetSalesRevenueExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfNetSalesRevenueExplanatory" xlink:to="sid_ScheduleOfNetSalesRevenueExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ScheduleOfNetSalesRevenueExplanatory_lbl" xml:lang="en-US">Schedule of net sales revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfExpensesByNatureTableTextBlock" xlink:label="sid_SummaryOfExpensesByNatureTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfExpensesByNatureTableTextBlock" xlink:to="sid_SummaryOfExpensesByNatureTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfExpensesByNatureTableTextBlock_lbl" xml:lang="en-US">Schedule of expenses by nature</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DisclosureOfDepreciationAmortizationAndDepletionExplanatory" xlink:label="sid_DisclosureOfDepreciationAmortizationAndDepletionExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureOfDepreciationAmortizationAndDepletionExplanatory" xlink:to="sid_DisclosureOfDepreciationAmortizationAndDepletionExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisclosureOfDepreciationAmortizationAndDepletionExplanatory_lbl" xml:lang="en-US">Schedule of depreciation, amortization and depletion</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfOtherOperatingIncomeExpensesTableTextBlock" xlink:label="sid_SummaryOfOtherOperatingIncomeExpensesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfOtherOperatingIncomeExpensesTableTextBlock" xlink:to="sid_SummaryOfOtherOperatingIncomeExpensesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfOtherOperatingIncomeExpensesTableTextBlock_lbl" xml:lang="en-US">Schedule of other operating income (expenses)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfFinancialIncomeExpensesTableTextBlock" xlink:label="sid_SummaryOfFinancialIncomeExpensesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfFinancialIncomeExpensesTableTextBlock" xlink:to="sid_SummaryOfFinancialIncomeExpensesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfFinancialIncomeExpensesTableTextBlock_lbl" xml:lang="en-US">Schedule of financial income (expenses)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfConsolidatedSegmentResultsTableTextBlock" xlink:label="sid_SummaryOfConsolidatedSegmentResultsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfConsolidatedSegmentResultsTableTextBlock" xlink:to="sid_SummaryOfConsolidatedSegmentResultsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfConsolidatedSegmentResultsTableTextBlock_lbl" xml:lang="en-US">Schedule of consolidated results</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfSegmentEbitdaAndAdjustedEbitdaTableTextBlock" xlink:label="sid_SummaryOfSegmentEbitdaAndAdjustedEbitdaTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfSegmentEbitdaAndAdjustedEbitdaTableTextBlock" xlink:to="sid_SummaryOfSegmentEbitdaAndAdjustedEbitdaTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfSegmentEbitdaAndAdjustedEbitdaTableTextBlock_lbl" xml:lang="en-US">Schedule of EBITDA and Adjusted EBITDA</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock" xlink:label="sid_SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock" xlink:to="sid_SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of actuarial employee benefit assets and liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock" xlink:label="sid_SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock" xlink:to="sid_SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of reconciliation of employee benefits' assets and liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock" xlink:label="sid_SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock" xlink:to="sid_SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock_lbl" xml:lang="en-US">Schedule of defined benefit obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock" xlink:label="sid_SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock" xlink:to="sid_SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in fair value of the plan assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock" xlink:label="sid_SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock" xlink:to="sid_SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock_lbl" xml:lang="en-US">Schedule of employee benefits recognized in the income statement</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfChangesInActuarialGainsAndLossesTableTextBlock" xlink:label="sid_SummaryOfChangesInActuarialGainsAndLossesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfChangesInActuarialGainsAndLossesTableTextBlock" xlink:to="sid_SummaryOfChangesInActuarialGainsAndLossesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfChangesInActuarialGainsAndLossesTableTextBlock_lbl" xml:lang="en-US">Schedule of actuarial gains and losses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock" xlink:label="sid_SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock" xlink:to="sid_SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock_lbl" xml:lang="en-US">Schedule of breakdown of actuarial gains or losses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfActuarialAssumptionsUsedTableTextBlock" xlink:label="sid_SummaryOfActuarialAssumptionsUsedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfActuarialAssumptionsUsedTableTextBlock" xlink:to="sid_SummaryOfActuarialAssumptionsUsedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfActuarialAssumptionsUsedTableTextBlock_lbl" xml:lang="en-US">Schedule of actuarial assumptions used</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfAverageLifeExpectancyTableTextBlock" xlink:label="sid_SummaryOfAverageLifeExpectancyTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfAverageLifeExpectancyTableTextBlock" xlink:to="sid_SummaryOfAverageLifeExpectancyTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfAverageLifeExpectancyTableTextBlock_lbl" xml:lang="en-US">Schedule of average life expectancy</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfAllocationOfPlanAssetsTableTextBlock" xlink:label="sid_SummaryOfAllocationOfPlanAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfAllocationOfPlanAssetsTableTextBlock" xlink:to="sid_SummaryOfAllocationOfPlanAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfAllocationOfPlanAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of allocation of plan assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock" xlink:label="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock" xlink:to="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock_lbl" xml:lang="en-US">Schedule of quantitative sensitivity analysis regarding the significant assumptions for the pension plans</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock" xlink:label="sid_SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock" xlink:to="sid_SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock_lbl" xml:lang="en-US">Schedule of forecast benefit payments of the defined benefit plans</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock" xlink:label="sid_SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock" xlink:to="sid_SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock_lbl" xml:lang="en-US">Schedule of post-employment health care plan amounts</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock" xlink:label="sid_SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock" xlink:to="sid_SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of reconciliation of the healthcare liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock" xlink:label="sid_SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock" xlink:to="sid_SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock_lbl" xml:lang="en-US">Schedule of actuarial gains and losses recognized in shareholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfWeightedAverageLifeExpectancyTableTextBlock" xlink:label="sid_SummaryOfWeightedAverageLifeExpectancyTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfWeightedAverageLifeExpectancyTableTextBlock" xlink:to="sid_SummaryOfWeightedAverageLifeExpectancyTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfWeightedAverageLifeExpectancyTableTextBlock_lbl" xml:lang="en-US">Schedule of weighted average life expectancy</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock" xlink:label="sid_SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock" xlink:to="sid_SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock_lbl" xml:lang="en-US">Schedule of actuarial assumptions used for calculating postemployment healthcare benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock" xlink:label="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock" xlink:to="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock_lbl" xml:lang="en-US">Schedule of quantitative sensitivity analysis regarding the significant assumptions for the postemployment healthcare plans</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock" xlink:label="sid_SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock" xlink:to="sid_SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock_lbl" xml:lang="en-US">Schedule of forecast benefit payments of the postemployment healthcare plans</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfTakeOrPayContractsTableTextBlock" xlink:label="sid_SummaryOfTakeOrPayContractsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfTakeOrPayContractsTableTextBlock" xlink:to="sid_SummaryOfTakeOrPayContractsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfTakeOrPayContractsTableTextBlock_lbl" xml:lang="en-US">Schedule of take-or-pay contracts</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock" xlink:label="sid_SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock" xlink:to="sid_SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock_lbl" xml:lang="en-US">Schedule of additional information related to statement of cash flows</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DescriptionOfBusinessTable" xlink:label="sid_DescriptionOfBusinessTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfBusinessTable" xlink:to="sid_DescriptionOfBusinessTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfBusinessTable_lbl" xml:lang="en-US">DescriptionOfBusinessTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DescriptionOfBusinessLineItems" xlink:label="sid_DescriptionOfBusinessLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfBusinessLineItems" xlink:to="sid_DescriptionOfBusinessLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfBusinessLineItems_lbl" xml:lang="en-US">DescriptionOfBusinessLineItems [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TypeOfAgreementAxis" xlink:to="sid_TypeOfAgreementAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_TypeOfAgreementAxis_2_lbl" xml:lang="en-US">TypeOfAgreementAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NumberOfOperatingActivities" xlink:label="sid_NumberOfOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfOperatingActivities" xlink:to="sid_NumberOfOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NumberOfOperatingActivities_lbl" xml:lang="en-US">Number of operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod" xlink:label="ifrs-full_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod" xlink:to="ifrs-full_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod_lbl" xml:lang="en-US">Investments on mining</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SelfSufficientInstalledCapacity" xlink:label="sid_SelfSufficientInstalledCapacity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SelfSufficientInstalledCapacity" xlink:to="sid_SelfSufficientInstalledCapacity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SelfSufficientInstalledCapacity_lbl" xml:lang="en-US">Self-sufficient installed capacity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AmortizationOfLoansAndFinancing" xlink:label="sid_AmortizationOfLoansAndFinancing" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AmortizationOfLoansAndFinancing" xlink:to="sid_AmortizationOfLoansAndFinancing_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AmortizationOfLoansAndFinancing_lbl" xml:lang="en-US">Amortization of loans and financing</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_2_lbl" xml:lang="en-US">Repayments of borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NotionalAmount" xlink:label="ifrs-full_NotionalAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NotionalAmount" xlink:to="ifrs-full_NotionalAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NotionalAmount_lbl" xml:lang="en-US">Face amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_BorrowingsMaturity" xlink:label="ifrs-full_BorrowingsMaturity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsMaturity" xlink:to="ifrs-full_BorrowingsMaturity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsMaturity_lbl" xml:lang="en-US">Borrowings, maturity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfSignificantAccountingPoliciesTable" xlink:label="sid_SummaryOfSignificantAccountingPoliciesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfSignificantAccountingPoliciesTable" xlink:to="sid_SummaryOfSignificantAccountingPoliciesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfSignificantAccountingPoliciesTable_lbl" xml:lang="en-US">SummaryOfSignificantAccountingPoliciesTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SummaryOfSignificantAccountingPoliciesLineItems" xlink:label="sid_SummaryOfSignificantAccountingPoliciesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfSignificantAccountingPoliciesLineItems" xlink:to="sid_SummaryOfSignificantAccountingPoliciesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SummaryOfSignificantAccountingPoliciesLineItems_lbl" xml:lang="en-US">SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SignificantInvestmentsInAssociatesAxis" xlink:to="ifrs-full_SignificantInvestmentsInAssociatesAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_SignificantInvestmentsInAssociatesAxis_2_lbl" xml:lang="en-US">Associates [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NameOfSubsidiary" xlink:label="ifrs-full_NameOfSubsidiary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NameOfSubsidiary" xlink:to="ifrs-full_NameOfSubsidiary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NameOfSubsidiary_lbl" xml:lang="en-US">Companies, subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NumberOfSharesOutstanding" xlink:label="ifrs-full_NumberOfSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesOutstanding_lbl" xml:lang="en-US">Number of shares held by CSN (in units)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_lbl" xml:lang="en-US">Equity interests (%), subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" xlink:label="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" xlink:to="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_lbl" xml:lang="en-US">Core business</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NameOfJointOperation" xlink:label="ifrs-full_NameOfJointOperation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NameOfJointOperation" xlink:to="ifrs-full_NameOfJointOperation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NameOfJointOperation_lbl" xml:lang="en-US">Companies, operation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProportionOfOwnershipInterestInJointOperation" xlink:label="ifrs-full_ProportionOfOwnershipInterestInJointOperation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInJointOperation" xlink:to="ifrs-full_ProportionOfOwnershipInterestInJointOperation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfOwnershipInterestInJointOperation_lbl" xml:lang="en-US">Equity interests (%), operation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NameOfJointVenture" xlink:label="ifrs-full_NameOfJointVenture" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NameOfJointVenture" xlink:to="ifrs-full_NameOfJointVenture_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NameOfJointVenture_lbl" xml:lang="en-US">Companies, joint venture</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProportionOfOwnershipInterestInJointVenture" xlink:label="ifrs-full_ProportionOfOwnershipInterestInJointVenture" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInJointVenture" xlink:to="ifrs-full_ProportionOfOwnershipInterestInJointVenture_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfOwnershipInterestInJointVenture_lbl" xml:lang="en-US">Equity interest (%), joint venture</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NameOfAssociate" xlink:label="ifrs-full_NameOfAssociate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NameOfAssociate" xlink:to="ifrs-full_NameOfAssociate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NameOfAssociate_lbl" xml:lang="en-US">Companies, associate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProportionOfOwnershipInterestInAssociate" xlink:label="ifrs-full_ProportionOfOwnershipInterestInAssociate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInAssociate" xlink:to="ifrs-full_ProportionOfOwnershipInterestInAssociate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfOwnershipInterestInAssociate_lbl" xml:lang="en-US">Equity interest (%), associate</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NameOfExclusiveFund" xlink:label="sid_NameOfExclusiveFund" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NameOfExclusiveFund" xlink:to="sid_NameOfExclusiveFund_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NameOfExclusiveFund_lbl" xml:lang="en-US">Exclusive fund name</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProportionOfOwnershipInterestInExclusiveFund" xlink:label="sid_ProportionOfOwnershipInterestInExclusiveFund" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProportionOfOwnershipInterestInExclusiveFund" xlink:to="sid_ProportionOfOwnershipInterestInExclusiveFund_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProportionOfOwnershipInterestInExclusiveFund_lbl" xml:lang="en-US">Interest in exclusive fund</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="ifrs-full_ClassesOfShareCapitalAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ClassesOfShareCapitalAxis_2_lbl" xml:lang="en-US">Classes of share capital [axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_2_lbl" xml:lang="en-US">Classes of intangible assets other than goodwill [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NumberOfSharesIssued" xlink:label="ifrs-full_NumberOfSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssued" xlink:to="ifrs-full_NumberOfSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesIssued_lbl" xml:lang="en-US">Number of shares issue</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DescriptionOfAssetsAndLiabilitiesTranslatedByExchangeRates" xlink:label="sid_DescriptionOfAssetsAndLiabilitiesTranslatedByExchangeRates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfAssetsAndLiabilitiesTranslatedByExchangeRates" xlink:to="sid_DescriptionOfAssetsAndLiabilitiesTranslatedByExchangeRates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfAssetsAndLiabilitiesTranslatedByExchangeRates_lbl" xml:lang="en-US">Description of assets and liabilities are translated by exchange rates</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Estimated useful lives</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CashAndCashEquivalentTable" xlink:label="sid_CashAndCashEquivalentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashAndCashEquivalentTable" xlink:to="sid_CashAndCashEquivalentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashAndCashEquivalentTable_lbl" xml:lang="en-US">CashAndCashEquivalentTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CashAndCashEquivalentLineItems" xlink:label="sid_CashAndCashEquivalentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashAndCashEquivalentLineItems" xlink:to="sid_CashAndCashEquivalentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CashAndCashEquivalentLineItems_lbl" xml:lang="en-US">CashAndCashEquivalentLineItems [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialAssetAxis" xlink:to="sid_FinancialAssetAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_FinancialAssetAxis_2_lbl" xml:lang="en-US">FinancialAssetAxis [Axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalentsAbstract" xlink:to="ifrs-full_CashAndCashEquivalentsAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract_2_lbl" xml:lang="en-US">Current cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_BalancesWithBanks" xlink:label="ifrs-full_BalancesWithBanks" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BalancesWithBanks" xlink:to="ifrs-full_BalancesWithBanks_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BalancesWithBanks_lbl" xml:lang="en-US">Cash and banks</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents" xlink:label="ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents" xlink:to="ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents_lbl" xml:lang="en-US">Total short-term investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FinancialInvestmentsTable" xlink:label="sid_FinancialInvestmentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInvestmentsTable" xlink:to="sid_FinancialInvestmentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialInvestmentsTable_lbl" xml:lang="en-US">FinancialInvestmentsTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FinancialInvestmentsLineItems" xlink:label="sid_FinancialInvestmentsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInvestmentsLineItems" xlink:to="sid_FinancialInvestmentsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialInvestmentsLineItems_lbl" xml:lang="en-US">FinancialInvestmentsLineItems [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:to="ifrs-full_ClassesOfFinancialAssetsAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ClassesOfFinancialAssetsAxis_2_lbl" xml:lang="en-US">Classes of financial assets [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FinancialInvestmentCurrent" xlink:label="sid_FinancialInvestmentCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInvestmentCurrent" xlink:to="sid_FinancialInvestmentCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialInvestmentCurrent_lbl" xml:lang="en-US">Current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FinancialInvestmentNonCurrent" xlink:label="sid_FinancialInvestmentNonCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInvestmentNonCurrent" xlink:to="sid_FinancialInvestmentNonCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialInvestmentNonCurrent_lbl" xml:lang="en-US">NonCurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TradeAndOtherReceivablesTable" xlink:label="sid_TradeAndOtherReceivablesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradeAndOtherReceivablesTable" xlink:to="sid_TradeAndOtherReceivablesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TradeAndOtherReceivablesTable_lbl" xml:lang="en-US">TradeAndOtherReceivablesTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TradeAndOtherReceivablesLineItems" xlink:label="sid_TradeAndOtherReceivablesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradeAndOtherReceivablesLineItems" xlink:to="sid_TradeAndOtherReceivablesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TradeAndOtherReceivablesLineItems_lbl" xml:lang="en-US">TradeAndOtherReceivablesLineItems [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Allowance for doubtful debts</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GrossTradeReceivable" xlink:label="sid_GrossTradeReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossTradeReceivable" xlink:to="sid_GrossTradeReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossTradeReceivable_lbl" xml:lang="en-US">Trade receivable, before allowance for doubtful debts</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradeReceivables" xlink:label="ifrs-full_TradeReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_TradeReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeReceivables_lbl" xml:lang="en-US">Trade receivables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossTradeReceivable" xlink:to="sid_GrossTradeReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_GrossTradeReceivable_2_lbl" xml:lang="en-US">Trade receivable, after allowance for doubtful debts</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_2_lbl" xml:lang="en-US">Opening balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExpectedAllowanceAccountForCreditLossesOfFinancialAssets" xlink:label="sid_ExpectedAllowanceAccountForCreditLossesOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpectedAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="sid_ExpectedAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExpectedAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Expected credit losses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets" xlink:label="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Recovery of receivables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_3_lbl" xml:lang="en-US">Closing balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TradeReceivablesTransactionCosts" xlink:label="sid_TradeReceivablesTransactionCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradeReceivablesTransactionCosts" xlink:to="sid_TradeReceivablesTransactionCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TradeReceivablesTransactionCosts_lbl" xml:lang="en-US">Trade receivables transaction costs</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InventoriesTable" xlink:label="sid_InventoriesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InventoriesTable" xlink:to="sid_InventoriesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InventoriesTable_lbl" xml:lang="en-US">InventoriesTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InventoriesLineItems" xlink:label="sid_InventoriesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InventoriesLineItems" xlink:to="sid_InventoriesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InventoriesLineItems_lbl" xml:lang="en-US">InventoriesLineItems [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InventoryGrossAmount" xlink:label="sid_InventoryGrossAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InventoryGrossAmount" xlink:to="sid_InventoryGrossAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InventoryGrossAmount_lbl" xml:lang="en-US">Inventory gross</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InventoryProvisionsForLosses" xlink:label="sid_InventoryProvisionsForLosses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InventoryProvisionsForLosses" xlink:to="sid_InventoryProvisionsForLosses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InventoryProvisionsForLosses_lbl" xml:lang="en-US">(-) Provision for losses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InventoriesAtNetRealisableValue" xlink:label="ifrs-full_InventoriesAtNetRealisableValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InventoriesAtNetRealisableValue" xlink:to="ifrs-full_InventoriesAtNetRealisableValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InventoriesAtNetRealisableValue_lbl" xml:lang="en-US">Inventoy, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InventoryNetOne" xlink:label="sid_InventoryNetOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InventoryNetOne" xlink:to="sid_InventoryNetOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="sid_InventoryNetOne_lbl" xml:lang="en-US">Opening balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence" xlink:label="sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence" xlink:to="sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence_lbl" xml:lang="en-US">(Estimated losses) / Reversal of inventories with low turnover and obsolescence</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InventoryNetOne" xlink:to="sid_InventoryNetOne_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sid_InventoryNetOne_2_lbl" xml:lang="en-US">Closing balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfFinancialAssetsTable" xlink:label="ifrs-full_DisclosureOfFinancialAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialAssetsTable" xlink:to="ifrs-full_DisclosureOfFinancialAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialAssetsTable_lbl" xml:lang="en-US">Disclosure of financial assets [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfFinancialAssetsLineItems" xlink:label="ifrs-full_DisclosureOfFinancialAssetsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialAssetsLineItems" xlink:to="ifrs-full_DisclosureOfFinancialAssetsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialAssetsLineItems_lbl" xml:lang="en-US">Disclosure of financial assets [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherCurrentNonfinancialAssets" xlink:label="ifrs-full_OtherCurrentNonfinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentNonfinancialAssets" xlink:to="ifrs-full_OtherCurrentNonfinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherCurrentNonfinancialAssets_lbl" xml:lang="en-US">Other current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherNoncurrentNonfinancialAssets" xlink:label="ifrs-full_OtherNoncurrentNonfinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentNonfinancialAssets" xlink:to="ifrs-full_OtherNoncurrentNonfinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherNoncurrentNonfinancialAssets_lbl" xml:lang="en-US">Other non-current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GainOnRecoveryOfCredits" xlink:label="sid_GainOnRecoveryOfCredits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainOnRecoveryOfCredits" xlink:to="sid_GainOnRecoveryOfCredits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GainOnRecoveryOfCredits_lbl" xml:lang="en-US">Recovery of additional credits</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InvestmentsTable" xlink:label="sid_InvestmentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentsTable" xlink:to="sid_InvestmentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InvestmentsTable_lbl" xml:lang="en-US">InvestmentsTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InvestmentsLineItems" xlink:label="sid_InvestmentsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentsLineItems" xlink:to="sid_InvestmentsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InvestmentsLineItems_lbl" xml:lang="en-US">InvestmentsLineItems [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NameOfJointVenture" xlink:to="ifrs-full_NameOfJointVenture_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NameOfJointVenture_2_lbl" xml:lang="en-US">Joint venture and joint operation name</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NameOfAssociate" xlink:to="ifrs-full_NameOfAssociate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NameOfAssociate_2_lbl" xml:lang="en-US">Associate name</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates" xlink:label="ifrs-full_SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates" xlink:to="ifrs-full_SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates_lbl" xml:lang="en-US">Number of common shares held by CSN</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PreferredSharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates" xlink:label="sid_PreferredSharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PreferredSharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates" xlink:to="sid_PreferredSharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PreferredSharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates_lbl" xml:lang="en-US">Number of preferred shares held by CSN</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInJointVenture" xlink:to="ifrs-full_ProportionOfOwnershipInterestInJointVenture_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProportionOfOwnershipInterestInJointVenture_2_lbl" xml:lang="en-US">Direct equity interest, joint venture and joint operation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInAssociate" xlink:to="ifrs-full_ProportionOfOwnershipInterestInAssociate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProportionOfOwnershipInterestInAssociate_2_lbl" xml:lang="en-US">Direct equity interest, associate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Assets_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Liabilities" xlink:label="ifrs-full_Liabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Liabilities_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Equity_4_lbl" xml:lang="en-US">Shareholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FairValueAllocation" xlink:label="sid_FairValueAllocation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueAllocation" xlink:to="sid_FairValueAllocation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueAllocation_lbl" xml:lang="en-US">Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InvestmentsOne" xlink:label="sid_InvestmentsOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentsOne" xlink:to="sid_InvestmentsOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_InvestmentsOne_lbl" xml:lang="en-US">Investments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates" xlink:to="ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates_2_lbl" xml:lang="en-US">Investments in associates and joint controlled entities, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CapitalIncreaseAcquisitionOfShares" xlink:label="sid_CapitalIncreaseAcquisitionOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalIncreaseAcquisitionOfShares" xlink:to="sid_CapitalIncreaseAcquisitionOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CapitalIncreaseAcquisitionOfShares_lbl" xml:lang="en-US">Capital increase</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:label="ifrs-full_DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:to="ifrs-full_DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments_lbl" xml:lang="en-US">Comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EquityPickup" xlink:label="sid_EquityPickup" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquityPickup" xlink:to="sid_EquityPickup_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_EquityPickup_lbl" xml:lang="en-US">Equity in results of affiliated companies</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ReceiptOfSaleOfSharesUsiminas" xlink:label="sid_ReceiptOfSaleOfSharesUsiminas" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReceiptOfSaleOfSharesUsiminas" xlink:to="sid_ReceiptOfSaleOfSharesUsiminas_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ReceiptOfSaleOfSharesUsiminas_lbl" xml:lang="en-US">Receipt arising from the sale of Usiminas' shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_UpdateOfVJRShares" xlink:label="sid_UpdateOfVJRShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UpdateOfVJRShares" xlink:to="sid_UpdateOfVJRShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_UpdateOfVJRShares_lbl" xml:lang="en-US">Update of shares classified at fair value through profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ReclassificationOfUsiminasShares" xlink:label="sid_ReclassificationOfUsiminasShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReclassificationOfUsiminasShares" xlink:to="sid_ReclassificationOfUsiminasShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ReclassificationOfUsiminasShares_lbl" xml:lang="en-US">Reclassification of Usiminas shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ConsolidationCbsi" xlink:label="sid_ConsolidationCbsi" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationCbsi" xlink:to="sid_ConsolidationCbsi_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsolidationCbsi_lbl" xml:lang="en-US">Consolidation CBSI</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AmortizationOfFairValueInvestmentInMrs" xlink:label="sid_AmortizationOfFairValueInvestmentInMrs" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AmortizationOfFairValueInvestmentInMrs" xlink:to="sid_AmortizationOfFairValueInvestmentInMrs_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AmortizationOfFairValueInvestmentInMrs_lbl" xml:lang="en-US">Amortization of fair value - investment in MRS</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherAdjustmentsToInvestmentsInSubsidiariesJointVenturesAndAssociates" xlink:label="sid_OtherAdjustmentsToInvestmentsInSubsidiariesJointVenturesAndAssociates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherAdjustmentsToInvestmentsInSubsidiariesJointVenturesAndAssociates" xlink:to="sid_OtherAdjustmentsToInvestmentsInSubsidiariesJointVenturesAndAssociates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherAdjustmentsToInvestmentsInSubsidiariesJointVenturesAndAssociates_lbl" xml:lang="en-US">Others</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates" xlink:to="ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates_3_lbl" xml:lang="en-US">Investments in associates and joint controlled entities, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGross" xlink:label="sid_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGross" xlink:to="sid_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGross_lbl" xml:lang="en-US">Equity in results of affiliated companies</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EliminationsAbstract" xlink:label="sid_EliminationsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EliminationsAbstract" xlink:to="sid_EliminationsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EliminationsAbstract_lbl" xml:lang="en-US">Eliminations</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EliminationsToCostOfSalesFromSubsidiariesJointlyControlledEntitiesAndAssociates" xlink:label="sid_EliminationsToCostOfSalesFromSubsidiariesJointlyControlledEntitiesAndAssociates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EliminationsToCostOfSalesFromSubsidiariesJointlyControlledEntitiesAndAssociates" xlink:to="sid_EliminationsToCostOfSalesFromSubsidiariesJointlyControlledEntitiesAndAssociates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EliminationsToCostOfSalesFromSubsidiariesJointlyControlledEntitiesAndAssociates_lbl" xml:lang="en-US">To cost of sales</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EliminationsToTaxesFromSubsidiariesJointlyControlledEntitiesAndAssociates" xlink:label="sid_EliminationsToTaxesFromSubsidiariesJointlyControlledEntitiesAndAssociates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EliminationsToTaxesFromSubsidiariesJointlyControlledEntitiesAndAssociates" xlink:to="sid_EliminationsToTaxesFromSubsidiariesJointlyControlledEntitiesAndAssociates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EliminationsToTaxesFromSubsidiariesJointlyControlledEntitiesAndAssociates_lbl" xml:lang="en-US">To taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OthersAbstract" xlink:label="sid_OthersAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersAbstract" xlink:to="sid_OthersAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OthersAbstract_lbl" xml:lang="en-US">Others</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AmortizationOfFairValueInvestmentOthers" xlink:label="sid_AmortizationOfFairValueInvestmentOthers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AmortizationOfFairValueInvestmentOthers" xlink:to="sid_AmortizationOfFairValueInvestmentOthers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_AmortizationOfFairValueInvestmentOthers_lbl" xml:lang="en-US">Others</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:to="ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_2_lbl" xml:lang="en-US">Equity in results adjusted</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentAssetsAbstract_2_lbl" xml:lang="en-US">Current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentAdvancesToSuppliers" xlink:label="ifrs-full_CurrentAdvancesToSuppliers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAdvancesToSuppliers" xlink:to="ifrs-full_CurrentAdvancesToSuppliers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAdvancesToSuppliers_lbl" xml:lang="en-US">Advances to suppliers</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssets_2_lbl" xml:lang="en-US">Total current assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssetsAbstract" xlink:to="ifrs-full_NoncurrentAssetsAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentAssetsAbstract_2_lbl" xml:lang="en-US">Non-current assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Investments, PP&amp;E and intangible assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_NoncurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentAssets_2_lbl" xml:lang="en-US">Tota non-current assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Assets_3_lbl" xml:lang="en-US">Total assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentLiabilitiesAbstract_2_lbl" xml:lang="en-US">Current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentLeaseLiabilities" xlink:label="ifrs-full_CurrentLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLeaseLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentLeaseLiabilities_lbl" xml:lang="en-US">Leases</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherCurrentLiabilities" xlink:label="ifrs-full_OtherCurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentLiabilities" xlink:to="ifrs-full_OtherCurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentLiabilities_lbl" xml:lang="en-US">Other current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilities_2_lbl" xml:lang="en-US">Total current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract_2_lbl" xml:lang="en-US">Non-current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentLeaseLiabilities" xlink:label="ifrs-full_NoncurrentLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLeaseLiabilities" xlink:to="ifrs-full_NoncurrentLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentLeaseLiabilities_lbl" xml:lang="en-US">Leases</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherNoncurrentLiabilities" xlink:label="ifrs-full_OtherNoncurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentLiabilities" xlink:to="ifrs-full_OtherNoncurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherNoncurrentLiabilities_lbl" xml:lang="en-US">Other non-current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilities_2_lbl" xml:lang="en-US">Total non-current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_EquityAndLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAndLiabilities_2_lbl" xml:lang="en-US">Total liabilities and shareholders' equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Revenue_2_lbl" xml:lang="en-US">Net revenue</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CostOfSales_2_lbl" xml:lang="en-US">Cost of sales and services</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GrossProfit_2_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherOperatingIncomeExpense" xlink:to="ifrs-full_OtherOperatingIncomeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherOperatingIncomeExpense_2_lbl" xml:lang="en-US">Operating (expenses) income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinanceIncomeCost" xlink:label="ifrs-full_FinanceIncomeCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceIncomeCost" xlink:to="ifrs-full_FinanceIncomeCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_FinanceIncomeCost_lbl" xml:lang="en-US">Financial income (expenses), net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossBeforeTax_2_lbl" xml:lang="en-US">Income before income tax and social contribution</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_2_lbl" xml:lang="en-US">Current and deferred income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate" xlink:label="ifrs-full_AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate" xlink:to="ifrs-full_AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate_lbl" xml:lang="en-US">Fair value of the interest held by the acquirer in the acquiree immediately before the combination</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ConsiderationPaidForAcquisition" xlink:label="sid_ConsiderationPaidForAcquisition" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsiderationPaidForAcquisition" xlink:to="sid_ConsiderationPaidForAcquisition_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsiderationPaidForAcquisition_lbl" xml:lang="en-US">Amount paid on the acquisition of CBSI</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred" xlink:label="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred" xlink:to="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred_lbl" xml:lang="en-US">Purchase price considered for the business combination</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsiderationPaidForAcquisition" xlink:to="sid_ConsiderationPaidForAcquisition_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ConsiderationPaidForAcquisition_2_lbl" xml:lang="en-US">Consideration paid for the acquisition of the remaining 50% interest in CBSI</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate" xlink:to="ifrs-full_AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate_2_lbl" xml:lang="en-US">Fair value of the stake previously held by CSN</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred" xlink:to="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred_2_lbl" xml:lang="en-US">Total consideration paid for the acquisition of CBSI</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FairValueOfShareholdersEquityOnAcquisitionDate" xlink:label="sid_FairValueOfShareholdersEquityOnAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueOfShareholdersEquityOnAcquisitionDate" xlink:to="sid_FairValueOfShareholdersEquityOnAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueOfShareholdersEquityOnAcquisitionDate_lbl" xml:lang="en-US">Fair value of CBSI's shareholders' equity on the acquisition date</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GoodwillRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_GoodwillRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GoodwillRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_GoodwillRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="ifrs-full_GoodwillRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Goodwill</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_AssetsAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AssetsAbstract_2_lbl" xml:lang="en-US">ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AccountReceivableAsOfAcquisitionDate" xlink:label="sid_AccountReceivableAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccountReceivableAsOfAcquisitionDate" xlink:to="sid_AccountReceivableAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AccountReceivableAsOfAcquisitionDate_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Deferred taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherAssetsAsOfAcquisitionDate" xlink:label="sid_OtherAssetsAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherAssetsAsOfAcquisitionDate" xlink:to="sid_OtherAssetsAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherAssetsAsOfAcquisitionDate_lbl" xml:lang="en-US">Other assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InventoryRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_InventoryRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InventoryRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_InventoryRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InventoryRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Fixed assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AssetsRecognisedAsOfAcquisitionDate" xlink:label="sid_AssetsRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AssetsRecognisedAsOfAcquisitionDate" xlink:to="sid_AssetsRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_AssetsRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Total assets acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LiabilitiesAbstract" xlink:label="ifrs-full_LiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesAbstract" xlink:to="ifrs-full_LiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiabilitiesAbstract_lbl" xml:lang="en-US">LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Trade payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PayrollAndRelatedTaxesRecognisedAsOfAcquisitionDate" xlink:label="sid_PayrollAndRelatedTaxesRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PayrollAndRelatedTaxesRecognisedAsOfAcquisitionDate" xlink:to="sid_PayrollAndRelatedTaxesRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_PayrollAndRelatedTaxesRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Payroll and related taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate" xlink:label="ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Tax payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProvisionsRecognisedAsOfAcquisitionDate" xlink:label="sid_ProvisionsRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionsRecognisedAsOfAcquisitionDate" xlink:to="sid_ProvisionsRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ProvisionsRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherLiabilitiesRecognisedAsOfAcquisitionDate" xlink:label="sid_OtherLiabilitiesRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherLiabilitiesRecognisedAsOfAcquisitionDate" xlink:to="sid_OtherLiabilitiesRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherLiabilitiesRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Other liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LiabilitiesRecognisedAsOfAcquisitionDate" xlink:label="sid_LiabilitiesRecognisedAsOfAcquisitionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LiabilitiesRecognisedAsOfAcquisitionDate" xlink:to="sid_LiabilitiesRecognisedAsOfAcquisitionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_LiabilitiesRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Total liabilities assumed</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_EquityInterestsOfAcquirer" xlink:label="ifrs-full_EquityInterestsOfAcquirer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityInterestsOfAcquirer" xlink:to="ifrs-full_EquityInterestsOfAcquirer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="ifrs-full_EquityInterestsOfAcquirer_lbl" xml:lang="en-US">Equity acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MainAssumptions" xlink:label="sid_MainAssumptions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainAssumptions" xlink:to="sid_MainAssumptions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainAssumptions_lbl" xml:lang="en-US">Main assumptions (Until 2057)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CostOfInvestmentProperty" xlink:label="sid_CostOfInvestmentProperty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CostOfInvestmentProperty" xlink:to="sid_CostOfInvestmentProperty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CostOfInvestmentProperty_lbl" xml:lang="en-US">Cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DepreciationInvestmentProperty" xlink:label="ifrs-full_DepreciationInvestmentProperty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationInvestmentProperty" xlink:to="ifrs-full_DepreciationInvestmentProperty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationInvestmentProperty_lbl" xml:lang="en-US">Accumulated depreciation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InvestmentProperty" xlink:label="ifrs-full_InvestmentProperty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentProperty" xlink:to="ifrs-full_InvestmentProperty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_InvestmentProperty_lbl" xml:lang="en-US">Balance at December 31,2019</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PropertyPlantAndEquipments" xlink:label="sid_PropertyPlantAndEquipments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PropertyPlantAndEquipments" xlink:to="sid_PropertyPlantAndEquipments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_PropertyPlantAndEquipments_lbl" xml:lang="en-US">Property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:label="ifrs-full_ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:to="ifrs-full_ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_lbl" xml:lang="en-US">Loss from joint venture</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries" xlink:label="ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries" xlink:to="ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries_lbl" xml:lang="en-US">Change in equity of subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProportionOfOwnershipInterestPreviouslyInSubsidiary" xlink:label="sid_ProportionOfOwnershipInterestPreviouslyInSubsidiary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProportionOfOwnershipInterestPreviouslyInSubsidiary" xlink:to="sid_ProportionOfOwnershipInterestPreviouslyInSubsidiary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProportionOfOwnershipInterestPreviouslyInSubsidiary_lbl" xml:lang="en-US">Percentage of ownership interesr previously held</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_2_lbl" xml:lang="en-US">Percentage of ownership interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent" xlink:label="ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent" xlink:to="ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent_lbl" xml:lang="en-US">loss from acquisition of ownership interest</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NumberOfSharesAcquire" xlink:label="sid_NumberOfSharesAcquire" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfSharesAcquire" xlink:to="sid_NumberOfSharesAcquire_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NumberOfSharesAcquire_lbl" xml:lang="en-US">Number of shares acquire</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NumberOfSharesAcquireValue" xlink:label="sid_NumberOfSharesAcquireValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfSharesAcquireValue" xlink:to="sid_NumberOfSharesAcquireValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NumberOfSharesAcquireValue_lbl" xml:lang="en-US">Number of shares acquire, value</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PercentageOfDilutedShares" xlink:label="sid_PercentageOfDilutedShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfDilutedShares" xlink:to="sid_PercentageOfDilutedShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PercentageOfDilutedShares_lbl" xml:lang="en-US">Percentage of diluted shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GainOnDilutedShares" xlink:label="sid_GainOnDilutedShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainOnDilutedShares" xlink:to="sid_GainOnDilutedShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GainOnDilutedShares_lbl" xml:lang="en-US">Gain on diluted shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TransferOfShares" xlink:label="sid_TransferOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransferOfShares" xlink:to="sid_TransferOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransferOfShares_lbl" xml:lang="en-US">Transfer of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PercentageOfShares" xlink:label="sid_PercentageOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfShares" xlink:to="sid_PercentageOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PercentageOfShares_lbl" xml:lang="en-US">Percent of total shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl" xml:lang="en-US">Percent of voting capital</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TransactionPrice" xlink:label="sid_TransactionPrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransactionPrice" xlink:to="sid_TransactionPrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TransactionPrice_lbl" xml:lang="en-US">Transaction price</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NumberOfPreferredSharesIssuedOne" xlink:label="sid_NumberOfPreferredSharesIssuedOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfPreferredSharesIssuedOne" xlink:to="sid_NumberOfPreferredSharesIssuedOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NumberOfPreferredSharesIssuedOne_lbl" xml:lang="en-US">Number of preferred shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NumberOfPreferredSharesIssuedValueOne" xlink:label="sid_NumberOfPreferredSharesIssuedValueOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfPreferredSharesIssuedValueOne" xlink:to="sid_NumberOfPreferredSharesIssuedValueOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NumberOfPreferredSharesIssuedValueOne_lbl" xml:lang="en-US">Number of preferred shares issued, value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GainsOnDisposalsOfInvestmentProperties" xlink:label="ifrs-full_GainsOnDisposalsOfInvestmentProperties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsOnDisposalsOfInvestmentProperties" xlink:to="ifrs-full_GainsOnDisposalsOfInvestmentProperties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsOnDisposalsOfInvestmentProperties_lbl" xml:lang="en-US">Fair value of investment properties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Disclosure of detailed information about property, plant and equipment [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Disclosure of detailed information about property, plant and equipment [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_3_lbl" xml:lang="en-US">Balance at beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_lbl" xml:lang="en-US">Effect of foreign exchange differences</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:label="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:to="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_lbl" xml:lang="en-US">Acquisitions</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CapitalizedInterestPropertyPlantAndEquipment" xlink:label="sid_CapitalizedInterestPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalizedInterestPropertyPlantAndEquipment" xlink:to="sid_CapitalizedInterestPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CapitalizedInterestPropertyPlantAndEquipment_lbl" xml:lang="en-US">Capitalized interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisposalsPropertyPlantAndEquipment" xlink:label="ifrs-full_DisposalsPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisposalsPropertyPlantAndEquipment" xlink:to="ifrs-full_DisposalsPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DisposalsPropertyPlantAndEquipment_lbl" xml:lang="en-US">Write-off</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Depreciation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_lbl" xml:lang="en-US">Transfers to other asset categories</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Transfer to intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment" xlink:label="sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment" xlink:to="sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment_lbl" xml:lang="en-US">Right of use- Initial recognition</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RightOfUseRemesurementPropertyPlantAndEquipment" xlink:label="sid_RightOfUseRemesurementPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RightOfUseRemesurementPropertyPlantAndEquipment" xlink:to="sid_RightOfUseRemesurementPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RightOfUseRemesurementPropertyPlantAndEquipment_lbl" xml:lang="en-US">Right of use - Remesurement</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AroUpdatesPropertyPlantAndEquipment" xlink:label="sid_AroUpdatesPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AroUpdatesPropertyPlantAndEquipment" xlink:to="sid_AroUpdatesPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AroUpdatesPropertyPlantAndEquipment_lbl" xml:lang="en-US">ARO Update</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment_lbl" xml:lang="en-US">Transfer to Investment Property</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ConsolidationCBSIPropertyPlantAndEquipment" xlink:label="sid_ConsolidationCBSIPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationCBSIPropertyPlantAndEquipment" xlink:to="sid_ConsolidationCBSIPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ConsolidationCBSIPropertyPlantAndEquipment_lbl" xml:lang="en-US">Consolidation CBSI</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OthersPropertyPlantAndEquipment" xlink:label="sid_OthersPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersPropertyPlantAndEquipment" xlink:to="sid_OthersPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OthersPropertyPlantAndEquipment_lbl" xml:lang="en-US">Others</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_4_lbl" xml:lang="en-US">Balance at end</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment" xlink:to="sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Initial recognition - Rights of use</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdditionsToRightofuseAssets" xlink:label="ifrs-full_AdditionsToRightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsToRightofuseAssets" xlink:to="ifrs-full_AdditionsToRightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionsToRightofuseAssets_lbl" xml:lang="en-US">Addition</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RightofuseAssetsRevaluationSurplus" xlink:label="ifrs-full_RightofuseAssetsRevaluationSurplus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RightofuseAssetsRevaluationSurplus" xlink:to="ifrs-full_RightofuseAssetsRevaluationSurplus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_RightofuseAssetsRevaluationSurplus_lbl" xml:lang="en-US">Remeasurement</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DepreciationRightofuseAssets" xlink:label="ifrs-full_DepreciationRightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationRightofuseAssets" xlink:to="ifrs-full_DepreciationRightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DepreciationRightofuseAssets_lbl" xml:lang="en-US">Depreciation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_WriteOffRightOfuseAssets" xlink:label="sid_WriteOffRightOfuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_WriteOffRightOfuseAssets" xlink:to="sid_WriteOffRightOfuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_WriteOffRightOfuseAssets_lbl" xml:lang="en-US">Write-off</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RightofuseAssets" xlink:label="ifrs-full_RightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RightofuseAssets" xlink:to="ifrs-full_RightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_RightofuseAssets_lbl" xml:lang="en-US">Balance at end</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProjectsInvestmentAxis" xlink:to="sid_ProjectsInvestmentAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ProjectsInvestmentAxis_2_lbl" xml:lang="en-US">ProjectsInvestmentAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ConstructionInProgressProjectDescription" xlink:label="sid_ConstructionInProgressProjectDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConstructionInProgressProjectDescription" xlink:to="sid_ConstructionInProgressProjectDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConstructionInProgressProjectDescription_lbl" xml:lang="en-US">Project description</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ConstructionInProgressStartDate" xlink:label="sid_ConstructionInProgressStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConstructionInProgressStartDate" xlink:to="sid_ConstructionInProgressStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConstructionInProgressStartDate_lbl" xml:lang="en-US">Start date</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ConstructionInProgressCompletionDate" xlink:label="sid_ConstructionInProgressCompletionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConstructionInProgressCompletionDate" xlink:to="sid_ConstructionInProgressCompletionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConstructionInProgressCompletionDate_lbl" xml:lang="en-US">Completion date</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ConstructionInProgress" xlink:label="ifrs-full_ConstructionInProgress" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ConstructionInProgress" xlink:to="ifrs-full_ConstructionInProgress_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ConstructionInProgress_lbl" xml:lang="en-US">Construction in progress</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_lbl" xml:lang="en-US">Average estimated useful lives</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalizedInterestPropertyPlantAndEquipment" xlink:to="sid_CapitalizedInterestPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_CapitalizedInterestPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Capitalized borrowing costs</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CapitalizedBorrowingsNonSpecificProjectsRate" xlink:label="sid_CapitalizedBorrowingsNonSpecificProjectsRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalizedBorrowingsNonSpecificProjectsRate" xlink:to="sid_CapitalizedBorrowingsNonSpecificProjectsRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CapitalizedBorrowingsNonSpecificProjectsRate_lbl" xml:lang="en-US">Capitalized borrowing non-specific projects rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsTable" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsTable" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsTable_lbl" xml:lang="en-US">Disclosure of detailed information about intangible assets [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems_lbl" xml:lang="en-US">Disclosure of detailed information about intangible assets [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsAndGoodwill" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill_2_lbl" xml:lang="en-US">Balance at beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_lbl" xml:lang="en-US">Effect of foreign exchange differences</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill" xlink:label="ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill" xlink:to="ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_lbl" xml:lang="en-US">Acquisitions and expeditures</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_lbl" xml:lang="en-US">Transfer to property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdditionalRecognitionGoodwill" xlink:label="ifrs-full_AdditionalRecognitionGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionalRecognitionGoodwill" xlink:to="ifrs-full_AdditionalRecognitionGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionalRecognitionGoodwill_lbl" xml:lang="en-US">Goodwill - Acquisition 50% CBSI</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ConsolidationCBSIntangibleAssetsAndGoodwill" xlink:label="sid_ConsolidationCBSIntangibleAssetsAndGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationCBSIntangibleAssetsAndGoodwill" xlink:to="sid_ConsolidationCBSIntangibleAssetsAndGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsolidationCBSIntangibleAssetsAndGoodwill_lbl" xml:lang="en-US">Consolidation CBSI on November 30, 2019.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsAndGoodwill" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill_3_lbl" xml:lang="en-US">Balance at end</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_2_lbl" xml:lang="en-US">Average useful lives</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis" xlink:to="ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis_2_lbl" xml:lang="en-US">Individual assets or cash-generating units [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount" xlink:label="ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount" xlink:to="ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_lbl" xml:lang="en-US">Cash generating unity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined" xlink:label="ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined" xlink:to="ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_lbl" xml:lang="en-US">Measurement of recoverable value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections" xlink:label="ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections" xlink:to="ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_lbl" xml:lang="en-US">Cash flow projection</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal" xlink:label="ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal" xlink:to="ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_lbl" xml:lang="en-US">Gross Margin</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization" xlink:label="sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization" xlink:to="sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_lbl" xml:lang="en-US">Cost atualization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate" xlink:label="ifrs-full_DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate" xlink:to="ifrs-full_DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_lbl" xml:lang="en-US">Perpetual growth rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections" xlink:label="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections" xlink:to="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections_lbl" xml:lang="en-US">Discount rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ImpairmentLoss" xlink:label="ifrs-full_ImpairmentLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLoss" xlink:to="ifrs-full_ImpairmentLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ImpairmentLoss_lbl" xml:lang="en-US">Impairment loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_3_lbl" xml:lang="en-US">Ownership interest in subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests" xlink:label="ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests" xlink:to="ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests_lbl" xml:lang="en-US">Owership interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable_lbl" xml:lang="en-US">Disclosure of detailed information about borrowings [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems_lbl" xml:lang="en-US">Disclosure of detailed information about borrowings [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfRisksAxis" xlink:to="ifrs-full_TypesOfRisksAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TypesOfRisksAxis_2_lbl" xml:lang="en-US">Types of risks [axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TypeOfFunctionalCurrencyAxis" xlink:to="sid_TypeOfFunctionalCurrencyAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_TypeOfFunctionalCurrencyAxis_2_lbl" xml:lang="en-US">TypeOfFunctionalCurrencyAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GrossShorttermBorrowings" xlink:label="sid_GrossShorttermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossShorttermBorrowings" xlink:to="sid_GrossShorttermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossShorttermBorrowings_lbl" xml:lang="en-US">Borrowings and financing, current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GrossLongtermBorrowings" xlink:label="sid_GrossLongtermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossLongtermBorrowings" xlink:to="sid_GrossLongtermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossLongtermBorrowings_lbl" xml:lang="en-US">Borrowings and financing, noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BorrowingCostsRecognisedAsExpenseCurrent" xlink:label="sid_BorrowingCostsRecognisedAsExpenseCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingCostsRecognisedAsExpenseCurrent" xlink:to="sid_BorrowingCostsRecognisedAsExpenseCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BorrowingCostsRecognisedAsExpenseCurrent_lbl" xml:lang="en-US">Transaction costs and issue premiums, current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BorrowingCostsRecognisedAsExpenseNoncurent" xlink:label="sid_BorrowingCostsRecognisedAsExpenseNoncurent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingCostsRecognisedAsExpenseNoncurent" xlink:to="sid_BorrowingCostsRecognisedAsExpenseNoncurent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BorrowingCostsRecognisedAsExpenseNoncurent_lbl" xml:lang="en-US">Transaction costs and issue premiums, noncurrent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowings" xlink:to="ifrs-full_ShorttermBorrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ShorttermBorrowings_2_lbl" xml:lang="en-US">Borrowings and financing and transaction costs, current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LongtermBorrowings_2_lbl" xml:lang="en-US">Borrowings and financing and transaction costs, noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_BorrowingsInterestRate" xlink:label="ifrs-full_BorrowingsInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRate" xlink:to="ifrs-full_BorrowingsInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsInterestRate_lbl" xml:lang="en-US">Average interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Borrowings" xlink:label="ifrs-full_Borrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Borrowings_lbl" xml:lang="en-US">Total debt</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LongtermBorrowings_3_lbl" xml:lang="en-US">Long-term liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherBorrowings" xlink:label="ifrs-full_OtherBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherBorrowings" xlink:to="ifrs-full_OtherBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_OtherBorrowings_lbl" xml:lang="en-US">Opening balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AdditionalFundingTransactions" xlink:label="sid_AdditionalFundingTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdditionalFundingTransactions" xlink:to="sid_AdditionalFundingTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdditionalFundingTransactions_lbl" xml:lang="en-US">Raised</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RepaymentsOfOtherBorrowings" xlink:label="sid_RepaymentsOfOtherBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RepaymentsOfOtherBorrowings" xlink:to="sid_RepaymentsOfOtherBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_RepaymentsOfOtherBorrowings_lbl" xml:lang="en-US">Payment of principal</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InterestExpenseOnBorrowings" xlink:label="ifrs-full_InterestExpenseOnBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnBorrowings" xlink:to="ifrs-full_InterestExpenseOnBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InterestExpenseOnBorrowings_lbl" xml:lang="en-US">Payment of charges</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ChangesInOtherBorrowingsProvisions" xlink:label="sid_ChangesInOtherBorrowingsProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ChangesInOtherBorrowingsProvisions" xlink:to="sid_ChangesInOtherBorrowingsProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ChangesInOtherBorrowingsProvisions_lbl" xml:lang="en-US">Provision of charges (Note 24)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ConsolidationOfCBS" xlink:label="sid_ConsolidationOfCBS" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationOfCBS" xlink:to="sid_ConsolidationOfCBS_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsolidationOfCBS_lbl" xml:lang="en-US">Consolidation of CBSI as of November 30, 2019</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DisposalOfLLC" xlink:label="sid_DisposalOfLLC" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisposalOfLLC" xlink:to="sid_DisposalOfLLC_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisposalOfLLC_lbl" xml:lang="en-US">Disposal of LLC</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OthersChangesInOtherBorrowings" xlink:label="sid_OthersChangesInOtherBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersChangesInOtherBorrowings" xlink:to="sid_OthersChangesInOtherBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OthersChangesInOtherBorrowings_lbl" xml:lang="en-US">Others</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherBorrowings" xlink:to="ifrs-full_OtherBorrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_OtherBorrowings_2_lbl" xml:lang="en-US">Closing balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AmortizedLoansRaised" xlink:label="sid_AmortizedLoansRaised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AmortizedLoansRaised" xlink:to="sid_AmortizedLoansRaised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_AmortizedLoansRaised_lbl" xml:lang="en-US">Raised</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_Borrowings_2_lbl" xml:lang="en-US">Amortization of principal</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsOperatingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_InterestPaidClassifiedAsOperatingActivities_2_lbl" xml:lang="en-US">Amortization of charges</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AccruedCommisionOnRiskAssumption" xlink:label="sid_AccruedCommisionOnRiskAssumption" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccruedCommisionOnRiskAssumption" xlink:to="sid_AccruedCommisionOnRiskAssumption_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AccruedCommisionOnRiskAssumption_lbl" xml:lang="en-US">Accrued commision on risk assumption</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsTable" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsTable" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsTable_lbl" xml:lang="en-US">Disclosure of detailed information about financial instruments [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsLineItems" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsLineItems" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsLineItems_lbl" xml:lang="en-US">Disclosure of detailed information about financial instruments [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:label="ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xml:lang="en-US">Total current financial assets at fair value through profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentFinancialAssetsAtAmortisedCost" xlink:label="ifrs-full_CurrentFinancialAssetsAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialAssetsAtAmortisedCost" xlink:to="ifrs-full_CurrentFinancialAssetsAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentFinancialAssetsAtAmortisedCost_lbl" xml:lang="en-US">Total current financial assets at amortised cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentFinancialAssets" xlink:label="ifrs-full_CurrentFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialAssets" xlink:to="ifrs-full_CurrentFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentFinancialAssets_lbl" xml:lang="en-US">Total current financial assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:label="ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xml:lang="en-US">Total non-current financial assets at fair value through profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost" xlink:label="ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost" xlink:to="ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost_lbl" xml:lang="en-US">Total non-current financial assets at amortised cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentFinancialAssets" xlink:label="ifrs-full_NoncurrentFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialAssets" xlink:to="ifrs-full_NoncurrentFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentFinancialAssets_lbl" xml:lang="en-US">Total non-current financial assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss" xlink:label="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xml:lang="en-US">Total financial assets at fair value through profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinancialAssetsAtAmortisedCost" xlink:label="ifrs-full_FinancialAssetsAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssetsAtAmortisedCost" xlink:to="ifrs-full_FinancialAssetsAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialAssetsAtAmortisedCost_lbl" xml:lang="en-US">Total financial assets at amortised cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinancialAssets" xlink:label="ifrs-full_FinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssets" xlink:to="ifrs-full_FinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialAssets_lbl" xml:lang="en-US">Total financial assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss" xlink:label="ifrs-full_CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_lbl" xml:lang="en-US">Total current financial liabilities at fair value through profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost" xlink:label="ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost" xlink:to="ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost_lbl" xml:lang="en-US">Total current financial liabilities at amortised cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentFinancialLiabilities" xlink:label="ifrs-full_CurrentFinancialLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialLiabilities" xlink:to="ifrs-full_CurrentFinancialLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentFinancialLiabilities_lbl" xml:lang="en-US">Total current financial liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss" xlink:label="ifrs-full_NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_lbl" xml:lang="en-US">Total non-current financial liabilities at fair value through profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentFinancialLiabilitiesAtAmortisedCost" xlink:label="ifrs-full_NoncurrentFinancialLiabilitiesAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialLiabilitiesAtAmortisedCost" xlink:to="ifrs-full_NoncurrentFinancialLiabilitiesAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentFinancialLiabilitiesAtAmortisedCost_lbl" xml:lang="en-US">Total non-current financial liabilities at amortised cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentFinancialLiabilities" xlink:label="ifrs-full_NoncurrentFinancialLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialLiabilities" xlink:to="ifrs-full_NoncurrentFinancialLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentFinancialLiabilities_lbl" xml:lang="en-US">Total non-current financial liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinancialLiabilitiesAtAmortisedCost" xlink:label="ifrs-full_FinancialLiabilitiesAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilitiesAtAmortisedCost" xlink:to="ifrs-full_FinancialLiabilitiesAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialLiabilitiesAtAmortisedCost_lbl" xml:lang="en-US">Total financial liabilities at amortised cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinancialLiabilities" xlink:label="ifrs-full_FinancialLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilities" xlink:to="ifrs-full_FinancialLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialLiabilities_lbl" xml:lang="en-US">Total financial liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LevelsOfFairValueHierarchyAxis" xlink:to="ifrs-full_LevelsOfFairValueHierarchyAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_LevelsOfFairValueHierarchyAxis_2_lbl" xml:lang="en-US">Levels of fair value hierarchy [axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_2_lbl" xml:lang="en-US">Current financial assets at fair value through profit or loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_2_lbl" xml:lang="en-US">Non-current financial assets at fair value through profit or loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss_2_lbl" xml:lang="en-US">Total Financial assets at fair value through profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NumberOfShares" xlink:label="sid_NumberOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfShares" xlink:to="sid_NumberOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NumberOfShares_lbl" xml:lang="en-US">Quantity (in shares)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InvestmentInterestRate1" xlink:label="sid_InvestmentInterestRate1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentInterestRate1" xlink:to="sid_InvestmentInterestRate1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InvestmentInterestRate1_lbl" xml:lang="en-US">Interest (%)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SharePrice1" xlink:label="sid_SharePrice1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SharePrice1" xlink:to="sid_SharePrice1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SharePrice1_lbl" xml:lang="en-US">Share price</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_StockValue" xlink:label="sid_StockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StockValue" xlink:to="sid_StockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_StockValue_lbl" xml:lang="en-US">Closing Balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FairValueAdjustmentRecognizedInProfitOrloss" xlink:label="sid_FairValueAdjustmentRecognizedInProfitOrloss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueAdjustmentRecognizedInProfitOrloss" xlink:to="sid_FairValueAdjustmentRecognizedInProfitOrloss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FairValueAdjustmentRecognizedInProfitOrloss_lbl" xml:lang="en-US">Fair Value Adjustment Recognized in profit or loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfHedgesAxis" xlink:to="ifrs-full_TypesOfHedgesAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TypesOfHedgesAxis_2_lbl" xml:lang="en-US">Types of hedges [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GrossCreditExposure" xlink:label="sid_GrossCreditExposure" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossCreditExposure" xlink:to="sid_GrossCreditExposure_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossCreditExposure_lbl" xml:lang="en-US">Foreign exchange exposure</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CreditExposure" xlink:label="ifrs-full_CreditExposure" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CreditExposure" xlink:to="ifrs-full_CreditExposure_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CreditExposure_lbl" xml:lang="en-US">Net foreign exchange exposure</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PerpetualBonds" xlink:label="sid_PerpetualBonds" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PerpetualBonds" xlink:to="sid_PerpetualBonds_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PerpetualBonds_lbl" xml:lang="en-US">Perpetual Bonds</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CreditExposureExcludingPerpetualBonds" xlink:label="sid_CreditExposureExcludingPerpetualBonds" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CreditExposureExcludingPerpetualBonds" xlink:to="sid_CreditExposureExcludingPerpetualBonds_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CreditExposureExcludingPerpetualBonds_lbl" xml:lang="en-US">Net foreign exchange exposure excluding perpetual bonds</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_HedgingInstrumentNameOFCounterparties" xlink:label="sid_HedgingInstrumentNameOFCounterparties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HedgingInstrumentNameOFCounterparties" xlink:to="sid_HedgingInstrumentNameOFCounterparties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_HedgingInstrumentNameOFCounterparties_lbl" xml:lang="en-US">Counterparties name</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_HedgingInstrumentMaturityTerm" xlink:label="sid_HedgingInstrumentMaturityTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HedgingInstrumentMaturityTerm" xlink:to="sid_HedgingInstrumentMaturityTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_HedgingInstrumentMaturityTerm_lbl" xml:lang="en-US">Maturity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_HedgingInstrumentFunctionalCurrency" xlink:label="sid_HedgingInstrumentFunctionalCurrency" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HedgingInstrumentFunctionalCurrency" xlink:to="sid_HedgingInstrumentFunctionalCurrency_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_HedgingInstrumentFunctionalCurrency_lbl" xml:lang="en-US">Functional Currency</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NotionalAmount" xlink:to="ifrs-full_NotionalAmount_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NotionalAmount_2_lbl" xml:lang="en-US">Notional amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_HedgingInstrumentAssets" xlink:label="ifrs-full_HedgingInstrumentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_HedgingInstrumentAssets" xlink:to="ifrs-full_HedgingInstrumentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_HedgingInstrumentAssets_lbl" xml:lang="en-US">Asset position</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_HedgingInstrumentLiabilities" xlink:label="ifrs-full_HedgingInstrumentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_HedgingInstrumentLiabilities" xlink:to="ifrs-full_HedgingInstrumentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_HedgingInstrumentLiabilities_lbl" xml:lang="en-US">Liability position</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue" xlink:label="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue" xlink:to="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_lbl" xml:lang="en-US">Fair market value of amounts receivable/(payable)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnHedgingInstrument" xlink:to="ifrs-full_GainsLossesOnHedgingInstrument_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GainsLossesOnHedgingInstrument_2_lbl" xml:lang="en-US">Impact on finance income (expenses)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument" xlink:label="ifrs-full_DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument" xlink:to="ifrs-full_DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument_lbl" xml:lang="en-US">Instruments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue" xlink:to="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_2_lbl" xml:lang="en-US">Total</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnHedgingInstrument" xlink:to="ifrs-full_GainsLossesOnHedgingInstrument_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_GainsLossesOnHedgingInstrument_3_lbl" xml:lang="en-US">Finance income (expenses), net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_HedgingInstrumentsAxis" xlink:to="ifrs-full_HedgingInstrumentsAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_HedgingInstrumentsAxis_2_lbl" xml:lang="en-US">Hedging instruments [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_HedgingRelationshipDesignationDate" xlink:label="sid_HedgingRelationshipDesignationDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HedgingRelationshipDesignationDate" xlink:to="sid_HedgingRelationshipDesignationDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_HedgingRelationshipDesignationDate_lbl" xml:lang="en-US">Designation date</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument" xlink:label="ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument" xlink:to="ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_lbl" xml:lang="en-US">Hedging instrument</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DescriptionOfNatureOfRisksBeingHedged" xlink:label="ifrs-full_DescriptionOfNatureOfRisksBeingHedged" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfNatureOfRisksBeingHedged" xlink:to="ifrs-full_DescriptionOfNatureOfRisksBeingHedged_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfNatureOfRisksBeingHedged_lbl" xml:lang="en-US">Hedged item</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DescriptionOfTypeOfHedge" xlink:label="ifrs-full_DescriptionOfTypeOfHedge" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfTypeOfHedge" xlink:to="ifrs-full_DescriptionOfTypeOfHedge_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfTypeOfHedge_lbl" xml:lang="en-US">Type of hedged risk</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur" xlink:label="ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur" xlink:to="ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_lbl" xml:lang="en-US">Hedged period</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AveragePriceOfHedgingInstrument" xlink:label="ifrs-full_AveragePriceOfHedgingInstrument" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AveragePriceOfHedgingInstrument" xlink:to="ifrs-full_AveragePriceOfHedgingInstrument_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AveragePriceOfHedgingInstrument_lbl" xml:lang="en-US">Exchange rate on designation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_HedgedItemAssets" xlink:label="ifrs-full_HedgedItemAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_HedgedItemAssets" xlink:to="ifrs-full_HedgedItemAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_HedgedItemAssets_lbl" xml:lang="en-US">Designated amounts</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization" xlink:label="sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization" xlink:to="sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_lbl" xml:lang="en-US">Amortized part</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments" xlink:label="sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments" xlink:to="sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_lbl" xml:lang="en-US">Effect on Result</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges_lbl" xml:lang="en-US">Impact on Shareholders' equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue" xlink:to="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_3_lbl" xml:lang="en-US">Fair value, net of taxes, beginning</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax" xlink:to="ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax_2_lbl" xml:lang="en-US">Movement</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax" xlink:to="ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_2_lbl" xml:lang="en-US">Realization</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue" xlink:to="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_4_lbl" xml:lang="en-US">Fair value, net of taxes, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations_lbl" xml:lang="en-US">Impact on Shareholders' equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProbabilityOfDefaultAxis" xlink:to="ifrs-full_ProbabilityOfDefaultAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProbabilityOfDefaultAxis_2_lbl" xml:lang="en-US">Probability of default [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ClosingForeignExchangeRate" xlink:label="ifrs-full_ClosingForeignExchangeRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClosingForeignExchangeRate" xlink:to="ifrs-full_ClosingForeignExchangeRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClosingForeignExchangeRate_lbl" xml:lang="en-US">Exchange rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TypesOfInterestRatesAxis" xlink:label="ifrs-full_TypesOfInterestRatesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfInterestRatesAxis" xlink:to="ifrs-full_TypesOfInterestRatesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfInterestRatesAxis_lbl" xml:lang="en-US">Types of interest rates [axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VariableInterestRateAxis" xlink:to="sid_VariableInterestRateAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_VariableInterestRateAxis_2_lbl" xml:lang="en-US">VariableInterestRateAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SensitivityAnalysisInterestRate" xlink:label="sid_SensitivityAnalysisInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SensitivityAnalysisInterestRate" xlink:to="sid_SensitivityAnalysisInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SensitivityAnalysisInterestRate_lbl" xml:lang="en-US">Interest rate (in percent)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CurrencyRisk" xlink:label="sid_CurrencyRisk" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrencyRisk" xlink:to="sid_CurrencyRisk_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrencyRisk_lbl" xml:lang="en-US">Risk</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss" xlink:label="ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_lbl" xml:lang="en-US">Impact on profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InterestRatesDuringTheYear" xlink:label="sid_InterestRatesDuringTheYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestRatesDuringTheYear" xlink:to="sid_InterestRatesDuringTheYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestRatesDuringTheYear_lbl" xml:lang="en-US">Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssets" xlink:to="ifrs-full_FinancialAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_FinancialAssets_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilities" xlink:to="ifrs-full_FinancialLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_FinancialLiabilities_2_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ContractualMaturities" xlink:label="sid_ContractualMaturities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractualMaturities" xlink:to="sid_ContractualMaturities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContractualMaturities_lbl" xml:lang="en-US">Contractual maturities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilities" xlink:to="ifrs-full_FinancialLiabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_FinancialLiabilities_3_lbl" xml:lang="en-US">Carrying amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinancialLiabilitiesAtFairValue" xlink:label="ifrs-full_FinancialLiabilitiesAtFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilitiesAtFairValue" xlink:to="ifrs-full_FinancialLiabilitiesAtFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialLiabilitiesAtFairValue_lbl" xml:lang="en-US">Fair value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_5_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Equity_5_lbl" xml:lang="en-US">Shareholder's equity (equity)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BorrowingsAndFinancingThirdPartyCapital" xlink:label="sid_BorrowingsAndFinancingThirdPartyCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsAndFinancingThirdPartyCapital" xlink:to="sid_BorrowingsAndFinancingThirdPartyCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BorrowingsAndFinancingThirdPartyCapital_lbl" xml:lang="en-US">Borrowings and Financing (Third-party capital)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GrossDebitperShareholdersEquity" xlink:label="sid_GrossDebitperShareholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossDebitperShareholdersEquity" xlink:to="sid_GrossDebitperShareholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossDebitperShareholdersEquity_lbl" xml:lang="en-US">Gross Debit/Shareholder's equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DerivativeExchangeRateSwap" xlink:label="sid_DerivativeExchangeRateSwap" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DerivativeExchangeRateSwap" xlink:to="sid_DerivativeExchangeRateSwap_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DerivativeExchangeRateSwap_lbl" xml:lang="en-US">Derivative exchange rate swap</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DesignatedForHedgeAccountingForeignCurrencyTranslation" xlink:label="sid_DesignatedForHedgeAccountingForeignCurrencyTranslation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DesignatedForHedgeAccountingForeignCurrencyTranslation" xlink:to="sid_DesignatedForHedgeAccountingForeignCurrencyTranslation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DesignatedForHedgeAccountingForeignCurrencyTranslation_lbl" xml:lang="en-US">Designated for hedge accounting foreign currency translation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EffectOnResultRecognizedInOtherOperationalHedgingInstrument" xlink:label="sid_EffectOnResultRecognizedInOtherOperationalHedgingInstrument" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnResultRecognizedInOtherOperationalHedgingInstrument" xlink:to="sid_EffectOnResultRecognizedInOtherOperationalHedgingInstrument_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EffectOnResultRecognizedInOtherOperationalHedgingInstrument_lbl" xml:lang="en-US">Effect on result recognized in other operational hedging instrument</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NonderivativeFinancialLiabilitiesUndiscountedCashFlows" xlink:label="ifrs-full_NonderivativeFinancialLiabilitiesUndiscountedCashFlows" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NonderivativeFinancialLiabilitiesUndiscountedCashFlows" xlink:to="ifrs-full_NonderivativeFinancialLiabilitiesUndiscountedCashFlows_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NonderivativeFinancialLiabilitiesUndiscountedCashFlows_lbl" xml:lang="en-US">Non-derivative financial liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PercentageOfScenarios" xlink:label="sid_PercentageOfScenarios" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfScenarios" xlink:to="sid_PercentageOfScenarios_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PercentageOfScenarios_lbl" xml:lang="en-US">Percentage of scenarios</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_VariationsOfRiskForProbableScenarios" xlink:label="sid_VariationsOfRiskForProbableScenarios" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VariationsOfRiskForProbableScenarios" xlink:to="sid_VariationsOfRiskForProbableScenarios_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VariationsOfRiskForProbableScenarios_lbl" xml:lang="en-US">Variations of risk for probable scenarios</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherPayablesTable" xlink:label="sid_OtherPayablesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherPayablesTable" xlink:to="sid_OtherPayablesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherPayablesTable_lbl" xml:lang="en-US">OtherPayablesTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherPayablesLineItems" xlink:label="sid_OtherPayablesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherPayablesLineItems" xlink:to="sid_OtherPayablesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherPayablesLineItems_lbl" xml:lang="en-US">OtherPayablesLineItems [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentPayables" xlink:to="ifrs-full_OtherCurrentPayables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherCurrentPayables_2_lbl" xml:lang="en-US">Other payables, current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentPayables" xlink:to="ifrs-full_OtherNoncurrentPayables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherNoncurrentPayables_2_lbl" xml:lang="en-US">Other payables, noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GrossLeaseLiabilities" xlink:label="ifrs-full_GrossLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossLeaseLiabilities" xlink:to="ifrs-full_GrossLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GrossLeaseLiabilities_lbl" xml:lang="en-US">Leases</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PresentValueAdjustmentLeasesLiabilities" xlink:label="sid_PresentValueAdjustmentLeasesLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PresentValueAdjustmentLeasesLiabilities" xlink:to="sid_PresentValueAdjustmentLeasesLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_PresentValueAdjustmentLeasesLiabilities_lbl" xml:lang="en-US">Present value adjustment - Leases</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LeaseLiabilities" xlink:label="ifrs-full_LeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LeaseLiabilities" xlink:to="ifrs-full_LeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_LeaseLiabilities_lbl" xml:lang="en-US">Total lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LeaseLiabilitiesAbstract" xlink:label="ifrs-full_LeaseLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LeaseLiabilitiesAbstract" xlink:to="ifrs-full_LeaseLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LeaseLiabilitiesAbstract_lbl" xml:lang="en-US">Classified:</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLeaseLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentLeaseLiabilities_2_lbl" xml:lang="en-US">Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLeaseLiabilities" xlink:to="ifrs-full_NoncurrentLeaseLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLeaseLiabilities_2_lbl" xml:lang="en-US">Non-current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OperatingLeaseCommitment" xlink:label="sid_OperatingLeaseCommitment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OperatingLeaseCommitment" xlink:to="sid_OperatingLeaseCommitment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OperatingLeaseCommitment_lbl" xml:lang="en-US">Operating lease commitment</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RenewalOptionsNotIncludedInCommitments" xlink:label="sid_RenewalOptionsNotIncludedInCommitments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RenewalOptionsNotIncludedInCommitments" xlink:to="sid_RenewalOptionsNotIncludedInCommitments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RenewalOptionsNotIncludedInCommitments_lbl" xml:lang="en-US">Renewal options not included in commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EffectTimingDifferencesBetweenInceptionAndCommencement" xlink:label="sid_EffectTimingDifferencesBetweenInceptionAndCommencement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectTimingDifferencesBetweenInceptionAndCommencement" xlink:to="sid_EffectTimingDifferencesBetweenInceptionAndCommencement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EffectTimingDifferencesBetweenInceptionAndCommencement_lbl" xml:lang="en-US">Effect timing differences between inception and commencement</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_VariableLeasePaymentsNotIncludedInCommitments" xlink:label="sid_VariableLeasePaymentsNotIncludedInCommitments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VariableLeasePaymentsNotIncludedInCommitments" xlink:to="sid_VariableLeasePaymentsNotIncludedInCommitments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VariableLeasePaymentsNotIncludedInCommitments_lbl" xml:lang="en-US">Variable lease payments not included in commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LeaseLiabilitiesBeforeDiscounting" xlink:label="sid_LeaseLiabilitiesBeforeDiscounting" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesBeforeDiscounting" xlink:to="sid_LeaseLiabilitiesBeforeDiscounting_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesBeforeDiscounting_lbl" xml:lang="en-US">Lease liabilities before discounting</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DiscountToPresenteValue" xlink:label="sid_DiscountToPresenteValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DiscountToPresenteValue" xlink:to="sid_DiscountToPresenteValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_DiscountToPresenteValue_lbl" xml:lang="en-US">Discount to presente value</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LeaseLiabilitiesTwo" xlink:label="sid_LeaseLiabilitiesTwo" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesTwo" xlink:to="sid_LeaseLiabilitiesTwo_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesTwo_lbl" xml:lang="en-US">Lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LeasesContractualTerm" xlink:label="sid_LeasesContractualTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeasesContractualTerm" xlink:to="sid_LeasesContractualTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeasesContractualTerm_lbl" xml:lang="en-US">Contract term (in years)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PercentageOfIncrementalAverageInterestRate" xlink:label="sid_PercentageOfIncrementalAverageInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfIncrementalAverageInterestRate" xlink:to="sid_PercentageOfIncrementalAverageInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PercentageOfIncrementalAverageInterestRate_lbl" xml:lang="en-US">Incremental average interest rates</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PercentageOfImplicitAverageInterestRate" xlink:label="sid_PercentageOfImplicitAverageInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfImplicitAverageInterestRate" xlink:to="sid_PercentageOfImplicitAverageInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PercentageOfImplicitAverageInterestRate_lbl" xml:lang="en-US">Implicit average interest rates</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LeaseLiabilities" xlink:to="ifrs-full_LeaseLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_LeaseLiabilities_2_lbl" xml:lang="en-US">Opening balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LeaseLiabilitiesNewLeases" xlink:label="sid_LeaseLiabilitiesNewLeases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesNewLeases" xlink:to="sid_LeaseLiabilitiesNewLeases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesNewLeases_lbl" xml:lang="en-US">New leases</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LeaseLiabilitiesPresentValueAdjustmentsNewleases" xlink:label="sid_LeaseLiabilitiesPresentValueAdjustmentsNewleases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesPresentValueAdjustmentsNewleases" xlink:to="sid_LeaseLiabilitiesPresentValueAdjustmentsNewleases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesPresentValueAdjustmentsNewleases_lbl" xml:lang="en-US">Present Value Adjustments - New leases</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LeaseLiabilitiesContractReview" xlink:label="sid_LeaseLiabilitiesContractReview" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesContractReview" xlink:to="sid_LeaseLiabilitiesContractReview_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesContractReview_lbl" xml:lang="en-US">Contract review</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LeaseLiabilitiesWriteoff" xlink:label="sid_LeaseLiabilitiesWriteoff" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesWriteoff" xlink:to="sid_LeaseLiabilitiesWriteoff_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesWriteoff_lbl" xml:lang="en-US">Write off</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LeaseLiabilitiesPayments" xlink:label="sid_LeaseLiabilitiesPayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesPayments" xlink:to="sid_LeaseLiabilitiesPayments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesPayments_lbl" xml:lang="en-US">Payments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LeaseLiabilitiesInterestAppropriated" xlink:label="sid_LeaseLiabilitiesInterestAppropriated" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesInterestAppropriated" xlink:to="sid_LeaseLiabilitiesInterestAppropriated_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesInterestAppropriated_lbl" xml:lang="en-US">Interest appropriated</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LeaseLiabilities" xlink:to="ifrs-full_LeaseLiabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_LeaseLiabilities_3_lbl" xml:lang="en-US">Net balance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LeaseLiabilities" xlink:to="ifrs-full_LeaseLiabilities_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LeaseLiabilities_4_lbl" xml:lang="en-US">Total lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LeaseLiabilitiesOne" xlink:label="sid_LeaseLiabilitiesOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesOne" xlink:to="sid_LeaseLiabilitiesOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_LeaseLiabilitiesOne_lbl" xml:lang="en-US">Leases</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LeaseLiabilitiesPresentValueAdjustmentsOne" xlink:label="sid_LeaseLiabilitiesPresentValueAdjustmentsOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesPresentValueAdjustmentsOne" xlink:to="sid_LeaseLiabilitiesPresentValueAdjustmentsOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesPresentValueAdjustmentsOne_lbl" xml:lang="en-US">Present value adjustment - Leases</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LeaseLiabilitiesPotencialPISAndCOFINSCredit" xlink:label="sid_LeaseLiabilitiesPotencialPISAndCOFINSCredit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesPotencialPISAndCOFINSCredit" xlink:to="sid_LeaseLiabilitiesPotencialPISAndCOFINSCredit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesPotencialPISAndCOFINSCredit_lbl" xml:lang="en-US">Potencial PIS and COFINS credit</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit" xlink:label="sid_LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit" xlink:to="sid_LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit_lbl" xml:lang="en-US">Present value adjustment - Potential PIS and COFINS credit</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed" xlink:label="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed" xlink:to="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_lbl" xml:lang="en-US">Contract less than 12 months</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed" xlink:label="ifrs-full_ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed" xlink:to="ifrs-full_ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed_lbl" xml:lang="en-US">Lower Assets value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities" xlink:label="ifrs-full_ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities" xlink:to="ifrs-full_ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities_lbl" xml:lang="en-US">Variable lease payments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities" xlink:label="sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities" xlink:to="sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities_lbl" xml:lang="en-US">Expenses related to payments not included in the measurement of a lease liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrencyAxisSignificantInvestmentsInSubsidiariesAxis" xlink:to="sid_CurrencyAxisSignificantInvestmentsInSubsidiariesAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_CurrencyAxisSignificantInvestmentsInSubsidiariesAxis_2_lbl" xml:lang="en-US">CurrencyAxisSignificantInvestmentsInSubsidiariesAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LoansAndAdvancesToCustomers" xlink:label="ifrs-full_LoansAndAdvancesToCustomers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LoansAndAdvancesToCustomers" xlink:to="ifrs-full_LoansAndAdvancesToCustomers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LoansAndAdvancesToCustomers_lbl" xml:lang="en-US">Advances from customer</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SupplyOfContract" xlink:label="sid_SupplyOfContract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SupplyOfContract" xlink:to="sid_SupplyOfContract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SupplyOfContract_lbl" xml:lang="en-US">Supply of Contract</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ContractualTerm" xlink:label="sid_ContractualTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractualTerm" xlink:to="sid_ContractualTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContractualTerm_lbl" xml:lang="en-US">Contractual term</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LeaseAgreementRemainingTerm" xlink:label="sid_LeaseAgreementRemainingTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseAgreementRemainingTerm" xlink:to="sid_LeaseAgreementRemainingTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LeaseAgreementRemainingTerm_lbl" xml:lang="en-US">Lease agreement remaining term</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LesseeOperatingLeaseAgreementTerm1" xlink:label="sid_LesseeOperatingLeaseAgreementTerm1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LesseeOperatingLeaseAgreementTerm1" xlink:to="sid_LesseeOperatingLeaseAgreementTerm1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LesseeOperatingLeaseAgreementTerm1_lbl" xml:lang="en-US">Lessee operating lease agreement term</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentTaxExpenseIncome" xlink:label="ifrs-full_CurrentTaxExpenseIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxExpenseIncome" xlink:to="ifrs-full_CurrentTaxExpenseIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxExpenseIncome_lbl" xml:lang="en-US">Income tax and social contribution income (expense), current</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxExpenseIncome" xlink:label="ifrs-full_DeferredTaxExpenseIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncome" xlink:to="ifrs-full_DeferredTaxExpenseIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxExpenseIncome_lbl" xml:lang="en-US">Income tax and social contribution income (expense), deferred</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_3_lbl" xml:lang="en-US">Income tax and social contribution income (expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IncomeTaxAndSocialContributionTillTable" xlink:label="sid_IncomeTaxAndSocialContributionTillTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxAndSocialContributionTillTable" xlink:to="sid_IncomeTaxAndSocialContributionTillTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeTaxAndSocialContributionTillTable_lbl" xml:lang="en-US">IncomeTaxAndSocialContributionTillTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IncomeTaxAndSocialContributionTillLineItems" xlink:label="sid_IncomeTaxAndSocialContributionTillLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxAndSocialContributionTillLineItems" xlink:to="sid_IncomeTaxAndSocialContributionTillLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeTaxAndSocialContributionTillLineItems_lbl" xml:lang="en-US">IncomeTaxAndSocialContributionTillLineItems [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxAndSocialContributionAxis" xlink:to="sid_IncomeTaxAndSocialContributionAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_IncomeTaxAndSocialContributionAxis_2_lbl" xml:lang="en-US">IncomeTaxAndSocialContributionAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AccountingProfit" xlink:label="ifrs-full_AccountingProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccountingProfit" xlink:to="ifrs-full_AccountingProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccountingProfit_lbl" xml:lang="en-US">Profit/(Loss) before income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ApplicableTaxRate" xlink:label="ifrs-full_ApplicableTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ApplicableTaxRate" xlink:to="ifrs-full_ApplicableTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ApplicableTaxRate_lbl" xml:lang="en-US">Tax rate (in percent)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" xlink:label="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" xlink:to="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate_lbl" xml:lang="en-US">Income tax and social contribution at combined statutory rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:label="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:to="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_lbl" xml:lang="en-US">Adjustment to reflect the effective rate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_4_lbl" xml:lang="en-US">Income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TaxRateEffectOfTaxLosses" xlink:label="ifrs-full_TaxRateEffectOfTaxLosses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxRateEffectOfTaxLosses" xlink:to="ifrs-full_TaxRateEffectOfTaxLosses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxRateEffectOfTaxLosses_lbl" xml:lang="en-US">Effective tax rate (in percent)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxAssetLiabilityAxis" xlink:to="sid_DeferredTaxAssetLiabilityAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_DeferredTaxAssetLiabilityAxis_2_lbl" xml:lang="en-US">DeferredTaxAssetLiabilityAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GainOnLossOfControlOverTransnordestinaMember" xlink:label="sid_GainOnLossOfControlOverTransnordestinaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainOnLossOfControlOverTransnordestinaMember" xlink:to="sid_GainOnLossOfControlOverTransnordestinaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GainOnLossOfControlOverTransnordestinaMember_lbl" xml:lang="en-US">(Gain) on loss of control over Transnordestina [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxLiabilityAsset" xlink:label="ifrs-full_DeferredTaxLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_lbl" xml:lang="en-US">Deferred tax asset/liability, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" xlink:label="ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" xlink:to="ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_lbl" xml:lang="en-US">Movement in shareholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_lbl" xml:lang="en-US">Movement in profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset" xlink:label="ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset" xlink:to="ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset_lbl" xml:lang="en-US">Other movement</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_2_lbl" xml:lang="en-US">Deferred tax asset/liability, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DeferredTaxAssets1" xlink:label="sid_DeferredTaxAssets1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxAssets1" xlink:to="sid_DeferredTaxAssets1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredTaxAssets1_lbl" xml:lang="en-US">Total deferred assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DeferredTaxLiabilities1" xlink:label="sid_DeferredTaxLiabilities1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxLiabilities1" xlink:to="sid_DeferredTaxLiabilities1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredTaxLiabilities1_lbl" xml:lang="en-US">Total deferred liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_3_lbl" xml:lang="en-US">Total deferred</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DeferredTaxAssets2" xlink:label="sid_DeferredTaxAssets2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxAssets2" xlink:to="sid_DeferredTaxAssets2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeferredTaxAssets2_lbl" xml:lang="en-US">Deferred Asset</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DeferredLiabilitiesParentCompany" xlink:label="sid_DeferredLiabilitiesParentCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredLiabilitiesParentCompany" xlink:to="sid_DeferredLiabilitiesParentCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_DeferredLiabilitiesParentCompany_lbl" xml:lang="en-US">Deferred liabilities - Parent Company</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GrossDeferredTaxAssets" xlink:label="sid_GrossDeferredTaxAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossDeferredTaxAssets" xlink:to="sid_GrossDeferredTaxAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_GrossDeferredTaxAssets_lbl" xml:lang="en-US">Net Deferred Asset</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DeferredLiabilitiesSubsidiaries" xlink:label="sid_DeferredLiabilitiesSubsidiaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredLiabilitiesSubsidiaries" xlink:to="sid_DeferredLiabilitiesSubsidiaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_DeferredLiabilitiesSubsidiaries_lbl" xml:lang="en-US">Deferred liabilities - Subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NetDeferredTaxAssets" xlink:label="ifrs-full_NetDeferredTaxAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NetDeferredTaxAssets" xlink:to="ifrs-full_NetDeferredTaxAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NetDeferredTaxAssets_lbl" xml:lang="en-US">Net Deferred Asset</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_2_lbl" xml:lang="en-US">Actuarial gains on defined benefit pension plan</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IncomeTaxRelatingToGainsLossesOnRemeasurementsOfDefinedBenefitPlansChargedOrCreditedDirectlyToEquity" xlink:label="sid_IncomeTaxRelatingToGainsLossesOnRemeasurementsOfDefinedBenefitPlansChargedOrCreditedDirectlyToEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxRelatingToGainsLossesOnRemeasurementsOfDefinedBenefitPlansChargedOrCreditedDirectlyToEquity" xlink:to="sid_IncomeTaxRelatingToGainsLossesOnRemeasurementsOfDefinedBenefitPlansChargedOrCreditedDirectlyToEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeTaxRelatingToGainsLossesOnRemeasurementsOfDefinedBenefitPlansChargedOrCreditedDirectlyToEquity_lbl" xml:lang="en-US">Estimated losses for deferred income and social contribution tax credits - actuarial gains</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset_lbl" xml:lang="en-US">Exchange differences on translating foreign operations</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity" xlink:label="sid_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity" xlink:to="sid_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity_lbl" xml:lang="en-US">Cash flow hedge accounting</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IncomeTaxRelatingToGainsLossesOnCashFlowHedgesNetOfTaxChargedOrCreditedDirectlyToEquity" xlink:label="sid_IncomeTaxRelatingToGainsLossesOnCashFlowHedgesNetOfTaxChargedOrCreditedDirectlyToEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxRelatingToGainsLossesOnCashFlowHedgesNetOfTaxChargedOrCreditedDirectlyToEquity" xlink:to="sid_IncomeTaxRelatingToGainsLossesOnCashFlowHedgesNetOfTaxChargedOrCreditedDirectlyToEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeTaxRelatingToGainsLossesOnCashFlowHedgesNetOfTaxChargedOrCreditedDirectlyToEquity_lbl" xml:lang="en-US">Estimated losses for deferred income and social contribution tax credits - cash flow hedge</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" xlink:label="ifrs-full_CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity" xlink:to="ifrs-full_CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory" xlink:label="ifrs-full_DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory" xlink:to="ifrs-full_DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory_lbl" xml:lang="en-US">Description</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProfitGeneratedByForeignSubsidiaries" xlink:label="sid_ProfitGeneratedByForeignSubsidiaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitGeneratedByForeignSubsidiaries" xlink:to="sid_ProfitGeneratedByForeignSubsidiaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProfitGeneratedByForeignSubsidiaries_lbl" xml:lang="en-US">Profit generated by foreign subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IncomeTaxAndSocialContribution" xlink:label="sid_IncomeTaxAndSocialContribution" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxAndSocialContribution" xlink:to="sid_IncomeTaxAndSocialContribution_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_IncomeTaxAndSocialContribution_lbl" xml:lang="en-US">Income tax and social contribution</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssets" xlink:to="ifrs-full_DeferredTaxAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DeferredTaxAssets_2_lbl" xml:lang="en-US">Deferred tax assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised" xlink:label="ifrs-full_UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised" xlink:to="ifrs-full_UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised_lbl" xml:lang="en-US">Tax losses and negative social contribution base</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised" xlink:label="ifrs-full_DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised" xlink:to="ifrs-full_DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised_lbl" xml:lang="en-US">Temporary differences</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesTable" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesTable" xlink:to="ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesTable_lbl" xml:lang="en-US">Disclosure of fair value measurement of liabilities [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesLineItems" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesLineItems" xlink:to="ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesLineItems_lbl" xml:lang="en-US">Disclosure of fair value measurement of liabilities [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent" xlink:label="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent" xlink:to="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent_lbl" xml:lang="en-US">Federal REFIS debts and other tax installment payment plans, current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent" xlink:label="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent" xlink:to="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent_lbl" xml:lang="en-US">Federal REFIS debts and other tax installment payment plans, noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsTable" xlink:label="sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsTable" xlink:to="sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsTable_lbl" xml:lang="en-US">ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems" xlink:label="sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems" xlink:to="sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems_lbl" xml:lang="en-US">ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2019/elts/srt-2019-01-31.xsd#srt_ConsolidationItemsAxis" xlink:label="srt_ConsolidationItemsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ConsolidationItemsAxis" xlink:to="srt_ConsolidationItemsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ConsolidationItemsAxis_lbl" xml:lang="en-US">Consolidation Items [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Accruals" xlink:label="ifrs-full_Accruals" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Accruals" xlink:to="ifrs-full_Accruals_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Accruals_lbl" xml:lang="en-US">Accrued liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DepositsFromBanks" xlink:label="ifrs-full_DepositsFromBanks" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepositsFromBanks" xlink:to="ifrs-full_DepositsFromBanks_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DepositsFromBanks_lbl" xml:lang="en-US">Judicial deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AccruedLiabilitieCurrent" xlink:label="sid_AccruedLiabilitieCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccruedLiabilitieCurrent" xlink:to="sid_AccruedLiabilitieCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AccruedLiabilitieCurrent_lbl" xml:lang="en-US">Accrued liabilities current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AccruedLiabilitiesNonCurrent" xlink:label="sid_AccruedLiabilitiesNonCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccruedLiabilitiesNonCurrent" xlink:to="sid_AccruedLiabilitiesNonCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AccruedLiabilitiesNonCurrent_lbl" xml:lang="en-US">Accrued liabilities non current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_JudicialDepositsCurrent" xlink:label="sid_JudicialDepositsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_JudicialDepositsCurrent" xlink:to="sid_JudicialDepositsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_JudicialDepositsCurrent_lbl" xml:lang="en-US">Judicial deposits current</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_JudicialDepositsNonCurrent" xlink:label="sid_JudicialDepositsNonCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_JudicialDepositsNonCurrent" xlink:to="sid_JudicialDepositsNonCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_JudicialDepositsNonCurrent_lbl" xml:lang="en-US">Judicial deposits non current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Accruals" xlink:to="ifrs-full_Accruals_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_Accruals_2_lbl" xml:lang="en-US">Accrued liabilities, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AdditionsToAccruals" xlink:label="sid_AdditionsToAccruals" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdditionsToAccruals" xlink:to="sid_AdditionsToAccruals_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdditionsToAccruals_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AccruedCharges" xlink:label="sid_AccruedCharges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccruedCharges" xlink:to="sid_AccruedCharges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AccruedCharges_lbl" xml:lang="en-US">Accrued charges</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NetUtilizationOfAccrualReversal" xlink:label="sid_NetUtilizationOfAccrualReversal" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetUtilizationOfAccrualReversal" xlink:to="sid_NetUtilizationOfAccrualReversal_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NetUtilizationOfAccrualReversal_lbl" xml:lang="en-US">Net utilization of reversal</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Accruals" xlink:to="ifrs-full_Accruals_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Accruals_3_lbl" xml:lang="en-US">Accrued liabilities, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MainLegalMatter22Member" xlink:label="sid_MainLegalMatter22Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter22Member" xlink:to="sid_MainLegalMatter22Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MainLegalMatter22Member_lbl" xml:lang="en-US">Environmental lawsuits - ACP TAC/PAC - Compliance with environmental obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LegalProceedingsProvision" xlink:label="ifrs-full_LegalProceedingsProvision" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LegalProceedingsProvision" xlink:to="ifrs-full_LegalProceedingsProvision_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LegalProceedingsProvision_lbl" xml:lang="en-US">Legal matters with possible risk of loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NumberOfLawsuitsDefendant" xlink:label="sid_NumberOfLawsuitsDefendant" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfLawsuitsDefendant" xlink:to="sid_NumberOfLawsuitsDefendant_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NumberOfLawsuitsDefendant_lbl" xml:lang="en-US">Number of lawsuits defendant</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncomeFromFinesAndPenalties" xlink:label="ifrs-full_IncomeFromFinesAndPenalties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeFromFinesAndPenalties" xlink:to="ifrs-full_IncomeFromFinesAndPenalties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeFromFinesAndPenalties_lbl" xml:lang="en-US">Penalty fee</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InvestmentsInJointVentures" xlink:label="ifrs-full_InvestmentsInJointVentures" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentsInJointVentures" xlink:to="ifrs-full_InvestmentsInJointVentures_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentsInJointVentures_lbl" xml:lang="en-US">Addition investment amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DescriptionOfServiceAllocated" xlink:label="sid_DescriptionOfServiceAllocated" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfServiceAllocated" xlink:to="sid_DescriptionOfServiceAllocated_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfServiceAllocated_lbl" xml:lang="en-US">Description of service allocated</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/positiveLabel" xlink:label="ifrs-full_ProfitLoss_4_lbl" xml:lang="en-US">Profit earned</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_BenefitsPaidOrPayable" xlink:label="ifrs-full_BenefitsPaidOrPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BenefitsPaidOrPayable" xlink:to="ifrs-full_BenefitsPaidOrPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BenefitsPaidOrPayable_lbl" xml:lang="en-US">Payment paid</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsTable" xlink:label="sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsTable" xlink:to="sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsTable_lbl" xml:lang="en-US">ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsLineItems" xlink:label="sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsLineItems" xlink:to="sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsLineItems_lbl" xml:lang="en-US">ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsLineItems [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Provisions" xlink:label="ifrs-full_Provisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Provisions" xlink:to="ifrs-full_Provisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Provisions_lbl" xml:lang="en-US">Provision for deactivating assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable_lbl" xml:lang="en-US">Disclosure of transactions between related parties [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems_lbl" xml:lang="en-US">Disclosure of transactions between related parties [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentAssets_3_lbl" xml:lang="en-US">Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_NoncurrentAssets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentAssets_3_lbl" xml:lang="en-US">Non-current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Assets_4_lbl" xml:lang="en-US">TOTAL ASSETS</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesAbstract" xlink:to="ifrs-full_LiabilitiesAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_LiabilitiesAbstract_2_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentLiabilities_3_lbl" xml:lang="en-US">Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentLiabilities_3_lbl" xml:lang="en-US">Non-current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Liabilities_2_lbl" xml:lang="en-US">Total</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAbstract" xlink:to="ifrs-full_ProfitLossAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLossAbstract_2_lbl" xml:lang="en-US">P&amp;L</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RevenueAbstract" xlink:label="ifrs-full_RevenueAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueAbstract" xlink:to="ifrs-full_RevenueAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueAbstract_lbl" xml:lang="en-US">Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RevenueFromSaleOfGoods" xlink:label="ifrs-full_RevenueFromSaleOfGoods" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromSaleOfGoods" xlink:to="ifrs-full_RevenueFromSaleOfGoods_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueFromSaleOfGoods_lbl" xml:lang="en-US">Sales</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RevenueFromInterest" xlink:label="ifrs-full_RevenueFromInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromInterest" xlink:to="ifrs-full_RevenueFromInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueFromInterest_lbl" xml:lang="en-US">Interest (note 24)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ExpenseByNatureAbstract" xlink:label="ifrs-full_ExpenseByNatureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_ExpenseByNatureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ExpenseByNatureAbstract_lbl" xml:lang="en-US">Expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RawMaterialsAndConsumablesUsed" xlink:label="ifrs-full_RawMaterialsAndConsumablesUsed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RawMaterialsAndConsumablesUsed" xlink:to="ifrs-full_RawMaterialsAndConsumablesUsed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_RawMaterialsAndConsumablesUsed_lbl" xml:lang="en-US">Purchases</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InterestExpense" xlink:label="ifrs-full_InterestExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpense" xlink:to="ifrs-full_InterestExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InterestExpense_lbl" xml:lang="en-US">Interest (Note 24)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GainsLossesOnNetMonetaryPosition" xlink:label="ifrs-full_GainsLossesOnNetMonetaryPosition" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnNetMonetaryPosition" xlink:to="ifrs-full_GainsLossesOnNetMonetaryPosition_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnNetMonetaryPosition_lbl" xml:lang="en-US">Foreing exchange and monetary variations, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherExpenseByNature" xlink:label="ifrs-full_OtherExpenseByNature" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherExpenseByNature" xlink:to="ifrs-full_OtherExpenseByNature_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_OtherExpenseByNature_lbl" xml:lang="en-US">Other expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CategoriesOfOtherRelatedPartiesAxis" xlink:to="sid_CategoriesOfOtherRelatedPartiesAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CategoriesOfOtherRelatedPartiesAxis_2_lbl" xml:lang="en-US">CategoriesOfOtherRelatedPartiesAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CurrentAssetsJointVentureAndJointOperation" xlink:label="sid_CurrentAssetsJointVentureAndJointOperation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentAssetsJointVentureAndJointOperation" xlink:to="sid_CurrentAssetsJointVentureAndJointOperation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrentAssetsJointVentureAndJointOperation_lbl" xml:lang="en-US">Current assets joint-venture and joint-operation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NonCurrentAssetsJointVentureAndJointOperation" xlink:label="sid_NonCurrentAssetsJointVentureAndJointOperation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentAssetsJointVentureAndJointOperation" xlink:to="sid_NonCurrentAssetsJointVentureAndJointOperation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NonCurrentAssetsJointVentureAndJointOperation_lbl" xml:lang="en-US">Non-current assets joint-venture and joint-operation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TotalJointVentureAndJointOperationAssets" xlink:label="sid_TotalJointVentureAndJointOperationAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalJointVentureAndJointOperationAssets" xlink:to="sid_TotalJointVentureAndJointOperationAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_TotalJointVentureAndJointOperationAssets_lbl" xml:lang="en-US">Total joint-venture and joint-operation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CurrentAssetsOtherRelatedParties" xlink:label="sid_CurrentAssetsOtherRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentAssetsOtherRelatedParties" xlink:to="sid_CurrentAssetsOtherRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrentAssetsOtherRelatedParties_lbl" xml:lang="en-US">Current assets other related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NonCurrentAssetsOtherRelatedParties" xlink:label="sid_NonCurrentAssetsOtherRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentAssetsOtherRelatedParties" xlink:to="sid_NonCurrentAssetsOtherRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NonCurrentAssetsOtherRelatedParties_lbl" xml:lang="en-US">Non-current assets other related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TotalOtherRelatedPartiesAssets" xlink:label="sid_TotalOtherRelatedPartiesAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalOtherRelatedPartiesAssets" xlink:to="sid_TotalOtherRelatedPartiesAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_TotalOtherRelatedPartiesAssets_lbl" xml:lang="en-US">Total other related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CurrentAssetsAssociates" xlink:label="sid_CurrentAssetsAssociates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentAssetsAssociates" xlink:to="sid_CurrentAssetsAssociates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrentAssetsAssociates_lbl" xml:lang="en-US">Current assets associates</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NonCurrentAssetsAssociates" xlink:label="sid_NonCurrentAssetsAssociates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentAssetsAssociates" xlink:to="sid_NonCurrentAssetsAssociates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NonCurrentAssetsAssociates_lbl" xml:lang="en-US">Non-current assets associates</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TotalAssociatesAssets" xlink:label="sid_TotalAssociatesAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalAssociatesAssets" xlink:to="sid_TotalAssociatesAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_TotalAssociatesAssets_lbl" xml:lang="en-US">Total associates</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CurrentLiabilitiesJointVentureAndJointOperation" xlink:label="sid_CurrentLiabilitiesJointVentureAndJointOperation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentLiabilitiesJointVentureAndJointOperation" xlink:to="sid_CurrentLiabilitiesJointVentureAndJointOperation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrentLiabilitiesJointVentureAndJointOperation_lbl" xml:lang="en-US">Current liabilities joint-venture and joint-operation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NonCurrentLiabilitiesJointVentureAndJointOperation" xlink:label="sid_NonCurrentLiabilitiesJointVentureAndJointOperation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentLiabilitiesJointVentureAndJointOperation" xlink:to="sid_NonCurrentLiabilitiesJointVentureAndJointOperation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NonCurrentLiabilitiesJointVentureAndJointOperation_lbl" xml:lang="en-US">Non-current liabilities joint-venture and joint-operation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TotalJointVentureAndJointOperationLiabilities" xlink:label="sid_TotalJointVentureAndJointOperationLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalJointVentureAndJointOperationLiabilities" xlink:to="sid_TotalJointVentureAndJointOperationLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_TotalJointVentureAndJointOperationLiabilities_lbl" xml:lang="en-US">Total joint-venture and joint-operation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CurrentLiabilitiesOtherRelatedParties" xlink:label="sid_CurrentLiabilitiesOtherRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentLiabilitiesOtherRelatedParties" xlink:to="sid_CurrentLiabilitiesOtherRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrentLiabilitiesOtherRelatedParties_lbl" xml:lang="en-US">Current liabilities other related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NonCurrentLiabilitiesOtherRelatedParties" xlink:label="sid_NonCurrentLiabilitiesOtherRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentLiabilitiesOtherRelatedParties" xlink:to="sid_NonCurrentLiabilitiesOtherRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NonCurrentLiabilitiesOtherRelatedParties_lbl" xml:lang="en-US">Non-current liabilities other related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TotalOtherRelatedPartiesLiabilities" xlink:label="sid_TotalOtherRelatedPartiesLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalOtherRelatedPartiesLiabilities" xlink:to="sid_TotalOtherRelatedPartiesLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_TotalOtherRelatedPartiesLiabilities_lbl" xml:lang="en-US">Total other related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CurrentLiabilitiesAssociates" xlink:label="sid_CurrentLiabilitiesAssociates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentLiabilitiesAssociates" xlink:to="sid_CurrentLiabilitiesAssociates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrentLiabilitiesAssociates_lbl" xml:lang="en-US">Current liabilities associates</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NonCurrentLiabilitiesAssociates" xlink:label="sid_NonCurrentLiabilitiesAssociates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentLiabilitiesAssociates" xlink:to="sid_NonCurrentLiabilitiesAssociates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NonCurrentLiabilitiesAssociates_lbl" xml:lang="en-US">Non-current liabilities associates</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TotalAssociatesLiabilities" xlink:label="sid_TotalAssociatesLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalAssociatesLiabilities" xlink:to="sid_TotalAssociatesLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_TotalAssociatesLiabilities_lbl" xml:lang="en-US">Total associates</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceIncomeCost" xlink:to="ifrs-full_FinanceIncomeCost_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinanceIncomeCost_2_lbl" xml:lang="en-US">Financial income (expenses), net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EffectOfExchangeRateChanges" xlink:label="sid_EffectOfExchangeRateChanges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOfExchangeRateChanges" xlink:to="sid_EffectOfExchangeRateChanges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EffectOfExchangeRateChanges_lbl" xml:lang="en-US">Exchange rate variations, net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_5_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfitLoss_5_lbl" xml:lang="en-US">Total Profit (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:to="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl" xml:lang="en-US">Short-term benefits for employees and officers</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits" xlink:label="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits" xlink:to="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits_lbl" xml:lang="en-US">Post-employment benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensation" xlink:label="ifrs-full_KeyManagementPersonnelCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensation" xlink:to="ifrs-full_KeyManagementPersonnelCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_KeyManagementPersonnelCompensation_lbl" xml:lang="en-US">Key management personnel compensation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FunctionalCurrencyAxis" xlink:to="sid_FunctionalCurrencyAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_FunctionalCurrencyAxis_2_lbl" xml:lang="en-US">FunctionalCurrencyAxis [Axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsMaturity" xlink:to="ifrs-full_BorrowingsMaturity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BorrowingsMaturity_2_lbl" xml:lang="en-US">Maturities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BorrowingsRelaetdParty" xlink:label="sid_BorrowingsRelaetdParty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsRelaetdParty" xlink:to="sid_BorrowingsRelaetdParty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BorrowingsRelaetdParty_lbl" xml:lang="en-US">Borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TaxForeclosure" xlink:label="sid_TaxForeclosure" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxForeclosure" xlink:to="sid_TaxForeclosure_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TaxForeclosure_lbl" xml:lang="en-US">Tax foreclosure</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OthersGuarantees" xlink:label="sid_OthersGuarantees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersGuarantees" xlink:to="sid_OthersGuarantees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OthersGuarantees_lbl" xml:lang="en-US">Others</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TotalGuarantees" xlink:label="sid_TotalGuarantees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalGuarantees" xlink:to="sid_TotalGuarantees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_TotalGuarantees_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProportionOfVotingRightsHeldInJointVenture" xlink:label="ifrs-full_ProportionOfVotingRightsHeldInJointVenture" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfVotingRightsHeldInJointVenture" xlink:to="ifrs-full_ProportionOfVotingRightsHeldInJointVenture_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfVotingRightsHeldInJointVenture_lbl" xml:lang="en-US">Voting rights</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DividendPayables" xlink:label="ifrs-full_DividendPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendPayables" xlink:to="ifrs-full_DividendPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendPayables_lbl" xml:lang="en-US">Dividend</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRate" xlink:to="ifrs-full_BorrowingsInterestRate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BorrowingsInterestRate_2_lbl" xml:lang="en-US">Loan interest rate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NotionalAmount" xlink:to="ifrs-full_NotionalAmount_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NotionalAmount_3_lbl" xml:lang="en-US">Loan amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NumberOfSharesOutstanding_2_lbl" xml:lang="en-US">Number of common shares outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BoardsAuthorizationDate" xlink:label="sid_BoardsAuthorizationDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BoardsAuthorizationDate" xlink:to="sid_BoardsAuthorizationDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BoardsAuthorizationDate_lbl" xml:lang="en-US">Board's Authorization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NumberOfSharesAuthorised" xlink:label="ifrs-full_NumberOfSharesAuthorised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesAuthorised" xlink:to="ifrs-full_NumberOfSharesAuthorised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesAuthorised_lbl" xml:lang="en-US">Authorized quantity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BuybackProgramPeriod" xlink:label="sid_BuybackProgramPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BuybackProgramPeriod" xlink:to="sid_BuybackProgramPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_BuybackProgramPeriod_lbl" xml:lang="en-US">Program Period</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AverageBuybackPrice" xlink:label="sid_AverageBuybackPrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageBuybackPrice" xlink:to="sid_AverageBuybackPrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AverageBuybackPrice_lbl" xml:lang="en-US">Average buyback price</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MinimumAndMaximumBuybackPrice" xlink:label="sid_MinimumAndMaximumBuybackPrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MinimumAndMaximumBuybackPrice" xlink:to="sid_MinimumAndMaximumBuybackPrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MinimumAndMaximumBuybackPrice_lbl" xml:lang="en-US">Minimum and maximum buyback price</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NumberOfSharesRepurchased" xlink:label="sid_NumberOfSharesRepurchased" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfSharesRepurchased" xlink:to="sid_NumberOfSharesRepurchased_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NumberOfSharesRepurchased_lbl" xml:lang="en-US">Number bought back</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NumberOfSharesCancelled" xlink:label="sid_NumberOfSharesCancelled" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfSharesCancelled" xlink:to="sid_NumberOfSharesCancelled_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NumberOfSharesCancelled_lbl" xml:lang="en-US">Share cancelation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DisposalOfShares" xlink:label="sid_DisposalOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisposalOfShares" xlink:to="sid_DisposalOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisposalOfShares_lbl" xml:lang="en-US">Disposal of shares</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NumberOfSharesOutstanding_3_lbl" xml:lang="en-US">Balance in treasury</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfSharesRepurchased" xlink:to="sid_NumberOfSharesRepurchased_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_NumberOfSharesRepurchased_2_lbl" xml:lang="en-US">Treasury share purchased</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TreasuryShares" xlink:to="ifrs-full_TreasuryShares_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TreasuryShares_2_lbl" xml:lang="en-US">Amount paid for treasury share</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_WeightAverageSharePrice" xlink:label="sid_WeightAverageSharePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_WeightAverageSharePrice" xlink:to="sid_WeightAverageSharePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_WeightAverageSharePrice_lbl" xml:lang="en-US">Share price</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TreasurySharesMarketPrice" xlink:label="sid_TreasurySharesMarketPrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TreasurySharesMarketPrice" xlink:to="sid_TreasurySharesMarketPrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TreasurySharesMarketPrice_lbl" xml:lang="en-US">Treasury share market price</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent_2_lbl" xml:lang="en-US">(Loss) profit for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_WeightedAverageShares" xlink:label="ifrs-full_WeightedAverageShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageShares" xlink:to="ifrs-full_WeightedAverageShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WeightedAverageShares_lbl" xml:lang="en-US">Weighted average number of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_BasicAndDilutedEarningsLossPerShare" xlink:label="ifrs-full_BasicAndDilutedEarningsLossPerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicAndDilutedEarningsLossPerShare" xlink:to="ifrs-full_BasicAndDilutedEarningsLossPerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BasicAndDilutedEarningsLossPerShare_lbl" xml:lang="en-US">Basic and diluted EPS</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CapitalIncrease" xlink:label="sid_CapitalIncrease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalIncrease" xlink:to="sid_CapitalIncrease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_CapitalIncrease_lbl" xml:lang="en-US">Capital increase</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesAuthorised" xlink:to="ifrs-full_NumberOfSharesAuthorised_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NumberOfSharesAuthorised_2_lbl" xml:lang="en-US">Number of share authorized to sale</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NumberOfSharesIssuedOne" xlink:label="sid_NumberOfSharesIssuedOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfSharesIssuedOne" xlink:to="sid_NumberOfSharesIssuedOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NumberOfSharesIssuedOne_lbl" xml:lang="en-US">Number of share issued</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares" xlink:to="ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares_2_lbl" xml:lang="en-US">Number of share issued, value</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProfitOnSaleOfShares" xlink:label="sid_ProfitOnSaleOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitOnSaleOfShares" xlink:to="sid_ProfitOnSaleOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProfitOnSaleOfShares_lbl" xml:lang="en-US">Profit on sale of shares</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent_3_lbl" xml:lang="en-US">Profit for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DividendsEInterestOnEquityPrescribed" xlink:label="sid_DividendsEInterestOnEquityPrescribed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsEInterestOnEquityPrescribed" xlink:to="sid_DividendsEInterestOnEquityPrescribed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DividendsEInterestOnEquityPrescribed_lbl" xml:lang="en-US">Dividends and interest on equity prescribed</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProfitForTheYearNet" xlink:label="sid_ProfitForTheYearNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitForTheYearNet" xlink:to="sid_ProfitForTheYearNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProfitForTheYearNet_lbl" xml:lang="en-US">Allocation of profits</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProposedDestinationAbtract" xlink:label="sid_ProposedDestinationAbtract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProposedDestinationAbtract" xlink:to="sid_ProposedDestinationAbtract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProposedDestinationAbtract_lbl" xml:lang="en-US">Proposed destination:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_StatutoryReserve" xlink:label="ifrs-full_StatutoryReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatutoryReserve" xlink:to="ifrs-full_StatutoryReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatutoryReserve_lbl" xml:lang="en-US">Legal reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PercentageOfLegalReserve" xlink:label="sid_PercentageOfLegalReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfLegalReserve" xlink:to="sid_PercentageOfLegalReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PercentageOfLegalReserve_lbl" xml:lang="en-US">Legal reserve (%)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MinimumMandatoryDividend" xlink:label="sid_MinimumMandatoryDividend" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MinimumMandatoryDividend" xlink:to="sid_MinimumMandatoryDividend_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MinimumMandatoryDividend_lbl" xml:lang="en-US">Mandatory minimum dividends:</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PercentageOfDividends" xlink:label="sid_PercentageOfDividends" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfDividends" xlink:to="sid_PercentageOfDividends_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PercentageOfDividends_lbl" xml:lang="en-US">Mandatory minimum dividends: (%)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InterimDividendsApprovedByRCA" xlink:label="sid_InterimDividendsApprovedByRCA" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterimDividendsApprovedByRCA" xlink:to="sid_InterimDividendsApprovedByRCA_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterimDividendsApprovedByRCA_lbl" xml:lang="en-US">Interim dividends approved by RCA on 09/18/2019</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProposedDividend" xlink:label="sid_ProposedDividend" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProposedDividend" xlink:to="sid_ProposedDividend_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProposedDividend_lbl" xml:lang="en-US">Proposed dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_StatutoryReserveofWorkingCapital" xlink:label="sid_StatutoryReserveofWorkingCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StatutoryReserveofWorkingCapital" xlink:to="sid_StatutoryReserveofWorkingCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_StatutoryReserveofWorkingCapital_lbl" xml:lang="en-US">Intended for statutory reserve of working capital</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_6_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Equity_6_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DividendsPaidOrdinarySharesPerShare" xlink:label="ifrs-full_DividendsPaidOrdinarySharesPerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidOrdinarySharesPerShare" xlink:to="ifrs-full_DividendsPaidOrdinarySharesPerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsPaidOrdinarySharesPerShare_lbl" xml:lang="en-US">Dividends per share</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CurrentLiabilitiesOnEquityAbtract" xlink:label="sid_CurrentLiabilitiesOnEquityAbtract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentLiabilitiesOnEquityAbtract" xlink:to="sid_CurrentLiabilitiesOnEquityAbtract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CurrentLiabilitiesOnEquityAbtract_lbl" xml:lang="en-US">In current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DividendsPaidOnShareholdersEquityLiabilites" xlink:label="sid_DividendsPaidOnShareholdersEquityLiabilites" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsPaidOnShareholdersEquityLiabilites" xlink:to="sid_DividendsPaidOnShareholdersEquityLiabilites_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="sid_DividendsPaidOnShareholdersEquityLiabilites_lbl" xml:lang="en-US">Dividends, beginning balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InterimDividendsOnShareholdersEquityLiabilites" xlink:label="sid_InterimDividendsOnShareholdersEquityLiabilites" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterimDividendsOnShareholdersEquityLiabilites" xlink:to="sid_InterimDividendsOnShareholdersEquityLiabilites_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterimDividendsOnShareholdersEquityLiabilites_lbl" xml:lang="en-US">Interim dividends approved on 09/18/2019</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProposedDividendOnShareholdersEquityLiabilites" xlink:label="sid_ProposedDividendOnShareholdersEquityLiabilites" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProposedDividendOnShareholdersEquityLiabilites" xlink:to="sid_ProposedDividendOnShareholdersEquityLiabilites_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ProposedDividendOnShareholdersEquityLiabilites_lbl" xml:lang="en-US">Proposed dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DividendsAndInterestOnShareholdersEquityLiabilites" xlink:label="sid_DividendsAndInterestOnShareholdersEquityLiabilites" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsAndInterestOnShareholdersEquityLiabilites" xlink:to="sid_DividendsAndInterestOnShareholdersEquityLiabilites_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_DividendsAndInterestOnShareholdersEquityLiabilites_lbl" xml:lang="en-US">Dividends and interest on equity prescribed</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DividendsPaidInExcerciseOnShareholdersEquityLiabilites" xlink:label="sid_DividendsPaidInExcerciseOnShareholdersEquityLiabilites" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsPaidInExcerciseOnShareholdersEquityLiabilites" xlink:to="sid_DividendsPaidInExcerciseOnShareholdersEquityLiabilites_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DividendsPaidInExcerciseOnShareholdersEquityLiabilites_lbl" xml:lang="en-US">Dividends paid in the exercise</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsPaidOnShareholdersEquityLiabilites" xlink:to="sid_DividendsPaidOnShareholdersEquityLiabilites_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sid_DividendsPaidOnShareholdersEquityLiabilites_2_lbl" xml:lang="en-US">Dividends, ending balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PaymentToShareholdersTable" xlink:label="sid_PaymentToShareholdersTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PaymentToShareholdersTable" xlink:to="sid_PaymentToShareholdersTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PaymentToShareholdersTable_lbl" xml:lang="en-US">PaymentToShareholdersTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PaymentToShareholdersLineItems" xlink:label="sid_PaymentToShareholdersLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PaymentToShareholdersLineItems" xlink:to="sid_PaymentToShareholdersLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PaymentToShareholdersLineItems_lbl" xml:lang="en-US">PaymentToShareholdersLineItems [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DividendsPaid" xlink:label="ifrs-full_DividendsPaid" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaid" xlink:to="ifrs-full_DividendsPaid_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DividendsPaid_lbl" xml:lang="en-US">Dividend</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InterestOnShareholdersEquity" xlink:label="sid_InterestOnShareholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestOnShareholdersEquity" xlink:to="sid_InterestOnShareholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestOnShareholdersEquity_lbl" xml:lang="en-US">Interest on equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DividendsAndInterest" xlink:label="sid_DividendsAndInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsAndInterest" xlink:to="sid_DividendsAndInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_DividendsAndInterest_lbl" xml:lang="en-US">Dividends and interest</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DividendsAndInterestOnShareholdersEquity" xlink:label="sid_DividendsAndInterestOnShareholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsAndInterestOnShareholdersEquity" xlink:to="sid_DividendsAndInterestOnShareholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_DividendsAndInterestOnShareholdersEquity_lbl" xml:lang="en-US">Total</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaid" xlink:to="ifrs-full_DividendsPaid_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsPaid_2_lbl" xml:lang="en-US">Dividend paid</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidOrdinarySharesPerShare" xlink:to="ifrs-full_DividendsPaidOrdinarySharesPerShare_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DividendsPaidOrdinarySharesPerShare_2_lbl" xml:lang="en-US">Dividends per share (in dollars per share)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InterimDividendsPaid" xlink:label="sid_InterimDividendsPaid" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterimDividendsPaid" xlink:to="sid_InterimDividendsPaid_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterimDividendsPaid_lbl" xml:lang="en-US">Interim dividend paid</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DividendAmountRevertedToRetainedEarningAccounts" xlink:label="sid_DividendAmountRevertedToRetainedEarningAccounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendAmountRevertedToRetainedEarningAccounts" xlink:to="sid_DividendAmountRevertedToRetainedEarningAccounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DividendAmountRevertedToRetainedEarningAccounts_lbl" xml:lang="en-US">Dividend amount reverted to retained earning accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InterestAmountRevertedToRetainedEarningAccounts" xlink:label="sid_InterestAmountRevertedToRetainedEarningAccounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestAmountRevertedToRetainedEarningAccounts" xlink:to="sid_InterestAmountRevertedToRetainedEarningAccounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestAmountRevertedToRetainedEarningAccounts_lbl" xml:lang="en-US">Interest amount reverted to retained earning accounts</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsAndInterestOnShareholdersEquity" xlink:to="sid_DividendsAndInterestOnShareholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DividendsAndInterestOnShareholdersEquity_2_lbl" xml:lang="en-US">Dividends and interest on equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NetSalesRevenueTable" xlink:label="sid_NetSalesRevenueTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetSalesRevenueTable" xlink:to="sid_NetSalesRevenueTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NetSalesRevenueTable_lbl" xml:lang="en-US">NetSalesRevenueTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NetSalesRevenueLineItems" xlink:label="sid_NetSalesRevenueLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetSalesRevenueLineItems" xlink:to="sid_NetSalesRevenueLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NetSalesRevenueLineItems_lbl" xml:lang="en-US">NetSalesRevenueLineItems [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GrossRevenue" xlink:label="sid_GrossRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossRevenue" xlink:to="sid_GrossRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GrossRevenue_lbl" xml:lang="en-US">Gross revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DeductionsAbstract" xlink:label="sid_DeductionsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeductionsAbstract" xlink:to="sid_DeductionsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DeductionsAbstract_lbl" xml:lang="en-US">Deductions</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SalesReturnsAndDiscounts" xlink:label="sid_SalesReturnsAndDiscounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SalesReturnsAndDiscounts" xlink:to="sid_SalesReturnsAndDiscounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_SalesReturnsAndDiscounts_lbl" xml:lang="en-US">Canceled sales, discounts and rebates</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TaxEffectOfRevenues" xlink:label="sid_TaxEffectOfRevenues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxEffectOfRevenues" xlink:to="sid_TaxEffectOfRevenues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_TaxEffectOfRevenues_lbl" xml:lang="en-US">Taxes on sales</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RevenueDeductions" xlink:label="sid_RevenueDeductions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RevenueDeductions" xlink:to="sid_RevenueDeductions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="sid_RevenueDeductions_lbl" xml:lang="en-US">Deductions</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Revenue_3_lbl" xml:lang="en-US">Net revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExpensesByNatureTable" xlink:label="sid_ExpensesByNatureTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpensesByNatureTable" xlink:to="sid_ExpensesByNatureTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExpensesByNatureTable_lbl" xml:lang="en-US">ExpensesByNatureTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExpensesByNatureLineItems" xlink:label="sid_ExpensesByNatureLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpensesByNatureLineItems" xlink:to="sid_ExpensesByNatureLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExpensesByNatureLineItems_lbl" xml:lang="en-US">ExpensesByNatureLineItems [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpensesByNatureAxis" xlink:to="sid_ExpensesByNatureAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ExpensesByNatureAxis_2_lbl" xml:lang="en-US">ExpensesByNatureAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OperatingExpenseExcludingCostOfSales" xlink:label="ifrs-full_OperatingExpenseExcludingCostOfSales" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OperatingExpenseExcludingCostOfSales" xlink:to="ifrs-full_OperatingExpenseExcludingCostOfSales_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_OperatingExpenseExcludingCostOfSales_lbl" xml:lang="en-US">Expense, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_MaterialIncomeAndExpenseAbstract" xlink:label="ifrs-full_MaterialIncomeAndExpenseAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MaterialIncomeAndExpenseAbstract" xlink:to="ifrs-full_MaterialIncomeAndExpenseAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MaterialIncomeAndExpenseAbstract_lbl" xml:lang="en-US">Classified as:</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_CostOfSales_3_lbl" xml:lang="en-US">Cost of sales</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MiscellaneousOtherOperatingExpense1" xlink:label="sid_MiscellaneousOtherOperatingExpense1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MiscellaneousOtherOperatingExpense1" xlink:to="sid_MiscellaneousOtherOperatingExpense1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_MiscellaneousOtherOperatingExpense1_lbl" xml:lang="en-US">Total</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CostOfSales_4_lbl" xml:lang="en-US">Production costs</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SalesAndMarketingExpense" xlink:to="ifrs-full_SalesAndMarketingExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SalesAndMarketingExpense_2_lbl" xml:lang="en-US">Sales expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdministrativeExpense" xlink:to="ifrs-full_AdministrativeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdministrativeExpense_2_lbl" xml:lang="en-US">General and Administrative Expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OperatingExpense" xlink:label="ifrs-full_OperatingExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OperatingExpense" xlink:to="ifrs-full_OperatingExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_OperatingExpense_lbl" xml:lang="en-US">Total</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherOperatingIncomeExpense" xlink:to="ifrs-full_OtherOperatingIncomeExpense_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_OtherOperatingIncomeExpense_3_lbl" xml:lang="en-US">Other operating expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MiscellaneousOtherOperatingExpense" xlink:to="ifrs-full_MiscellaneousOtherOperatingExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_MiscellaneousOtherOperatingExpense_2_lbl" xml:lang="en-US">Net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherOperatingIncomeAbstract" xlink:label="sid_OtherOperatingIncomeAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherOperatingIncomeAbstract" xlink:to="sid_OtherOperatingIncomeAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_OtherOperatingIncomeAbstract_lbl" xml:lang="en-US">Other operating income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_Indemnities" xlink:label="sid_Indemnities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Indemnities" xlink:to="sid_Indemnities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_Indemnities_lbl" xml:lang="en-US">Indemnities</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RentalsAndLeases" xlink:label="sid_RentalsAndLeases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RentalsAndLeases" xlink:to="sid_RentalsAndLeases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RentalsAndLeases_lbl" xml:lang="en-US">Rentals and leases</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DividendsReceived1" xlink:label="sid_DividendsReceived1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsReceived1" xlink:to="sid_DividendsReceived1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DividendsReceived1_lbl" xml:lang="en-US">Dividends received</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PisAndCofinsToCompensate" xlink:label="sid_PisAndCofinsToCompensate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PisAndCofinsToCompensate" xlink:to="sid_PisAndCofinsToCompensate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PisAndCofinsToCompensate_lbl" xml:lang="en-US">PIS and COFINS to compensate</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ContractualFines" xlink:label="sid_ContractualFines" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractualFines" xlink:to="sid_ContractualFines_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContractualFines_lbl" xml:lang="en-US">Contractual fines</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ActuarialPensionPlan" xlink:label="sid_ActuarialPensionPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialPensionPlan" xlink:to="sid_ActuarialPensionPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialPensionPlan_lbl" xml:lang="en-US">Actuarial pension plan</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_UpdatedSharesFairValueThroughProfitOrLossOne" xlink:label="sid_UpdatedSharesFairValueThroughProfitOrLossOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UpdatedSharesFairValueThroughProfitOrLossOne" xlink:to="sid_UpdatedSharesFairValueThroughProfitOrLossOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_UpdatedSharesFairValueThroughProfitOrLossOne_lbl" xml:lang="en-US">Updated shares - Fair Value through profit or loss (VJR) (Note 12II)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ContractualAgreement" xlink:label="sid_ContractualAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractualAgreement" xlink:to="sid_ContractualAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ContractualAgreement_lbl" xml:lang="en-US">Contractual agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EletrobrssCompulsoryLoan" xlink:label="sid_EletrobrssCompulsoryLoan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EletrobrssCompulsoryLoan" xlink:to="sid_EletrobrssCompulsoryLoan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EletrobrssCompulsoryLoan_lbl" xml:lang="en-US">Eletrobrass compulsory loan</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GainOnSaleOfLlc" xlink:label="sid_GainOnSaleOfLlc" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainOnSaleOfLlc" xlink:to="sid_GainOnSaleOfLlc_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GainOnSaleOfLlc_lbl" xml:lang="en-US">Gain on sale of LLC</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherRevenues" xlink:label="sid_OtherRevenues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherRevenues" xlink:to="sid_OtherRevenues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherRevenues_lbl" xml:lang="en-US">Other revenues</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MiscellaneousOtherOperatingIncome" xlink:to="ifrs-full_MiscellaneousOtherOperatingIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_MiscellaneousOtherOperatingIncome_2_lbl" xml:lang="en-US">Total income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherOperatingExpenseAbstract" xlink:label="sid_OtherOperatingExpenseAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherOperatingExpenseAbstract" xlink:to="sid_OtherOperatingExpenseAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_OtherOperatingExpenseAbstract_lbl" xml:lang="en-US">Other operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TaxesAndFees" xlink:label="sid_TaxesAndFees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxesAndFees" xlink:to="sid_TaxesAndFees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_TaxesAndFees_lbl" xml:lang="en-US">Taxes and fees</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_WriteoffprovisionOfJudicialDeposits" xlink:label="sid_WriteoffprovisionOfJudicialDeposits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_WriteoffprovisionOfJudicialDeposits" xlink:to="sid_WriteoffprovisionOfJudicialDeposits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_WriteoffprovisionOfJudicialDeposits_lbl" xml:lang="en-US">Write-off/(Provision) of judicial deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExpensesWithEnvironmentalLiabilitiesNet" xlink:label="sid_ExpensesWithEnvironmentalLiabilitiesNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpensesWithEnvironmentalLiabilitiesNet" xlink:to="sid_ExpensesWithEnvironmentalLiabilitiesNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_ExpensesWithEnvironmentalLiabilitiesNet_lbl" xml:lang="en-US">Expenses with environmental liabilities, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ContractualFinesOne" xlink:label="sid_ContractualFinesOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractualFinesOne" xlink:to="sid_ContractualFinesOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_ContractualFinesOne_lbl" xml:lang="en-US">Contractual fines</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DepreciationOfEquipmentParalyzedAndAmortizationOfIntangibleAssetsNote22" xlink:label="sid_DepreciationOfEquipmentParalyzedAndAmortizationOfIntangibleAssetsNote22" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DepreciationOfEquipmentParalyzedAndAmortizationOfIntangibleAssetsNote22" xlink:to="sid_DepreciationOfEquipmentParalyzedAndAmortizationOfIntangibleAssetsNote22_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_DepreciationOfEquipmentParalyzedAndAmortizationOfIntangibleAssetsNote22_lbl" xml:lang="en-US">Depreciation of equipment paralyzed and amortization of intangible assets (note 22)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_WriteOffOfPpeAndIntangibleAssets" xlink:label="sid_WriteOffOfPpeAndIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_WriteOffOfPpeAndIntangibleAssets" xlink:to="sid_WriteOffOfPpeAndIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_WriteOffOfPpeAndIntangibleAssets_lbl" xml:lang="en-US">Write- off of PP&amp;E and intangible assets (note 9)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EstimatedLossreversalInInventories" xlink:label="sid_EstimatedLossreversalInInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EstimatedLossreversalInInventories" xlink:to="sid_EstimatedLossreversalInInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_EstimatedLossreversalInInventories_lbl" xml:lang="en-US">Estimated (Loss)/reversal in inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IdlenessInStocksAndParalyzedEquipment" xlink:label="sid_IdlenessInStocksAndParalyzedEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IdlenessInStocksAndParalyzedEquipment" xlink:to="sid_IdlenessInStocksAndParalyzedEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_IdlenessInStocksAndParalyzedEquipment_lbl" xml:lang="en-US">Idleness in stocks and paralyzed equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_StudiesAndProjectEngineeringExpenses" xlink:label="sid_StudiesAndProjectEngineeringExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StudiesAndProjectEngineeringExpenses" xlink:to="sid_StudiesAndProjectEngineeringExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_StudiesAndProjectEngineeringExpenses_lbl" xml:lang="en-US">Studies and project engineering expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ResearchAndDevelopmentExpenses" xlink:label="sid_ResearchAndDevelopmentExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ResearchAndDevelopmentExpenses" xlink:to="sid_ResearchAndDevelopmentExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_ResearchAndDevelopmentExpenses_lbl" xml:lang="en-US">Research and development expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AdvisoryExpenses" xlink:label="sid_AdvisoryExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdvisoryExpenses" xlink:to="sid_AdvisoryExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_AdvisoryExpenses_lbl" xml:lang="en-US">Advisory expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_HealthcarePlanExpenses" xlink:label="sid_HealthcarePlanExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HealthcarePlanExpenses" xlink:to="sid_HealthcarePlanExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_HealthcarePlanExpenses_lbl" xml:lang="en-US">Healthcare plan expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ReversalprovisionIndustrialReestructuring" xlink:label="sid_ReversalprovisionIndustrialReestructuring" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReversalprovisionIndustrialReestructuring" xlink:to="sid_ReversalprovisionIndustrialReestructuring_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_ReversalprovisionIndustrialReestructuring_lbl" xml:lang="en-US">Reversal/(Provision) industrial reestructuring</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CashFlowHedgeRealized" xlink:label="sid_CashFlowHedgeRealized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowHedgeRealized" xlink:to="sid_CashFlowHedgeRealized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_CashFlowHedgeRealized_lbl" xml:lang="en-US">Cash flow hedge realized (Note 12 b)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_UpdatedSharesFairValueThroughProfitOrLoss" xlink:label="sid_UpdatedSharesFairValueThroughProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UpdatedSharesFairValueThroughProfitOrLoss" xlink:to="sid_UpdatedSharesFairValueThroughProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_UpdatedSharesFairValueThroughProfitOrLoss_lbl" xml:lang="en-US">Updated shares - Fair value through profit or loss (Note 12II)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherExpensesOne" xlink:label="sid_OtherExpensesOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherExpensesOne" xlink:to="sid_OtherExpensesOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_OtherExpensesOne_lbl" xml:lang="en-US">Other expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MiscellaneousOtherOperatingExpense" xlink:to="ifrs-full_MiscellaneousOtherOperatingExpense_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="ifrs-full_MiscellaneousOtherOperatingExpense_3_lbl" xml:lang="en-US">Expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherOperatingIncomeExpense1" xlink:label="sid_OtherOperatingIncomeExpense1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherOperatingIncomeExpense1" xlink:to="sid_OtherOperatingIncomeExpense1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_OtherOperatingIncomeExpense1_lbl" xml:lang="en-US">Other operating income (expenses), net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FinanceIncomeAbstract" xlink:label="sid_FinanceIncomeAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinanceIncomeAbstract" xlink:to="sid_FinanceIncomeAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_FinanceIncomeAbstract_lbl" xml:lang="en-US">Financial income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RelatedParties" xlink:label="sid_RelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RelatedParties" xlink:to="sid_RelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RelatedParties_lbl" xml:lang="en-US">Related parties (note 18 b)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IncomeFromFinancialInvestments" xlink:label="sid_IncomeFromFinancialInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeFromFinancialInvestments" xlink:to="sid_IncomeFromFinancialInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeFromFinancialInvestments_lbl" xml:lang="en-US">Income from financial investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GainFromDerivative" xlink:label="sid_GainFromDerivative" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainFromDerivative" xlink:to="sid_GainFromDerivative_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GainFromDerivative_lbl" xml:lang="en-US">Gain from derivative</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherIncome" xlink:label="ifrs-full_OtherIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIncome" xlink:to="ifrs-full_OtherIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherIncome_lbl" xml:lang="en-US">Other income</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceIncome" xlink:to="ifrs-full_FinanceIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_FinanceIncome_2_lbl" xml:lang="en-US">Financial income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FinanceCostsAbstract" xlink:label="sid_FinanceCostsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinanceCostsAbstract" xlink:to="sid_FinanceCostsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FinanceCostsAbstract_lbl" xml:lang="en-US">Financial expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BorrowingsAndFinancingForeignCurrency" xlink:label="sid_BorrowingsAndFinancingForeignCurrency" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsAndFinancingForeignCurrency" xlink:to="sid_BorrowingsAndFinancingForeignCurrency_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_BorrowingsAndFinancingForeignCurrency_lbl" xml:lang="en-US">Borrowings and financing - foreign currency</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BorrowingsAndFinancingLocalCurrency" xlink:label="sid_BorrowingsAndFinancingLocalCurrency" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsAndFinancingLocalCurrency" xlink:to="sid_BorrowingsAndFinancingLocalCurrency_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_BorrowingsAndFinancingLocalCurrency_lbl" xml:lang="en-US">Borrowings and financing - local currency</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RelatedPartiesOne" xlink:label="sid_RelatedPartiesOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RelatedPartiesOne" xlink:to="sid_RelatedPartiesOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_RelatedPartiesOne_lbl" xml:lang="en-US">Related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_Leases" xlink:label="sid_Leases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Leases" xlink:to="sid_Leases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_Leases_lbl" xml:lang="en-US">Leases</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CapitalizedInterest" xlink:label="sid_CapitalizedInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalizedInterest" xlink:to="sid_CapitalizedInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_CapitalizedInterest_lbl" xml:lang="en-US">Capitalized interest (notes 9 and 29)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InterestFinesAndLatePaymentCharges" xlink:label="sid_InterestFinesAndLatePaymentCharges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestFinesAndLatePaymentCharges" xlink:to="sid_InterestFinesAndLatePaymentCharges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_InterestFinesAndLatePaymentCharges_lbl" xml:lang="en-US">Interest, fines and late payment charges</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CommissionAndBankFees" xlink:label="sid_CommissionAndBankFees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CommissionAndBankFees" xlink:to="sid_CommissionAndBankFees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_CommissionAndBankFees_lbl" xml:lang="en-US">Commission and bank fees</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PiscofinsOverFinancialIncome" xlink:label="sid_PiscofinsOverFinancialIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PiscofinsOverFinancialIncome" xlink:to="sid_PiscofinsOverFinancialIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_PiscofinsOverFinancialIncome_lbl" xml:lang="en-US">PIS/COFINS over financial income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InsuranreGarantee" xlink:label="sid_InsuranreGarantee" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InsuranreGarantee" xlink:to="sid_InsuranreGarantee_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_InsuranreGarantee_lbl" xml:lang="en-US">Insuranre garantee</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_OtherFinancialExpenses" xlink:label="sid_OtherFinancialExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherFinancialExpenses" xlink:to="sid_OtherFinancialExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_OtherFinancialExpenses_lbl" xml:lang="en-US">Other financial expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FinanceCosts1" xlink:label="sid_FinanceCosts1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinanceCosts1" xlink:to="sid_FinanceCosts1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="sid_FinanceCosts1_lbl" xml:lang="en-US">Financial expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InflationAdjustmentAndExchangeDifferencesNetAbstract" xlink:label="sid_InflationAdjustmentAndExchangeDifferencesNetAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InflationAdjustmentAndExchangeDifferencesNetAbstract" xlink:to="sid_InflationAdjustmentAndExchangeDifferencesNetAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InflationAdjustmentAndExchangeDifferencesNetAbstract_lbl" xml:lang="en-US">Inflation adjustment and exchange differences, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InflationAdjustmentsNet" xlink:label="sid_InflationAdjustmentsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InflationAdjustmentsNet" xlink:to="sid_InflationAdjustmentsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InflationAdjustmentsNet_lbl" xml:lang="en-US">Inflation adjustments, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExchangeRatesNet" xlink:label="sid_ExchangeRatesNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeRatesNet" xlink:to="sid_ExchangeRatesNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExchangeRatesNet_lbl" xml:lang="en-US">Exchange rates, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExchangeGainLossesOnDerivatives" xlink:label="sid_ExchangeGainLossesOnDerivatives" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeGainLossesOnDerivatives" xlink:to="sid_ExchangeGainLossesOnDerivatives_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExchangeGainLossesOnDerivatives_lbl" xml:lang="en-US">Exchange gain (losses) on derivatives</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InflationAdjustmentAndExchangeDifferencesNet" xlink:label="sid_InflationAdjustmentAndExchangeDifferencesNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InflationAdjustmentAndExchangeDifferencesNet" xlink:to="sid_InflationAdjustmentAndExchangeDifferencesNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="sid_InflationAdjustmentAndExchangeDifferencesNet_lbl" xml:lang="en-US">Inflation adjustment and exchange differences, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FinanceIncomeExpenses" xlink:label="sid_FinanceIncomeExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinanceIncomeExpenses" xlink:to="sid_FinanceIncomeExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_FinanceIncomeExpenses_lbl" xml:lang="en-US">Financial income (expenses), net</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_StatementOfGainsAndLossesOnDerivativeTransactionsAbstract" xlink:label="sid_StatementOfGainsAndLossesOnDerivativeTransactionsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StatementOfGainsAndLossesOnDerivativeTransactionsAbstract" xlink:to="sid_StatementOfGainsAndLossesOnDerivativeTransactionsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_StatementOfGainsAndLossesOnDerivativeTransactionsAbstract_lbl" xml:lang="en-US">Statement of gains and (losses) on derivative transactions</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DollarToEuroSwap" xlink:label="sid_DollarToEuroSwap" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DollarToEuroSwap" xlink:to="sid_DollarToEuroSwap_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DollarToEuroSwap_lbl" xml:lang="en-US">Dollar - to - euro swap</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CdiXDollarSwap" xlink:label="sid_CdiXDollarSwap" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CdiXDollarSwap" xlink:to="sid_CdiXDollarSwap_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CdiXDollarSwap_lbl" xml:lang="en-US">CDI x Dollar swap (note 12)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_StatementOfGainsAndLossesOnDerivativeTransactions" xlink:label="sid_StatementOfGainsAndLossesOnDerivativeTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StatementOfGainsAndLossesOnDerivativeTransactions" xlink:to="sid_StatementOfGainsAndLossesOnDerivativeTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_StatementOfGainsAndLossesOnDerivativeTransactions_lbl" xml:lang="en-US">Statement of gains and (losses) on derivative transactions</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FutureDi" xlink:label="sid_FutureDi" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FutureDi" xlink:to="sid_FutureDi_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_FutureDi_lbl" xml:lang="en-US">Future DI</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TotalFutureDi" xlink:label="sid_TotalFutureDi" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalFutureDi" xlink:to="sid_TotalFutureDi_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalFutureDi_lbl" xml:lang="en-US">Total Future DI</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_Total" xlink:label="sid_Total" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Total" xlink:to="sid_Total_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_Total_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsTable" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsTable" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsTable_lbl" xml:lang="en-US">Disclosure of operating segments [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsLineItems_lbl" xml:lang="en-US">Disclosure of operating segments [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Subsegments1Axis" xlink:to="sid_Subsegments1Axis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_Subsegments1Axis_2_lbl" xml:lang="en-US">Subsegments1Axis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_VolumeOfMiningAsset" xlink:label="sid_VolumeOfMiningAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VolumeOfMiningAsset" xlink:to="sid_VolumeOfMiningAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_VolumeOfMiningAsset_lbl" xml:lang="en-US">Metric tons (Thou.)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Revenue_4_lbl" xml:lang="en-US">Net revenues</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_5_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CostOfSales_5_lbl" xml:lang="en-US">Cost of sales and/or services</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GeneralAndAdministrativeExpense" xlink:label="ifrs-full_GeneralAndAdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeneralAndAdministrativeExpense" xlink:to="ifrs-full_GeneralAndAdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GeneralAndAdministrativeExpense_lbl" xml:lang="en-US">General and administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DepreciationExpense" xlink:label="ifrs-full_DepreciationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationExpense" xlink:to="ifrs-full_DepreciationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationExpense_lbl" xml:lang="en-US">Depreciation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProportionateEbitdaOfJointVentures" xlink:label="sid_ProportionateEbitdaOfJointVentures" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProportionateEbitdaOfJointVentures" xlink:to="sid_ProportionateEbitdaOfJointVentures_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProportionateEbitdaOfJointVentures_lbl" xml:lang="en-US">Proportionate EBITDA of joint ventures</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AdjustedProfitLossBeforeTax" xlink:label="sid_AdjustedProfitLossBeforeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustedProfitLossBeforeTax" xlink:to="sid_AdjustedProfitLossBeforeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdjustedProfitLossBeforeTax_lbl" xml:lang="en-US">Adjusted EBITDA</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable" xlink:to="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable_lbl" xml:lang="en-US">Disclosure of fair value measurement of assets [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems" xlink:to="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems_lbl" xml:lang="en-US">Disclosure of fair value measurement of assets [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_6_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/positiveTerseLabel" xlink:label="ifrs-full_ProfitLoss_6_lbl" xml:lang="en-US">Net income / (loss) for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpense" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationAndAmortisationExpense" xlink:to="ifrs-full_DepreciationAndAmortisationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Depreciation / amortization / depletion (note 22)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceIncomeCost" xlink:to="ifrs-full_FinanceIncomeCost_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_FinanceIncomeCost_3_lbl" xml:lang="en-US">Financial income / (expenses) (note 24)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MiscellaneousOtherOperatingIncomeExpense" xlink:label="sid_MiscellaneousOtherOperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MiscellaneousOtherOperatingIncomeExpense" xlink:to="sid_MiscellaneousOtherOperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_MiscellaneousOtherOperatingIncomeExpense_lbl" xml:lang="en-US">Other operating (income) / expenses (note 23)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod" xlink:to="ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod_2_lbl" xml:lang="en-US">Equity in results of affiliated companies (note 8b)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustedProfitLossBeforeTax" xlink:to="sid_AdjustedProfitLossBeforeTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_AdjustedProfitLossBeforeTax_2_lbl" xml:lang="en-US">Adjusted EBITDA</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EmployeeBenefitsTable" xlink:label="sid_EmployeeBenefitsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EmployeeBenefitsTable" xlink:to="sid_EmployeeBenefitsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EmployeeBenefitsTable_lbl" xml:lang="en-US">EmployeeBenefitsTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EmployeeBenefitsLineItems" xlink:label="sid_EmployeeBenefitsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EmployeeBenefitsLineItems" xlink:to="sid_EmployeeBenefitsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EmployeeBenefitsLineItems_lbl" xml:lang="en-US">EmployeeBenefitsLineItems [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DefinedBenefitPlansAxis_2_lbl" xml:lang="en-US">Defined benefit plans [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AssetsOfBenefitPlan" xlink:label="ifrs-full_AssetsOfBenefitPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsOfBenefitPlan" xlink:to="ifrs-full_AssetsOfBenefitPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AssetsOfBenefitPlan_lbl" xml:lang="en-US">Actuarial assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_LiabilitiesOfBenefitPlan" xlink:label="sid_LiabilitiesOfBenefitPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LiabilitiesOfBenefitPlan" xlink:to="sid_LiabilitiesOfBenefitPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_LiabilitiesOfBenefitPlan_lbl" xml:lang="en-US">Actuarial liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue_lbl" xml:lang="en-US">Present value of defined benefit obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PlanAssetsAtFairValue1" xlink:label="sid_PlanAssetsAtFairValue1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PlanAssetsAtFairValue1" xlink:to="sid_PlanAssetsAtFairValue1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sid_PlanAssetsAtFairValue1_lbl" xml:lang="en-US">Fair value of plan assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_SurplusDeficitInPlan" xlink:label="ifrs-full_SurplusDeficitInPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SurplusDeficitInPlan" xlink:to="ifrs-full_SurplusDeficitInPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="ifrs-full_SurplusDeficitInPlan_lbl" xml:lang="en-US">Deficit(Surplus)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RestrictionToActuarialAssetsDueToRecoveryLimitation" xlink:label="sid_RestrictionToActuarialAssetsDueToRecoveryLimitation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RestrictionToActuarialAssetsDueToRecoveryLimitation" xlink:to="sid_RestrictionToActuarialAssetsDueToRecoveryLimitation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RestrictionToActuarialAssetsDueToRecoveryLimitation_lbl" xml:lang="en-US">Restriction to actuarial assets due to recovery limitation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:to="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_lbl" xml:lang="en-US">Liabilities (Assets), net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LiabilitiesOfBenefitPlan" xlink:to="sid_LiabilitiesOfBenefitPlan_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_LiabilitiesOfBenefitPlan_2_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsOfBenefitPlan" xlink:to="ifrs-full_AssetsOfBenefitPlan_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AssetsOfBenefitPlan_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:to="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_2_lbl" xml:lang="en-US">Net (assets) recognized in the balance sheet</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PresentValueOfObligationAbstract" xlink:label="sid_PresentValueOfObligationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PresentValueOfObligationAbstract" xlink:to="sid_PresentValueOfObligationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PresentValueOfObligationAbstract_lbl" xml:lang="en-US">Rollforward of present value of obligation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue_2_lbl" xml:lang="en-US">Present value of obligations at the beginning of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Cost of service</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Interest cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Participant contributions made in the period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BenefitsPaidOrPayable" xlink:to="ifrs-full_BenefitsPaidOrPayable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BenefitsPaidOrPayable_2_lbl" xml:lang="en-US">Benefits paid</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Actuarial loss/(gain)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue_3_lbl" xml:lang="en-US">Present value of obligations at the end of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PlanAssetsAtFairValue" xlink:label="ifrs-full_PlanAssetsAtFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PlanAssetsAtFairValue" xlink:to="ifrs-full_PlanAssetsAtFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_PlanAssetsAtFairValue_lbl" xml:lang="en-US">Fair value of plan assets at the beginning of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InterestIncomeNetDefinedBenefitLiabilityAsset" xlink:label="sid_InterestIncomeNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestIncomeNetDefinedBenefitLiabilityAsset" xlink:to="sid_InterestIncomeNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InterestIncomeNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Interest income</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BenefitsPaidOrPayable" xlink:to="ifrs-full_BenefitsPaidOrPayable_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_BenefitsPaidOrPayable_3_lbl" xml:lang="en-US">Benefits paid</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Participant contributions made in the period</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Return on plan assets (less interest income)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PlanAssetsAtFairValue" xlink:to="ifrs-full_PlanAssetsAtFairValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_PlanAssetsAtFairValue_2_lbl" xml:lang="en-US">Fair value of plan assets at the end of the year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Cost of current service</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" xlink:label="sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" xlink:to="sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Expected return on plan assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" xlink:label="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling" xlink:to="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling_lbl" xml:lang="en-US">Interest on the asset ceiling effect</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_IncomeExpenseFromDefinedBenefitObligation" xlink:label="sid_IncomeExpenseFromDefinedBenefitObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeExpenseFromDefinedBenefitObligation" xlink:to="sid_IncomeExpenseFromDefinedBenefitObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_IncomeExpenseFromDefinedBenefitObligation_lbl" xml:lang="en-US">Total costs / (income), net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Actuarial losses and (gains)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset" xlink:label="sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset" xlink:to="sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Change in the asset's limit (excluding interest income)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset" xlink:label="sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset" xlink:to="sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Total cost of actuarial losses and (gains)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RecognisedGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" xlink:label="sid_RecognisedGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RecognisedGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" xlink:to="sid_RecognisedGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RecognisedGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Actuarial losses and (gains) recognized in other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ActuarialLossesAndGainsUnrecognizedInOtherComprehensiveIncome" xlink:label="sid_ActuarialLossesAndGainsUnrecognizedInOtherComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialLossesAndGainsUnrecognizedInOtherComprehensiveIncome" xlink:to="sid_ActuarialLossesAndGainsUnrecognizedInOtherComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialLossesAndGainsUnrecognizedInOtherComprehensiveIncome_lbl" xml:lang="en-US">Unrecognized actuarial (gains)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset" xlink:to="sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Total cost of actuarial losses and (gains)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Loss due to change in financial assumptions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Loss due to experience adjustments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset" xlink:to="sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Change in asset limit (excluding interest income)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DescriptionOfActuarialFinancingMethod" xlink:label="sid_DescriptionOfActuarialFinancingMethod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfActuarialFinancingMethod" xlink:to="sid_DescriptionOfActuarialFinancingMethod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfActuarialFinancingMethod_lbl" xml:lang="en-US">Actuarial financing method</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DescriptionOfFunctionalCurrency" xlink:label="ifrs-full_DescriptionOfFunctionalCurrency" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfFunctionalCurrency" xlink:to="ifrs-full_DescriptionOfFunctionalCurrency_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfFunctionalCurrency_lbl" xml:lang="en-US">Functional currency</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DescriptionOfRecognitionOfPlanAssets" xlink:label="sid_DescriptionOfRecognitionOfPlanAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfRecognitionOfPlanAssets" xlink:to="sid_DescriptionOfRecognitionOfPlanAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfRecognitionOfPlanAssets_lbl" xml:lang="en-US">Recognition of plan assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ActuarialAssumptionOfNominalDiscountRates" xlink:label="sid_ActuarialAssumptionOfNominalDiscountRates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssumptionOfNominalDiscountRates" xlink:to="sid_ActuarialAssumptionOfNominalDiscountRates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialAssumptionOfNominalDiscountRates_lbl" xml:lang="en-US">Nominal discount rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation_lbl" xml:lang="en-US">Inflation rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_lbl" xml:lang="en-US">Nominal salary increase rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreases" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreases" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreases_lbl" xml:lang="en-US">Nominal benefit increase rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ActuarialAssumptionOfRateOfReturnsOnInvestments" xlink:label="sid_ActuarialAssumptionOfRateOfReturnsOnInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssumptionOfRateOfReturnsOnInvestments" xlink:to="sid_ActuarialAssumptionOfRateOfReturnsOnInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialAssumptionOfRateOfReturnsOnInvestments_lbl" xml:lang="en-US">Rate of return on investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_GeneralMortalityTableDescription" xlink:label="sid_GeneralMortalityTableDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GeneralMortalityTableDescription" xlink:to="sid_GeneralMortalityTableDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_GeneralMortalityTableDescription_lbl" xml:lang="en-US">General mortality table</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DisabilityTableDescription" xlink:label="sid_DisabilityTableDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisabilityTableDescription" xlink:to="sid_DisabilityTableDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisabilityTableDescription_lbl" xml:lang="en-US">Disability table</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DisabilityMortalityTableDescription" xlink:label="sid_DisabilityMortalityTableDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisabilityMortalityTableDescription" xlink:to="sid_DisabilityMortalityTableDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DisabilityMortalityTableDescription_lbl" xml:lang="en-US">Disability mortality table</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TurnoverTableDescription" xlink:label="sid_TurnoverTableDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TurnoverTableDescription" xlink:to="sid_TurnoverTableDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_TurnoverTableDescription_lbl" xml:lang="en-US">Turnover table</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DescriptionOfRetirementAge" xlink:label="sid_DescriptionOfRetirementAge" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfRetirementAge" xlink:to="sid_DescriptionOfRetirementAge_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfRetirementAge_lbl" xml:lang="en-US">Retirement age</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DescriptionOfHouseholdOfActiveParticipants" xlink:label="sid_DescriptionOfHouseholdOfActiveParticipants" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfHouseholdOfActiveParticipants" xlink:to="sid_DescriptionOfHouseholdOfActiveParticipants_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfHouseholdOfActiveParticipants_lbl" xml:lang="en-US">Household composition of active participants</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ParticipantsAxis" xlink:to="sid_ParticipantsAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_ParticipantsAxis_2_lbl" xml:lang="en-US">ParticipantsAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive" xlink:label="sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive" xlink:to="sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive_lbl" xml:lang="en-US">Average life expectancy of employees (in years)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AverageLifeExpectancyOfEmployeesThatAreForty" xlink:label="sid_AverageLifeExpectancyOfEmployeesThatAreForty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageLifeExpectancyOfEmployeesThatAreForty" xlink:to="sid_AverageLifeExpectancyOfEmployeesThatAreForty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AverageLifeExpectancyOfEmployeesThatAreForty_lbl" xml:lang="en-US">Average life expectancy in years of employees who are 40 (in years)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis" xlink:to="sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis_2_lbl" xml:lang="en-US">DefinedBenefitPlanByPlanAssetsCategoriesAxis [Axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PlanAssetsAtFairValue" xlink:to="ifrs-full_PlanAssetsAtFairValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PlanAssetsAtFairValue_3_lbl" xml:lang="en-US">Allocation of plan assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PlanAssetsPercentage" xlink:label="sid_PlanAssetsPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PlanAssetsPercentage" xlink:to="sid_PlanAssetsPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PlanAssetsPercentage_lbl" xml:lang="en-US">Allocation of plan assets percent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PossibleActuarialAssumptionAxis" xlink:to="sid_PossibleActuarialAssumptionAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_PossibleActuarialAssumptionAxis_2_lbl" xml:lang="en-US">PossibleActuarialAssumptionAxis [Axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionsAxis" xlink:to="ifrs-full_ActuarialAssumptionsAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ActuarialAssumptionsAxis_2_lbl" xml:lang="en-US">Actuarial assumptions [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SensitivityLevel" xlink:label="sid_SensitivityLevel" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SensitivityLevel" xlink:to="sid_SensitivityLevel_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SensitivityLevel_lbl" xml:lang="en-US">Sensitivity level</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SensitivityLevelYear" xlink:label="sid_SensitivityLevelYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SensitivityLevelYear" xlink:to="sid_SensitivityLevelYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SensitivityLevelYear_lbl" xml:lang="en-US">Sensitivity level, year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations" xlink:label="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations" xlink:to="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_lbl" xml:lang="en-US">Effect on current service cost and on interest on actuarial obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EffectOnPresentValueOfObligations" xlink:label="sid_EffectOnPresentValueOfObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnPresentValueOfObligations" xlink:to="sid_EffectOnPresentValueOfObligations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_EffectOnPresentValueOfObligations_lbl" xml:lang="en-US">Effect on present value of obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths_lbl" xml:lang="en-US">Year 1</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo_lbl" xml:lang="en-US">Year 2</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree_lbl" xml:lang="en-US">Year 3</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour_lbl" xml:lang="en-US">Year 4</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive_lbl" xml:lang="en-US">Year 5</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter_lbl" xml:lang="en-US">Next 5 years</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DefinedBenefitPlanForecastFutureBenefitPayments" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPayments" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPayments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPayments_lbl" xml:lang="en-US">Total forecast payments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue_4_lbl" xml:lang="en-US">Present value of obligations</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LiabilitiesOfBenefitPlan" xlink:to="sid_LiabilitiesOfBenefitPlan_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="sid_LiabilitiesOfBenefitPlan_3_lbl" xml:lang="en-US">Actuarial liability at the beginning of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExpensesRecognizedInIncomeNetDefinedBenefitLiability" xlink:label="sid_ExpensesRecognizedInIncomeNetDefinedBenefitLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpensesRecognizedInIncomeNetDefinedBenefitLiability" xlink:to="sid_ExpensesRecognizedInIncomeNetDefinedBenefitLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExpensesRecognizedInIncomeNetDefinedBenefitLiability_lbl" xml:lang="en-US">Expenses recognized in income for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability" xlink:label="sid_SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability" xlink:to="sid_SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability_lbl" xml:lang="en-US">Sponsor's contributions transferred in prior year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RecognitionOfLossGainNetDefinedBenefitLiability" xlink:label="sid_RecognitionOfLossGainNetDefinedBenefitLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RecognitionOfLossGainNetDefinedBenefitLiability" xlink:to="sid_RecognitionOfLossGainNetDefinedBenefitLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RecognitionOfLossGainNetDefinedBenefitLiability_lbl" xml:lang="en-US">Recognition of actuarial loss/(gain)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LiabilitiesOfBenefitPlan" xlink:to="sid_LiabilitiesOfBenefitPlan_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sid_LiabilitiesOfBenefitPlan_4_lbl" xml:lang="en-US">Actuarial liability at the end of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ActuarialGainsLossesDefinedBenefitLiabilityAsset" xlink:label="sid_ActuarialGainsLossesDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialGainsLossesDefinedBenefitLiabilityAsset" xlink:to="sid_ActuarialGainsLossesDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ActuarialGainsLossesDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Actuarial gain /(loss) on obligation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_3_lbl" xml:lang="en-US">Gain/(loss) recognized in shareholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AverageLifeExpectancyOfEmployees" xlink:label="sid_AverageLifeExpectancyOfEmployees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageLifeExpectancyOfEmployees" xlink:to="sid_AverageLifeExpectancyOfEmployees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_AverageLifeExpectancyOfEmployees_lbl" xml:lang="en-US">Average life expectancy of employees (in years)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl" xml:lang="en-US">Actuarial nominal discount rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor" xlink:label="sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor" xlink:to="sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor_lbl" xml:lang="en-US">Real increase in medical costs based on age (Aging Factor)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ActuarialAssumptionOfMedicalCostTrendRates" xlink:label="ifrs-full_ActuarialAssumptionOfMedicalCostTrendRates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfMedicalCostTrendRates" xlink:to="ifrs-full_ActuarialAssumptionOfMedicalCostTrendRates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfMedicalCostTrendRates_lbl" xml:lang="en-US">Nominal increase medical costs growth rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AverageMedicalCostClaimCost" xlink:label="sid_AverageMedicalCostClaimCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageMedicalCostClaimCost" xlink:to="sid_AverageMedicalCostClaimCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AverageMedicalCostClaimCost_lbl" xml:lang="en-US">Average medical cost</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1" xlink:label="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1" xlink:to="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_lbl" xml:lang="en-US">Effect on current service cost and on interest on actuarial obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EffectOnPresentValueOfObligations1" xlink:label="sid_EffectOnPresentValueOfObligations1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnPresentValueOfObligations1" xlink:to="sid_EffectOnPresentValueOfObligations1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sid_EffectOnPresentValueOfObligations1_lbl" xml:lang="en-US">Effect on present value of obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits" xlink:label="ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits" xlink:to="ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits_lbl" xml:lang="en-US">Number of participants</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NumberOfSharesHeld" xlink:label="sid_NumberOfSharesHeld" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfSharesHeld" xlink:to="sid_NumberOfSharesHeld_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NumberOfSharesHeld_lbl" xml:lang="en-US">Number of common shares held</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PlanAssetsValue" xlink:label="sid_PlanAssetsValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PlanAssetsValue" xlink:to="sid_PlanAssetsValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PlanAssetsValue_lbl" xml:lang="en-US">Total plan assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_2_lbl" xml:lang="en-US">Percentage of average salary</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ParticipantsSalaryTerm" xlink:label="sid_ParticipantsSalaryTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ParticipantsSalaryTerm" xlink:to="sid_ParticipantsSalaryTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ParticipantsSalaryTerm_lbl" xml:lang="en-US">Participant's salary term</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PercentageOfBenefitReceivingInCash" xlink:label="sid_PercentageOfBenefitReceivingInCash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfBenefitReceivingInCash" xlink:to="sid_PercentageOfBenefitReceivingInCash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PercentageOfBenefitReceivingInCash_lbl" xml:lang="en-US">Percentage of benefit receiving in cash</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PensionPlanExpense" xlink:label="sid_PensionPlanExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PensionPlanExpense" xlink:to="sid_PensionPlanExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PensionPlanExpense_lbl" xml:lang="en-US">Pension plan expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan" xlink:label="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan" xlink:to="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan_lbl" xml:lang="en-US">Contributions forecast to be paid 2020</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Contributions amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CommitmentsTable" xlink:label="sid_CommitmentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CommitmentsTable" xlink:to="sid_CommitmentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CommitmentsTable_lbl" xml:lang="en-US">CommitmentsTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CommitmentsLineItems" xlink:label="sid_CommitmentsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CommitmentsLineItems" xlink:to="sid_CommitmentsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_CommitmentsLineItems_lbl" xml:lang="en-US">CommitmentsLineItems [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CapitalCommitments" xlink:label="ifrs-full_CapitalCommitments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CapitalCommitments" xlink:to="ifrs-full_CapitalCommitments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CapitalCommitments_lbl" xml:lang="en-US">Take-or-pay contracts</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MinimumFuturePaymentsOfTakeOrPayContracts" xlink:label="sid_MinimumFuturePaymentsOfTakeOrPayContracts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MinimumFuturePaymentsOfTakeOrPayContracts" xlink:to="sid_MinimumFuturePaymentsOfTakeOrPayContracts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_MinimumFuturePaymentsOfTakeOrPayContracts_lbl" xml:lang="en-US">Minimum future payments of take-or-pay contracts</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PercentageOfProgressProjectPosts" xlink:label="sid_PercentageOfProgressProjectPosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfProgressProjectPosts" xlink:to="sid_PercentageOfProgressProjectPosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PercentageOfProgressProjectPosts_lbl" xml:lang="en-US">Percentage of progress project posts</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ConsessionExpireYear" xlink:label="sid_ConsessionExpireYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsessionExpireYear" xlink:to="sid_ConsessionExpireYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ConsessionExpireYear_lbl" xml:lang="en-US">Consession expire year</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ApprovedConstructionInvestment" xlink:label="sid_ApprovedConstructionInvestment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ApprovedConstructionInvestment" xlink:to="sid_ApprovedConstructionInvestment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ApprovedConstructionInvestment_lbl" xml:lang="en-US">Approved construction investment</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DescriptionOfCurrentlyApprovedBudget" xlink:label="sid_DescriptionOfCurrentlyApprovedBudget" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfCurrentlyApprovedBudget" xlink:to="sid_DescriptionOfCurrentlyApprovedBudget_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfCurrentlyApprovedBudget_lbl" xml:lang="en-US">Description of currently approved budget</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ProposedAmount" xlink:label="sid_ProposedAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProposedAmount" xlink:to="sid_ProposedAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ProposedAmount_lbl" xml:lang="en-US">Proposed amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DescriptionOfGuaranteesOfFinancingGranted" xlink:label="sid_DescriptionOfGuaranteesOfFinancingGranted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfGuaranteesOfFinancingGranted" xlink:to="sid_DescriptionOfGuaranteesOfFinancingGranted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfGuaranteesOfFinancingGranted_lbl" xml:lang="en-US">Description of guarantees of financing granted</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_PercentageOfDebentureConverted" xlink:label="sid_PercentageOfDebentureConverted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfDebentureConverted" xlink:to="sid_PercentageOfDebentureConverted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_PercentageOfDebentureConverted_lbl" xml:lang="en-US">Percentage of debentures converted</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AmountOfInsuredAssets" xlink:label="sid_AmountOfInsuredAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AmountOfInsuredAssets" xlink:to="sid_AmountOfInsuredAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AmountOfInsuredAssets_lbl" xml:lang="en-US">Amount of insured assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DescriptionOfInsuredAssets" xlink:label="sid_DescriptionOfInsuredAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfInsuredAssets" xlink:to="sid_DescriptionOfInsuredAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_DescriptionOfInsuredAssets_lbl" xml:lang="en-US">Description of insured assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AdjustmentsForIncomeTaxAndSocialContributionPaid" xlink:label="sid_AdjustmentsForIncomeTaxAndSocialContributionPaid" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForIncomeTaxAndSocialContributionPaid" xlink:to="sid_AdjustmentsForIncomeTaxAndSocialContributionPaid_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdjustmentsForIncomeTaxAndSocialContributionPaid_lbl" xml:lang="en-US">Income tax and social contribution paid</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest" xlink:label="sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest" xlink:to="sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest_lbl" xml:lang="en-US">Addition to PP&amp;E with interest capitalization (note 10 and 25)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InitialAdoptionRightOfUse" xlink:label="sid_InitialAdoptionRightOfUse" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InitialAdoptionRightOfUse" xlink:to="sid_InitialAdoptionRightOfUse_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_InitialAdoptionRightOfUse_lbl" xml:lang="en-US">Initial adoption IFRS 16 - Right of use (note 9a)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RemeasurementRightOfUse1" xlink:label="sid_RemeasurementRightOfUse1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RemeasurementRightOfUse1" xlink:to="sid_RemeasurementRightOfUse1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_RemeasurementRightOfUse1_lbl" xml:lang="en-US">Remeasurement - Right of use (note 9a)</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AcquisitionOfFxedAssetsLoanNetOfTaxes" xlink:label="sid_AcquisitionOfFxedAssetsLoanNetOfTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AcquisitionOfFxedAssetsLoanNetOfTaxes" xlink:to="sid_AcquisitionOfFxedAssetsLoanNetOfTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AcquisitionOfFxedAssetsLoanNetOfTaxes_lbl" xml:lang="en-US">Acquisition of fixed assets through a loan, net of taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_AcquisitionOfFixedAssetsByAuction" xlink:label="sid_AcquisitionOfFixedAssetsByAuction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AcquisitionOfFixedAssetsByAuction" xlink:to="sid_AcquisitionOfFixedAssetsByAuction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_AcquisitionOfFixedAssetsByAuction_lbl" xml:lang="en-US">Acquisition of fixed assets by auction</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NonMonetaryTransactionWithJointVenture" xlink:label="sid_NonMonetaryTransactionWithJointVenture" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonMonetaryTransactionWithJointVenture" xlink:to="sid_NonMonetaryTransactionWithJointVenture_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_NonMonetaryTransactionWithJointVenture_lbl" xml:lang="en-US">Non-monetary transaction with joint venture</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_NetAdditionalCash" xlink:label="sid_NetAdditionalCash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetAdditionalCash" xlink:to="sid_NetAdditionalCash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sid_NetAdditionalCash_lbl" xml:lang="en-US">Net additional cash</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodTable" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodTable" xlink:to="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodTable_lbl" xml:lang="en-US">Disclosure of non-adjusting events after reporting period [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems_lbl" xml:lang="en-US">Disclosure of non-adjusting events after reporting period [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Borrowings_3_lbl" xml:lang="en-US">Face amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRate" xlink:to="ifrs-full_BorrowingsInterestRate_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_BorrowingsInterestRate_3_lbl" xml:lang="en-US">Interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_SharesDepreciatedAmount" xlink:label="sid_SharesDepreciatedAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SharesDepreciatedAmount" xlink:to="sid_SharesDepreciatedAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_SharesDepreciatedAmount_lbl" xml:lang="en-US">Shares depreciated amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LongtermReceivables" xlink:to="sid_LongtermReceivables_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LongtermReceivables_doc" xml:lang="en-US">Amount referas to the longterm receivables.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks" xlink:to="sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks_doc" xml:lang="en-US">The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LossGainOnBusinessCombination" xlink:to="sid_LossGainOnBusinessCombination_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LossGainOnBusinessCombination_doc" xml:lang="en-US">Amount refers to the loss gain on business combination.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForProvisionsOfSwapsForwardsTransactions" xlink:to="sid_AdjustmentsForProvisionsOfSwapsForwardsTransactions_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AdjustmentsForProvisionsOfSwapsForwardsTransactions_doc" xml:lang="en-US">Amoount refers to the adjustments for provisions of swaps forwards transactions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MonetaryAdjustmentRelatedToEletrobrssCompulsoryLoan" xlink:to="sid_MonetaryAdjustmentRelatedToEletrobrssCompulsoryLoan_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MonetaryAdjustmentRelatedToEletrobrssCompulsoryLoan_doc" xml:lang="en-US">Amount refers to the monetary adjustment related to eletrobrss compulsory loan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionReversalForConsumptionAndServices" xlink:to="sid_ProvisionReversalForConsumptionAndServices_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProvisionReversalForConsumptionAndServices_doc" xml:lang="en-US">Amount refers to the provision reversal for consumption and services.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForProvisionsForActuarialLiabilities" xlink:to="sid_AdjustmentsForProvisionsForActuarialLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AdjustmentsForProvisionsForActuarialLiabilities_doc" xml:lang="en-US">Amount refers to the adjustments for provisions for actuarial liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets" xlink:to="sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets_doc" xml:lang="en-US">Amount refers to the adjustments for provisions For Environmental Liabilities and decommissioning of assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UpdatedSharesVJR" xlink:to="sid_UpdatedSharesVJR_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_UpdatedSharesVJR_doc" xml:lang="en-US">Amount refers to the updated shares VJR.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable" xlink:to="sid_AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable_doc" xml:lang="en-US">Amount refers to the adjustments for decrease increase in related party trade account receivable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradePayablesDraweeRisk" xlink:to="sid_TradePayablesDraweeRisk_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TradePayablesDraweeRisk_doc" xml:lang="en-US">Amount refers to the trade payables drawee risk.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis" xlink:to="sid_AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis_doc" xml:lang="en-US">Amount refers to the adjustments for increase decrease tn taxes in installments refis.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities" xlink:to="sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities_doc" xml:lang="en-US">Amount refers to the adjustments for increase decrease in assets and liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashPaymentsForDerivativeTransactions" xlink:to="sid_CashPaymentsForDerivativeTransactions_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CashPaymentsForDerivativeTransactions_doc" xml:lang="en-US">Amount refers to the cash payments for derivative transactions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashReceiptsFromDiscontinuedOperations" xlink:to="sid_CashReceiptsFromDiscontinuedOperations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CashReceiptsFromDiscontinuedOperations_doc" xml:lang="en-US">Amount refers to the cash receipts from discontinued operations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashReceiptsFromAcquisitionOfControl" xlink:to="sid_CashReceiptsFromAcquisitionOfControl_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CashReceiptsFromAcquisitionOfControl_doc" xml:lang="en-US">Amount refers to the cash receipts from acquisition of control.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AmortizationOfLeases" xlink:to="sid_AmortizationOfLeases_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AmortizationOfLeases_doc" xml:lang="en-US">Amount refers to the amortization of leases.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PaidInCapitalMember" xlink:to="sid_PaidInCapitalMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PaidInCapitalMember_doc" xml:lang="en-US">Member stand for the paid in capital.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AjustedOpeningBalancesEquity" xlink:to="sid_AjustedOpeningBalancesEquity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AjustedOpeningBalancesEquity_doc" xml:lang="en-US">Amount refers to the ajusted opening balances equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitOnDisposalOfShares" xlink:to="sid_ProfitOnDisposalOfShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProfitOnDisposalOfShares_doc" xml:lang="en-US">Information about profit on disposal of shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ComprehensiveIncomeLoss" xlink:to="sid_ComprehensiveIncomeLoss_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ComprehensiveIncomeLoss_doc" xml:lang="en-US">The amount refers to comprehensive income loss.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherComprehensiveIncomeLoss" xlink:to="sid_OtherComprehensiveIncomeLoss_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherComprehensiveIncomeLoss_doc" xml:lang="en-US">The amount refers to other comprehensive income loss.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset" xlink:to="sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset_doc" xml:lang="en-US">The amount refers to actuarial gains losses net defined benefit liability asset.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainLossOnBusinessCombination" xlink:to="sid_GainLossOnBusinessCombination_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GainLossOnBusinessCombination_doc" xml:lang="en-US">The amount refers to gain loss on business combination.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves" xlink:to="sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves_doc" xml:lang="en-US">The amount refers to increase decrease through transfer to miscellaneous other reserves.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NoncontrollingInterestsInSubsidiaries" xlink:to="sid_NoncontrollingInterestsInSubsidiaries_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NoncontrollingInterestsInSubsidiaries_doc" xml:lang="en-US">The amount refers to noncontrolling interests in subsidiaries.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureOfFinancialInvestmentsExplanatory" xlink:to="sid_DisclosureOfFinancialInvestmentsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DisclosureOfFinancialInvestmentsExplanatory_doc" xml:lang="en-US">The entire disclosure for a financial investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureOfIncomeTaxAndSocialContributionExplanatory" xlink:to="sid_DisclosureOfIncomeTaxAndSocialContributionExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DisclosureOfIncomeTaxAndSocialContributionExplanatory_doc" xml:lang="en-US">Disclosure of income tax and social contribution explanatory.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureOfTaxesInInstallmentsExplanatory" xlink:to="sid_DisclosureOfTaxesInInstallmentsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DisclosureOfTaxesInInstallmentsExplanatory_doc" xml:lang="en-US">The entire disclosure for a taxes in installments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsExplanatory" xlink:to="sid_DisclosureOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DisclosureOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsExplanatory_doc" xml:lang="en-US">The entire disclosure for a provision for environmental liabilities and asset retirement obligations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureOfPaymentToShareholdersExplanatory" xlink:to="sid_DisclosureOfPaymentToShareholdersExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DisclosureOfPaymentToShareholdersExplanatory_doc" xml:lang="en-US">The entire disclosure for payment to shareholders.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfAccountingPolicyForEnvironmentalAndRestorationCostsExplanatory" xlink:to="sid_DescriptionOfAccountingPolicyForEnvironmentalAndRestorationCostsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DescriptionOfAccountingPolicyForEnvironmentalAndRestorationCostsExplanatory_doc" xml:lang="en-US">The amount refers to description of accounting policy for environmental and restoration costs explanatory.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfSubsidiariesJointVenturesAndJointOperationsTableTextBlock" xlink:to="sid_SummaryOfSubsidiariesJointVenturesAndJointOperationsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SummaryOfSubsidiariesJointVenturesAndJointOperationsTableTextBlock_doc" xml:lang="en-US">Schedule disclosing information related to the summary of subsidiaries joint ventures and joint operations .</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfExclusiveFundsTableTextBlock" xlink:to="sid_SummaryOfExclusiveFundsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SummaryOfExclusiveFundsTableTextBlock_doc" xml:lang="en-US">Schedule disclosing information related to the summary of exclusive funds .</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DetailInformationOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory_doc" xml:lang="en-US">The amount refers to detail information of investments other than investments accounted for using equity method explanatory.</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock" xlink:to="sid_SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock_doc" xml:lang="en-US">Schedule disclosing information related to the summary of post employment health care plan amounts .</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock" xlink:to="sid_SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock_doc" xml:lang="en-US">Schedule disclosing information related to the summary of reconciliation of healthcare liabilities .</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock" xlink:to="sid_SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock_doc" xml:lang="en-US">Schedule disclosing information related to the summary of actuarial gains and losses recognized in shareholders equity .</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfWeightedAverageLifeExpectancyTableTextBlock" xlink:to="sid_SummaryOfWeightedAverageLifeExpectancyTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SummaryOfWeightedAverageLifeExpectancyTableTextBlock_doc" xml:lang="en-US">Schedule disclosing information related to the summary of weighted average life expectancy .</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock" xlink:to="sid_SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock_doc" xml:lang="en-US">Schedule disclosing information related to the summary of actuarial assumptions used for calculating post employment healthcare benefits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock" xlink:to="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock_doc" xml:lang="en-US">Schedule disclosing information related to the summary of quantitative sensitivity analysis regarding significant assumptions for post employment healthcare plans.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock" xlink:to="sid_SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock_doc" xml:lang="en-US">Schedule disclosing information related to the summary of forecast benefit payments of post employment healthcare plans.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfTakeOrPayContractsTableTextBlock" xlink:to="sid_SummaryOfTakeOrPayContractsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SummaryOfTakeOrPayContractsTableTextBlock_doc" xml:lang="en-US">Schedule disclosing information related to the summary of take or pay contracts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock" xlink:to="sid_SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock_doc" xml:lang="en-US">Schedule disclosing information related to the summary of additional information related to statement of cash flows .</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TypeOfAgreementAxis" xlink:to="sid_TypeOfAgreementAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TypeOfAgreementAxis_doc" xml:lang="en-US">Represents type of agreement axis.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CementMember" xlink:to="sid_CementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CementMember_doc" xml:lang="en-US">Represents cement member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EventsAfterReportingPeriodMember" xlink:to="sid_EventsAfterReportingPeriodMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EventsAfterReportingPeriodMember_doc" xml:lang="en-US">Represents event after reporting period member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CaixaEconomicaFederalMember" xlink:to="sid_CaixaEconomicaFederalMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CaixaEconomicaFederalMember_doc" xml:lang="en-US">Represents Caxia Economical Federal member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BancoDoBrasilSAMember" xlink:to="sid_BancoDoBrasilSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BancoDoBrasilSAMember_doc" xml:lang="en-US">Represents Banco Do Brasil SA member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BradescoMember" xlink:to="sid_BradescoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BradescoMember_doc" xml:lang="en-US">Represents Bradesco member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNResourcesSAMember" xlink:to="sid_CSNResourcesSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNResourcesSAMember_doc" xml:lang="en-US">Represents CSN Resource SA member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TenderOfferMember" xlink:to="sid_TenderOfferMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TenderOfferMember_doc" xml:lang="en-US">Represents tender offer member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DueOn2023Member" xlink:to="sid_DueOn2023Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DueOn2023Member_doc" xml:lang="en-US">Represents maturity date due on 2023 member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DueOn2026Member" xlink:to="sid_DueOn2026Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DueOn2026Member_doc" xml:lang="en-US">Represents maturity date due on 2026 member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNIslandsXICorpMember" xlink:to="sid_CSNIslandsXICorpMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNIslandsXICorpMember_doc" xml:lang="en-US">Represents CSN Island Xi Corporation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfOperatingActivities" xlink:to="sid_NumberOfOperatingActivities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NumberOfOperatingActivities_doc" xml:lang="en-US">Represents number of number of operating activities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AmortizationOfLoansAndFinancing" xlink:to="sid_AmortizationOfLoansAndFinancing_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AmortizationOfLoansAndFinancing_doc" xml:lang="en-US">Amount of amortization expense attributable to loans and financing.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialAssetAxis" xlink:to="sid_FinancialAssetAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FinancialAssetAxis_doc" xml:lang="en-US">Represents financial assets axis.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GovernmentSecuritiesMember" xlink:to="sid_GovernmentSecuritiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GovernmentSecuritiesMember_doc" xml:lang="en-US">Represents governement securites member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PrivateSecuritiesMember" xlink:to="sid_PrivateSecuritiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PrivateSecuritiesMember_doc" xml:lang="en-US">Represents private securites member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AbroadMember" xlink:to="sid_AbroadMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AbroadMember_doc" xml:lang="en-US">Represents abroad member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FederalRefisLaw1Member" xlink:to="sid_FederalRefisLaw1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FederalRefisLaw1Member_doc" xml:lang="en-US">This member stands for federal refis law1.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FederalRefisLaw2Member" xlink:to="sid_FederalRefisLaw2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FederalRefisLaw2Member_doc" xml:lang="en-US">This member stands for federal refis law2.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherTaxesInInstallmentsMember" xlink:to="sid_OtherTaxesInInstallmentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherTaxesInInstallmentsMember_doc" xml:lang="en-US">This member stands for other taxes in installments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent" xlink:to="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent_doc" xml:lang="en-US">Represents federal REFIS debts and other tax installment payment plans, current.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent" xlink:to="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent_doc" xml:lang="en-US">Represents federal REFIS debts and other tax installment payment plans, noncurrent.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SelfSufficientInstalledCapacity" xlink:to="sid_SelfSufficientInstalledCapacity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SelfSufficientInstalledCapacity_doc" xml:lang="en-US">The amount refers to self sufficient installed capacity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DirectMember" xlink:to="sid_DirectMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DirectMember_doc" xml:lang="en-US">This member stands for direct.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNIslandsVIICorpMember" xlink:to="sid_CSNIslandsVIICorpMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNIslandsVIICorpMember_doc" xml:lang="en-US">This member stands for csn islands vii corp.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNIslandsXIICorpMember" xlink:to="sid_CSNIslandsXIICorpMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNIslandsXIICorpMember_doc" xml:lang="en-US">This member stands for csn islands xii corp.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNSteelSLUMember" xlink:to="sid_CSNSteelSLUMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNSteelSLUMember_doc" xml:lang="en-US">This member stands for csn steel slu.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TdBBSAMember" xlink:to="sid_TdBBSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TdBBSAMember_doc" xml:lang="en-US">This member stands for tdbb sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SepetibaTeconSAMember" xlink:to="sid_SepetibaTeconSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SepetibaTeconSAMember_doc" xml:lang="en-US">This member stands for sepetiba tecon sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MineriosNacionalSAMember" xlink:to="sid_MineriosNacionalSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MineriosNacionalSAMember_doc" xml:lang="en-US">This member stands for minerios nacional sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaFlorestalDoBrasilMember" xlink:to="sid_CompanhiaFlorestalDoBrasilMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CompanhiaFlorestalDoBrasilMember_doc" xml:lang="en-US">This member stands for companhia florestal do brasil.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EstanhoDeRondoniaSAMember" xlink:to="sid_EstanhoDeRondoniaSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EstanhoDeRondoniaSAMember_doc" xml:lang="en-US">This member stands for estanho de rondonia sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaMetalurgicaPradaMember" xlink:to="sid_CompanhiaMetalurgicaPradaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CompanhiaMetalurgicaPradaMember_doc" xml:lang="en-US">This member stands for companhia metalurgica prada.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNGestaoDeRecursosFinanceirosLtdaMember" xlink:to="sid_CSNGestaoDeRecursosFinanceirosLtdaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNGestaoDeRecursosFinanceirosLtdaMember_doc" xml:lang="en-US">This member stands for csn gestao de recursos financeiros ltda.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMineracaoSAMember" xlink:to="sid_CSNMineracaoSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNMineracaoSAMember_doc" xml:lang="en-US">This member stands for csn mineracao sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNEnergiaSAMember" xlink:to="sid_CSNEnergiaSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNEnergiaSAMember_doc" xml:lang="en-US">This member stands for csn energia s a.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FTLFerroviaTransnordestinaLogisticaSAMember" xlink:to="sid_FTLFerroviaTransnordestinaLogisticaSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FTLFerroviaTransnordestinaLogisticaSAMember_doc" xml:lang="en-US">This member stands for ftl ferrovia transnordestina logistica sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NordesteLogisticaSAMember" xlink:to="sid_NordesteLogisticaSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NordesteLogisticaSAMember_doc" xml:lang="en-US">This member stands for nordeste logistica sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AcerosMexicoCSNMember" xlink:to="sid_AcerosMexicoCSNMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AcerosMexicoCSNMember_doc" xml:lang="en-US">This member stands for aceros mexico csn.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNInovaLtdMember" xlink:to="sid_CSNInovaLtdMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNInovaLtdMember_doc" xml:lang="en-US">This member stands for csn inova ltd.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNEquipamentosSAMember" xlink:to="sid_CSNEquipamentosSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNEquipamentosSAMember_doc" xml:lang="en-US">This member stands for csn equipamentos sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember" xlink:to="sid_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember_doc" xml:lang="en-US">This member stands for cbsi companhia brasileira de servicos de infraestrutura.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IndirectMember" xlink:to="sid_IndirectMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_IndirectMember_doc" xml:lang="en-US">This member stands for indirect.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LusosiderProjectosSiderurgicosSAMember" xlink:to="sid_LusosiderProjectosSiderurgicosSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LusosiderProjectosSiderurgicosSAMember_doc" xml:lang="en-US">This member stands for lusosider projectos siderurgicos sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LusosiderAcosPlanosSAMember" xlink:to="sid_LusosiderAcosPlanosSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LusosiderAcosPlanosSAMember_doc" xml:lang="en-US">This member stands for lusosider acos planos sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaBrasileiraDeLatasMember" xlink:to="sid_CompanhiaBrasileiraDeLatasMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CompanhiaBrasileiraDeLatasMember_doc" xml:lang="en-US">This member stands for companhia brasileira de latas.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaDeEmbalagensMetalicasMMSAMember" xlink:to="sid_CompanhiaDeEmbalagensMetalicasMMSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CompanhiaDeEmbalagensMetalicasMMSAMember_doc" xml:lang="en-US">This member stands for companhia de embalagens metalicas m m s a.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaDeEmbalagensMetalicasMTMMember" xlink:to="sid_CompanhiaDeEmbalagensMetalicasMTMMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CompanhiaDeEmbalagensMetalicasMTMMember_doc" xml:lang="en-US">This member stands for companhia de embalagens metalicas m t m.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNSteelHoldings1SLUMember" xlink:to="sid_CSNSteelHoldings1SLUMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNSteelHoldings1SLUMember_doc" xml:lang="en-US">This member stands for csn steel holdings1 slu.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNProductosSiderurgicosSLMember" xlink:to="sid_CSNProductosSiderurgicosSLMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNProductosSiderurgicosSLMember_doc" xml:lang="en-US">This member stands for csn productos siderurgicos sl.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StalhwerkThuringenGmbHMember" xlink:to="sid_StalhwerkThuringenGmbHMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_StalhwerkThuringenGmbHMember_doc" xml:lang="en-US">This member stands for stalhwerk thuringen gmbh.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNSteelSectionsUKLimitedMember" xlink:to="sid_CSNSteelSectionsUKLimitedMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNSteelSectionsUKLimitedMember_doc" xml:lang="en-US">This member stands for csn steel sections u k limited.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNSteelSectionsPolskaSpZooMember" xlink:to="sid_CSNSteelSectionsPolskaSpZooMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNSteelSectionsPolskaSpZooMember_doc" xml:lang="en-US">This member stands for csn steel sections polska sp zoo.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNAsiaLimitedMember" xlink:to="sid_CSNAsiaLimitedMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNAsiaLimitedMember_doc" xml:lang="en-US">This member stands for csn asia limited.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMiningHoldingSLMember" xlink:to="sid_CSNMiningHoldingSLMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNMiningHoldingSLMember_doc" xml:lang="en-US">This member stands for csn mining holdings l.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMiningGmbHMember" xlink:to="sid_CSNMiningGmbHMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNMiningGmbHMember_doc" xml:lang="en-US">This member stands for csn mining gmb h.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMiningAsiaLimitedMember" xlink:to="sid_CSNMiningAsiaLimitedMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNMiningAsiaLimitedMember_doc" xml:lang="en-US">This member stands for csn mining asia limited.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LusosiderLbericaSAMember" xlink:to="sid_LusosiderLbericaSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LusosiderLbericaSAMember_doc" xml:lang="en-US">This member stands for lusosider lberica sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMiningPortugalUnipessoalLdaMember" xlink:to="sid_CSNMiningPortugalUnipessoalLdaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNMiningPortugalUnipessoalLdaMember_doc" xml:lang="en-US">This member stands for csn mining portugal unipessoal lda.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompanhiaSiderurgicaNacionalLLCMember" xlink:to="sid_CompanhiaSiderurgicaNacionalLLCMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CompanhiaSiderurgicaNacionalLLCMember_doc" xml:lang="en-US">This member stands for companhia siderurgica nacional llc.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ItaEnergeticaSAMember" xlink:to="sid_ItaEnergeticaSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ItaEnergeticaSAMember_doc" xml:lang="en-US">This member stands for ita energetica sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsorcioDaUsinaHidreletricaDeLgarapavaMember" xlink:to="sid_ConsorcioDaUsinaHidreletricaDeLgarapavaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ConsorcioDaUsinaHidreletricaDeLgarapavaMember_doc" xml:lang="en-US">This member stands for consorcio da usina hidreletrica de lgarapava.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MRSLogisticaSAMember" xlink:to="sid_MRSLogisticaSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MRSLogisticaSAMember_doc" xml:lang="en-US">This member stands for m r s logistica sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AcerosDelOrinocoSAMember" xlink:to="sid_AcerosDelOrinocoSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AcerosDelOrinocoSAMember_doc" xml:lang="en-US">This member stands for aceros del orinoco sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CBSICompanhiaBrasileiraDeServicosDeLnfraestruturaMember" xlink:to="sid_CBSICompanhiaBrasileiraDeServicosDeLnfraestruturaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CBSICompanhiaBrasileiraDeServicosDeLnfraestruturaMember_doc" xml:lang="en-US">This member stands for cbsi companhia brasileira de servicos de lnfraestrutura.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransnordestinaLogisticaSAMember" xlink:to="sid_TransnordestinaLogisticaSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TransnordestinaLogisticaSAMember_doc" xml:lang="en-US">This member stands for transnordestina logistica sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ArvediMetalferDoBrasilSAMember" xlink:to="sid_ArvediMetalferDoBrasilSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ArvediMetalferDoBrasilSAMember_doc" xml:lang="en-US">This member stands for arvedi metalfer do brasil sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExclusiveFundsOneMember" xlink:to="sid_ExclusiveFundsOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExclusiveFundsOneMember_doc" xml:lang="en-US">This member stands for exclusive funds one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExclusiveFundsTwoMember" xlink:to="sid_ExclusiveFundsTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExclusiveFundsTwoMember_doc" xml:lang="en-US">This member stands for exclusive funds two.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExclusiveFundsThreeMember" xlink:to="sid_ExclusiveFundsThreeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExclusiveFundsThreeMember_doc" xml:lang="en-US">This member stands for exclusive funds three.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NameOfExclusiveFund" xlink:to="sid_NameOfExclusiveFund_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NameOfExclusiveFund_doc" xml:lang="en-US">The amount refers to name of exclusive fund.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProportionOfOwnershipInterestInExclusiveFund" xlink:to="sid_ProportionOfOwnershipInterestInExclusiveFund_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProportionOfOwnershipInterestInExclusiveFund_doc" xml:lang="en-US">The amount refers to proportion of ownership interest in exclusive fund.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PreferredSharesClassAMember" xlink:to="sid_PreferredSharesClassAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PreferredSharesClassAMember_doc" xml:lang="en-US">This member stands for preferred shares class a.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PreferredSharesClassBMember" xlink:to="sid_PreferredSharesClassBMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PreferredSharesClassBMember_doc" xml:lang="en-US">This member stands for preferred shares class b.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfAssetsAndLiabilitiesTranslatedByExchangeRates" xlink:to="sid_DescriptionOfAssetsAndLiabilitiesTranslatedByExchangeRates_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DescriptionOfAssetsAndLiabilitiesTranslatedByExchangeRates_doc" xml:lang="en-US">The amount refers to description of assets and liabilities translated by exchange rates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsEInterestOnEquityPrescribed" xlink:to="sid_DividendsEInterestOnEquityPrescribed_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DividendsEInterestOnEquityPrescribed_doc" xml:lang="en-US">The amount refers to dividends e interest on equity prescribed.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitForTheYearNet" xlink:to="sid_ProfitForTheYearNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProfitForTheYearNet_doc" xml:lang="en-US">The amount of allocation of profit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProposedDestinationAbtract" xlink:to="sid_ProposedDestinationAbtract_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProposedDestinationAbtract_doc" xml:lang="en-US">The amount refers to proposed destination abtract.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfLegalReserve" xlink:to="sid_PercentageOfLegalReserve_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PercentageOfLegalReserve_doc" xml:lang="en-US">The percentage of legal reserve.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MinimumMandatoryDividend" xlink:to="sid_MinimumMandatoryDividend_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MinimumMandatoryDividend_doc" xml:lang="en-US">The amount of mandatory minimum dividends.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfDividends" xlink:to="sid_PercentageOfDividends_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PercentageOfDividends_doc" xml:lang="en-US">The percentage of mandatory minimum dividends.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterimDividendsApprovedByRCA" xlink:to="sid_InterimDividendsApprovedByRCA_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InterimDividendsApprovedByRCA_doc" xml:lang="en-US">The amount of interim dividends approved by RCA.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProposedDividend" xlink:to="sid_ProposedDividend_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProposedDividend_doc" xml:lang="en-US">The amount of proposed dividend.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StatutoryReserveofWorkingCapital" xlink:to="sid_StatutoryReserveofWorkingCapital_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_StatutoryReserveofWorkingCapital_doc" xml:lang="en-US">The amount of intended for statutory reserve of working capital.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentLiabilitiesOnEquityAbtract" xlink:to="sid_CurrentLiabilitiesOnEquityAbtract_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CurrentLiabilitiesOnEquityAbtract_doc" xml:lang="en-US">The amount refers to current liabilities on equity abtract.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsPaidOnShareholdersEquityLiabilites" xlink:to="sid_DividendsPaidOnShareholdersEquityLiabilites_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DividendsPaidOnShareholdersEquityLiabilites_doc" xml:lang="en-US">The amount related to dividend paid.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterimDividendsOnShareholdersEquityLiabilites" xlink:to="sid_InterimDividendsOnShareholdersEquityLiabilites_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InterimDividendsOnShareholdersEquityLiabilites_doc" xml:lang="en-US">The amount refers to interim dividends on shareholders equity liabilites.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProposedDividendOnShareholdersEquityLiabilites" xlink:to="sid_ProposedDividendOnShareholdersEquityLiabilites_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProposedDividendOnShareholdersEquityLiabilites_doc" xml:lang="en-US">The amount related to proposed dividend.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsAndInterestOnShareholdersEquityLiabilites" xlink:to="sid_DividendsAndInterestOnShareholdersEquityLiabilites_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DividendsAndInterestOnShareholdersEquityLiabilites_doc" xml:lang="en-US">The amount related to dividend interest on equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsPaidInExcerciseOnShareholdersEquityLiabilites" xlink:to="sid_DividendsPaidInExcerciseOnShareholdersEquityLiabilites_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DividendsPaidInExcerciseOnShareholdersEquityLiabilites_doc" xml:lang="en-US">The amount related to dividend paid.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestOnShareholdersEquity" xlink:to="sid_InterestOnShareholdersEquity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InterestOnShareholdersEquity_doc" xml:lang="en-US">The amount refers to interest on shareholders equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsAndInterest" xlink:to="sid_DividendsAndInterest_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DividendsAndInterest_doc" xml:lang="en-US">The amount represents dividends and interest.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ControllingShareholdersMember" xlink:to="sid_ControllingShareholdersMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ControllingShareholdersMember_doc" xml:lang="en-US">This member stands for controlling shareholders.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonControllingShareholdersMember" xlink:to="sid_NonControllingShareholdersMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NonControllingShareholdersMember_doc" xml:lang="en-US">This member stands for non controlling shareholders.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsAndInterestOnShareholdersEquity" xlink:to="sid_DividendsAndInterestOnShareholdersEquity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DividendsAndInterestOnShareholdersEquity_doc" xml:lang="en-US">The amount related to dividend paid.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterimDividendsPaid" xlink:to="sid_InterimDividendsPaid_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InterimDividendsPaid_doc" xml:lang="en-US">The amount related to interim dividend paid.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalizedInterestPropertyPlantAndEquipment" xlink:to="sid_CapitalizedInterestPropertyPlantAndEquipment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CapitalizedInterestPropertyPlantAndEquipment_doc" xml:lang="en-US">The amount refers to capitalized interest.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment" xlink:to="sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment_doc" xml:lang="en-US">The amount refers to right of use- initial recognition.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RightOfUseRemesurementPropertyPlantAndEquipment" xlink:to="sid_RightOfUseRemesurementPropertyPlantAndEquipment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RightOfUseRemesurementPropertyPlantAndEquipment_doc" xml:lang="en-US">The amount refers to right of use - remesurement .</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AroUpdatesPropertyPlantAndEquipment" xlink:to="sid_AroUpdatesPropertyPlantAndEquipment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AroUpdatesPropertyPlantAndEquipment_doc" xml:lang="en-US">Amount represent updates property plant and equipment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationCBSIPropertyPlantAndEquipment" xlink:to="sid_ConsolidationCBSIPropertyPlantAndEquipment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ConsolidationCBSIPropertyPlantAndEquipment_doc" xml:lang="en-US">The amount refers to consolidation cbsi.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersPropertyPlantAndEquipment" xlink:to="sid_OthersPropertyPlantAndEquipment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OthersPropertyPlantAndEquipment_doc" xml:lang="en-US">The amount refers to others.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_WriteOffRightOfuseAssets" xlink:to="sid_WriteOffRightOfuseAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_WriteOffRightOfuseAssets_doc" xml:lang="en-US">The amount refers to write off right ofuse assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProjectsInvestmentAxis" xlink:to="sid_ProjectsInvestmentAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProjectsInvestmentAxis_doc" xml:lang="en-US">The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentinvestmentsMember" xlink:to="sid_CurrentinvestmentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CurrentinvestmentsMember_doc" xml:lang="en-US">This member stands for currentinvestments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpansionofMineCapacityMember" xlink:to="sid_ExpansionofMineCapacityMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExpansionofMineCapacityMember_doc" xml:lang="en-US">This member stands for expansionof mine capacity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpansionofExportCapacityMember" xlink:to="sid_ExpansionofExportCapacityMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExpansionofExportCapacityMember_doc" xml:lang="en-US">This member stands for expansionof export capacity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SteelMember" xlink:to="sid_SteelMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SteelMember_doc" xml:lang="en-US">This member stands for steel.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SupplyMember" xlink:to="sid_SupplyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SupplyMember_doc" xml:lang="en-US">This member stands for supply.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConstructionofPlantsMember" xlink:to="sid_ConstructionofPlantsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ConstructionofPlantsMember_doc" xml:lang="en-US">This member stands for constructionof plants.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConstructionInProgressProjectDescription" xlink:to="sid_ConstructionInProgressProjectDescription_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ConstructionInProgressProjectDescription_doc" xml:lang="en-US">The amount refers to construction in progress project description.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalizedBorrowingsNonSpecificProjectsRate" xlink:to="sid_CapitalizedBorrowingsNonSpecificProjectsRate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CapitalizedBorrowingsNonSpecificProjectsRate_doc" xml:lang="en-US">Represents the information about capitalized borrowing non specific projects rate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConstructionInProgressStartDate" xlink:to="sid_ConstructionInProgressStartDate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ConstructionInProgressStartDate_doc" xml:lang="en-US">The amount refers to construction in progress start date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConstructionInProgressCompletionDate" xlink:to="sid_ConstructionInProgressCompletionDate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ConstructionInProgressCompletionDate_doc" xml:lang="en-US">The amount refers to construction in progress completion date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CDBCertificateOfBankDepositMember" xlink:to="sid_CDBCertificateOfBankDepositMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CDBCertificateOfBankDepositMember_doc" xml:lang="en-US">This member stands for c d b certificate of bank deposit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TimeDepositMember" xlink:to="sid_TimeDepositMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TimeDepositMember_doc" xml:lang="en-US">This member stands for time deposit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UsiminasSharesMember" xlink:to="sid_UsiminasSharesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_UsiminasSharesMember_doc" xml:lang="en-US">This member stands for usiminas shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondMember" xlink:to="sid_BondMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BondMember_doc" xml:lang="en-US">This member stands for bond.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInvestmentCurrent" xlink:to="sid_FinancialInvestmentCurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FinancialInvestmentCurrent_doc" xml:lang="en-US">Represents financial investment current amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInvestmentNonCurrent" xlink:to="sid_FinancialInvestmentNonCurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FinancialInvestmentNonCurrent_doc" xml:lang="en-US">Represents financial investment non current amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinishedGoodsMember" xlink:to="sid_FinishedGoodsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FinishedGoodsMember_doc" xml:lang="en-US">This member stands for finished goods.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_WorkInProgressMember" xlink:to="sid_WorkInProgressMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_WorkInProgressMember_doc" xml:lang="en-US">This member stands for work in progress.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RawMaterialsMember" xlink:to="sid_RawMaterialsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RawMaterialsMember_doc" xml:lang="en-US">This member stands for raw materials.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SparePartsMember" xlink:to="sid_SparePartsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SparePartsMember_doc" xml:lang="en-US">This member stands for spare parts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdvancesToSuppliersMember" xlink:to="sid_AdvancesToSuppliersMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AdvancesToSuppliersMember_doc" xml:lang="en-US">This member stands for advances to suppliers.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InventoryNetOne" xlink:to="sid_InventoryNetOne_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InventoryNetOne_doc" xml:lang="en-US">The amount represents beginning balance of inventory.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence" xlink:to="sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence_doc" xml:lang="en-US">The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal low turnover and obsolescence.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BCPMember" xlink:to="sid_BCPMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BCPMember_doc" xml:lang="en-US">This member stands for bcp.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DollarToEuroSwapMember" xlink:to="sid_DollarToEuroSwapMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DollarToEuroSwapMember_doc" xml:lang="en-US">This member stands for dollar to euro swap.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentFinancialAssetMember" xlink:to="sid_CurrentFinancialAssetMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CurrentFinancialAssetMember_doc" xml:lang="en-US">This member stands for current financial asset.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SwapCDIDollarMember" xlink:to="sid_SwapCDIDollarMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SwapCDIDollarMember_doc" xml:lang="en-US">This member stands for swap cdi dollar.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentFinancialAssetMember" xlink:to="sid_NonCurrentFinancialAssetMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NonCurrentFinancialAssetMember_doc" xml:lang="en-US">This member stands for non current financial asset.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HedgingInstrumentNameOFCounterparties" xlink:to="sid_HedgingInstrumentNameOFCounterparties_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_HedgingInstrumentNameOFCounterparties_doc" xml:lang="en-US">The amount refers to hedging instrument name o f counterparties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HedgingInstrumentMaturityTerm" xlink:to="sid_HedgingInstrumentMaturityTerm_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_HedgingInstrumentMaturityTerm_doc" xml:lang="en-US">The amount refers to hedging instrument maturity term.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HedgingInstrumentFunctionalCurrency" xlink:to="sid_HedgingInstrumentFunctionalCurrency_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_HedgingInstrumentFunctionalCurrency_doc" xml:lang="en-US">The amount refers to hedging instrument functional currency.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesOneMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesOneMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesThreeMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesThreeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesThreeMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesFourMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesFourMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesFourMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesFiveMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesFiveMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesFiveMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesSixMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesSixMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesSixMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesSevenMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesSevenMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesSevenMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesEightMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesEightMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesEightMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesNineMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesNineMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesNineMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesTenMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesTenMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesTenMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesElevenMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesElevenMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesElevenMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesTwelveMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesTwelveMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesTwelveMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesThirteenMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesThirteenMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesThirteenMember_doc" xml:lang="en-US">This member stands for export prepayments in us to third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondsandExportprepaymentsinUSMember" xlink:to="sid_BondsandExportprepaymentsinUSMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BondsandExportprepaymentsinUSMember_doc" xml:lang="en-US">This member stands for bondsand exportprepaymentsin u s.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HedgingRelationshipDesignationDate" xlink:to="sid_HedgingRelationshipDesignationDate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_HedgingRelationshipDesignationDate_doc" xml:lang="en-US">The amount refers to hedging relationship designation date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization" xlink:to="sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_doc" xml:lang="en-US">The amount refers to financial instruments designated as hedging instruments at fair value amortization.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments" xlink:to="sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_doc" xml:lang="en-US">The amount refers to effect on financial instruments designated as hedging instruments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonDerivativeFinancialLiabilitiesInEurDebtContractMember" xlink:to="sid_NonDerivativeFinancialLiabilitiesInEurDebtContractMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NonDerivativeFinancialLiabilitiesInEurDebtContractMember_doc" xml:lang="en-US">This member stands for non derivative financial liabilities in eur debt contract.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProbableScenarioMember" xlink:to="sid_ProbableScenarioMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProbableScenarioMember_doc" xml:lang="en-US">This member stands for probable scenario.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScenarioIMember" xlink:to="sid_ScenarioIMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ScenarioIMember_doc" xml:lang="en-US">This member stands for scenario i.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScenarioIIMember" xlink:to="sid_ScenarioIIMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ScenarioIIMember_doc" xml:lang="en-US">This member stands for scenario i i.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EURMember" xlink:to="sid_EURMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EURMember_doc" xml:lang="en-US">This member stands for eur.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_USDXEURMember" xlink:to="sid_USDXEURMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_USDXEURMember_doc" xml:lang="en-US">This member stands for usdxeur.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VariableInterestRateAxis" xlink:to="sid_VariableInterestRateAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_VariableInterestRateAxis_doc" xml:lang="en-US">The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TJLPMember" xlink:to="sid_TJLPMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TJLPMember_doc" xml:lang="en-US">This member stands for tjlp.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LIBORMember" xlink:to="sid_LIBORMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LIBORMember_doc" xml:lang="en-US">This member stands for libor.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CDIMember" xlink:to="sid_CDIMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CDIMember_doc" xml:lang="en-US">This member stands for cdi.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SensitivityAnalysisInterestRate" xlink:to="sid_SensitivityAnalysisInterestRate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SensitivityAnalysisInterestRate_doc" xml:lang="en-US">Represents the information about sensitivity analysis interest rate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrencyRisk" xlink:to="sid_CurrencyRisk_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CurrencyRisk_doc" xml:lang="en-US">The amount refers to currency risk.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestRatesDuringTheYear" xlink:to="sid_InterestRatesDuringTheYear_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InterestRatesDuringTheYear_doc" xml:lang="en-US">The amount refers to interest rates during the year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsAndFinancingMember" xlink:to="sid_BorrowingsAndFinancingMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BorrowingsAndFinancingMember_doc" xml:lang="en-US">This member stands for borrowings and financing.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeasesMember" xlink:to="sid_LeasesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LeasesMember_doc" xml:lang="en-US">This member stands for leases.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradePayablesMember" xlink:to="sid_TradePayablesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TradePayablesMember_doc" xml:lang="en-US">This member stands for trade payables.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradePayablesDraweeRiskMember" xlink:to="sid_TradePayablesDraweeRiskMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TradePayablesDraweeRiskMember_doc" xml:lang="en-US">This member stands for trade payables drawee risk.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsAndInterestOnEquityMember" xlink:to="sid_DividendsAndInterestOnEquityMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DividendsAndInterestOnEquityMember_doc" xml:lang="en-US">This member stands for dividends and interest on equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractualMaturities" xlink:to="sid_ContractualMaturities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ContractualMaturities_doc" xml:lang="en-US">The amount refers to contractual maturities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FixedRateNotesMember" xlink:to="sid_FixedRateNotesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FixedRateNotesMember_doc" xml:lang="en-US">This member stands for fixed rate notes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PerpetualBondsMember" xlink:to="sid_PerpetualBondsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PerpetualBondsMember_doc" xml:lang="en-US">This member stands for perpetual bonds.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsAndFinancingThirdPartyCapital" xlink:to="sid_BorrowingsAndFinancingThirdPartyCapital_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BorrowingsAndFinancingThirdPartyCapital_doc" xml:lang="en-US">The amount refers to borrowings and financing (Third-party capital).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DerivativeExchangeRateSwap" xlink:to="sid_DerivativeExchangeRateSwap_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DerivativeExchangeRateSwap_doc" xml:lang="en-US">The amount refers to derivative exchange rate swap.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DesignatedForHedgeAccountingForeignCurrencyTranslation" xlink:to="sid_DesignatedForHedgeAccountingForeignCurrencyTranslation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DesignatedForHedgeAccountingForeignCurrencyTranslation_doc" xml:lang="en-US">The amount refers to designated for hedge accounting foreign currency translation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnResultRecognizedInOtherOperationalHedgingInstrument" xlink:to="sid_EffectOnResultRecognizedInOtherOperationalHedgingInstrument_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EffectOnResultRecognizedInOtherOperationalHedgingInstrument_doc" xml:lang="en-US">The amount refers to effect on result recognized in other operational hedging instrument.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfScenarios" xlink:to="sid_PercentageOfScenarios_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PercentageOfScenarios_doc" xml:lang="en-US">Information about percentage of scenarios.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VariationsOfRiskForProbableScenarios" xlink:to="sid_VariationsOfRiskForProbableScenarios_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_VariationsOfRiskForProbableScenarios_doc" xml:lang="en-US">The amount refers to variations of risk for probable scenarios.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanTwoYearMember" xlink:to="sid_LaterThanTwoYearMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LaterThanTwoYearMember_doc" xml:lang="en-US">This member stands for later than two year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanThreeYearMember" xlink:to="sid_LaterThanThreeYearMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LaterThanThreeYearMember_doc" xml:lang="en-US">This member stands for later than three year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanFourYearMember" xlink:to="sid_LaterThanFourYearMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LaterThanFourYearMember_doc" xml:lang="en-US">This member stands for later than four year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxRelatingToGainsLossesOnRemeasurementsOfDefinedBenefitPlansChargedOrCreditedDirectlyToEquity" xlink:to="sid_IncomeTaxRelatingToGainsLossesOnRemeasurementsOfDefinedBenefitPlansChargedOrCreditedDirectlyToEquity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_IncomeTaxRelatingToGainsLossesOnRemeasurementsOfDefinedBenefitPlansChargedOrCreditedDirectlyToEquity_doc" xml:lang="en-US">The amount refers to income tax relating to gains losses on remeasurements of defined benefit plans charged or credited directly to equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity" xlink:to="sid_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity_doc" xml:lang="en-US">The amount refers to income tax relating to hedges of investments in equity instruments charged or credited directly to equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxRelatingToGainsLossesOnCashFlowHedgesNetOfTaxChargedOrCreditedDirectlyToEquity" xlink:to="sid_IncomeTaxRelatingToGainsLossesOnCashFlowHedgesNetOfTaxChargedOrCreditedDirectlyToEquity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_IncomeTaxRelatingToGainsLossesOnCashFlowHedgesNetOfTaxChargedOrCreditedDirectlyToEquity_doc" xml:lang="en-US">The amount refers to income tax relating to gains losses on cash flow hedges net of tax charged or credited directly to equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxAndSocialContributionAxis" xlink:to="sid_IncomeTaxAndSocialContributionAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_IncomeTaxAndSocialContributionAxis_doc" xml:lang="en-US">The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxLossesMember" xlink:to="sid_TaxLossesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TaxLossesMember_doc" xml:lang="en-US">This member stands for tax losses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeDifferenceExpensesMember" xlink:to="sid_ExchangeDifferenceExpensesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExchangeDifferenceExpensesMember_doc" xml:lang="en-US">This member stands for exchange difference expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LossesOnUsiminasSharesMember" xlink:to="sid_LossesOnUsiminasSharesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LossesOnUsiminasSharesMember_doc" xml:lang="en-US">This member stands for losses on usiminas shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitGeneratedByForeignSubsidiaries" xlink:to="sid_ProfitGeneratedByForeignSubsidiaries_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProfitGeneratedByForeignSubsidiaries_doc" xml:lang="en-US">The amount refers to profit generated by foreign subsidiaries.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxAndSocialContribution" xlink:to="sid_IncomeTaxAndSocialContribution_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_IncomeTaxAndSocialContribution_doc" xml:lang="en-US">The amount refers to income tax and social contribution.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestIncomeNetDefinedBenefitLiabilityAsset" xlink:to="sid_InterestIncomeNetDefinedBenefitLiabilityAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InterestIncomeNetDefinedBenefitLiabilityAsset_doc" xml:lang="en-US">The amount refers to interest income net defined benefit liability asset.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" xlink:to="sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_doc" xml:lang="en-US">The amount refers to expected return on plan assets net defined benefit liability asset.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeExpenseFromDefinedBenefitObligation" xlink:to="sid_IncomeExpenseFromDefinedBenefitObligation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_IncomeExpenseFromDefinedBenefitObligation_doc" xml:lang="en-US">The amount refers to income expense from defined benefit obligation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset" xlink:to="sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset_doc" xml:lang="en-US">The amount refers to change in the asset&amp;#8217;s limit (excluding interest income).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset" xlink:to="sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset_doc" xml:lang="en-US">The amount refers to total cost of actuarial losses and (gains).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RecognisedGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" xlink:to="sid_RecognisedGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RecognisedGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_doc" xml:lang="en-US">The amount refers to recognised gain loss on remeasurement of net defined benefit liability asset.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialLossesAndGainsUnrecognizedInOtherComprehensiveIncome" xlink:to="sid_ActuarialLossesAndGainsUnrecognizedInOtherComprehensiveIncome_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ActuarialLossesAndGainsUnrecognizedInOtherComprehensiveIncome_doc" xml:lang="en-US">The amount refers to actuarial losses and (gains) unrecognized in other comprehensive income.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MixedSupplementaryBenefitPlanMember" xlink:to="sid_MixedSupplementaryBenefitPlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MixedSupplementaryBenefitPlanMember_doc" xml:lang="en-US">This member stands for mixed supplementary benefit plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" xlink:to="sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_doc" xml:lang="en-US">This member stands for plan covering thirty five percent of the average salary.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageSalarySupplementationPlanMember" xlink:to="sid_AverageSalarySupplementationPlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AverageSalarySupplementationPlanMember_doc" xml:lang="en-US">This member stands for average salary supplementation plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfActuarialFinancingMethod" xlink:to="sid_DescriptionOfActuarialFinancingMethod_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DescriptionOfActuarialFinancingMethod_doc" xml:lang="en-US">Represents the information about actuarial financing method.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfRecognitionOfPlanAssets" xlink:to="sid_DescriptionOfRecognitionOfPlanAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DescriptionOfRecognitionOfPlanAssets_doc" xml:lang="en-US">Represents the information about recognition of plan assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssumptionOfRateOfReturnsOnInvestments" xlink:to="sid_ActuarialAssumptionOfRateOfReturnsOnInvestments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ActuarialAssumptionOfRateOfReturnsOnInvestments_doc" xml:lang="en-US">The amount refers to actuarial assumption of rate of returns on investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GeneralMortalityTableDescription" xlink:to="sid_GeneralMortalityTableDescription_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GeneralMortalityTableDescription_doc" xml:lang="en-US">Represents the information about general mortality table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisabilityTableDescription" xlink:to="sid_DisabilityTableDescription_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DisabilityTableDescription_doc" xml:lang="en-US">Represents the information about disability table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisabilityMortalityTableDescription" xlink:to="sid_DisabilityMortalityTableDescription_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DisabilityMortalityTableDescription_doc" xml:lang="en-US">Represents the information about disability mortality table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TurnoverTableDescription" xlink:to="sid_TurnoverTableDescription_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TurnoverTableDescription_doc" xml:lang="en-US">Represents the information about disability turnover table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfRetirementAge" xlink:to="sid_DescriptionOfRetirementAge_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DescriptionOfRetirementAge_doc" xml:lang="en-US">Represents the information about retirement age.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfHouseholdOfActiveParticipants" xlink:to="sid_DescriptionOfHouseholdOfActiveParticipants_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DescriptionOfHouseholdOfActiveParticipants_doc" xml:lang="en-US">Represents the information about Household composition of active participants.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ParticipantsAxis" xlink:to="sid_ParticipantsAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ParticipantsAxis_doc" xml:lang="en-US">The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MaleMember" xlink:to="sid_MaleMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MaleMember_doc" xml:lang="en-US">This member stands for male.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FemaleMember" xlink:to="sid_FemaleMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FemaleMember_doc" xml:lang="en-US">This member stands for female.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageLifeExpectancyOfEmployeesThatAreForty" xlink:to="sid_AverageLifeExpectancyOfEmployeesThatAreForty_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AverageLifeExpectancyOfEmployeesThatAreForty_doc" xml:lang="en-US">Represents the information about average life expectancy in years of employees who are 40.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis" xlink:to="sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis_doc" xml:lang="en-US">The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VariableIncomeMember" xlink:to="sid_VariableIncomeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_VariableIncomeMember_doc" xml:lang="en-US">This member stands for variable income.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FixedIncomeMember" xlink:to="sid_FixedIncomeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FixedIncomeMember_doc" xml:lang="en-US">This member stands for fixed income.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersPlanAssetsMember" xlink:to="sid_OthersPlanAssetsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OthersPlanAssetsMember_doc" xml:lang="en-US">This member stands for others plan assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PlanAssetsPercentage" xlink:to="sid_PlanAssetsPercentage_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PlanAssetsPercentage_doc" xml:lang="en-US">Information about plan assets percentage.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PossibleActuarialAssumptionAxis" xlink:to="sid_PossibleActuarialAssumptionAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PossibleActuarialAssumptionAxis_doc" xml:lang="en-US">The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PossibleIncreaseInActuarialAssumptionMember" xlink:to="sid_PossibleIncreaseInActuarialAssumptionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PossibleIncreaseInActuarialAssumptionMember_doc" xml:lang="en-US">This member stands for possible increase in actuarial assumption.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PossibleDecreaseInActuarialAssumptionMember" xlink:to="sid_PossibleDecreaseInActuarialAssumptionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PossibleDecreaseInActuarialAssumptionMember_doc" xml:lang="en-US">This member stands for possible decrease in actuarial assumption.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SensitivityLevel" xlink:to="sid_SensitivityLevel_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SensitivityLevel_doc" xml:lang="en-US">The amount refers to sensitivity level.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations" xlink:to="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_doc" xml:lang="en-US">The amount refers to effect on current service cost and on interest on actuarial obligations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnPresentValueOfObligations" xlink:to="sid_EffectOnPresentValueOfObligations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EffectOnPresentValueOfObligations_doc" xml:lang="en-US">The amount refers to effect on present value of obligations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths_doc" xml:lang="en-US">Amount of benefits for defined benefit plan Forecast to be paid in next fiscal year following latest fiscal year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo_doc" xml:lang="en-US">Amount of benefits for defined benefit plan Forecast to be paid in second fiscal year following latest fiscal year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree_doc" xml:lang="en-US">Amount of benefits for defined benefit plan Forecast to be paid in third fiscal year following latest fiscal year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour_doc" xml:lang="en-US">Amount of benefits for defined benefit plan Forecast to be paid in fourth fiscal year following latest fiscal year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive_doc" xml:lang="en-US">Amount of benefits for defined benefit plan Forecast to be paid in fifth fiscal year following latest fiscal year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter_doc" xml:lang="en-US">Amount of benefits for defined benefit plan Forecast to be paid in five fiscal years after fifth fiscal year following latest fiscal year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanForecastFutureBenefitPayments" xlink:to="sid_DefinedBenefitPlanForecastFutureBenefitPayments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DefinedBenefitPlanForecastFutureBenefitPayments_doc" xml:lang="en-US">Amount of benefits for defined benefit plan Forecast to be paid.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PostEmploymentHealthcareBenefitsMember" xlink:to="sid_PostEmploymentHealthcareBenefitsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PostEmploymentHealthcareBenefitsMember_doc" xml:lang="en-US">This member stands for post employment healthcare benefits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LiabilitiesOfBenefitPlan" xlink:to="sid_LiabilitiesOfBenefitPlan_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LiabilitiesOfBenefitPlan_doc" xml:lang="en-US">The amount of liabilites held by retirement benefit plans.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpensesRecognizedInIncomeNetDefinedBenefitLiability" xlink:to="sid_ExpensesRecognizedInIncomeNetDefinedBenefitLiability_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExpensesRecognizedInIncomeNetDefinedBenefitLiability_doc" xml:lang="en-US">The amount refers to expenses recognized in income for the year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability" xlink:to="sid_SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability_doc" xml:lang="en-US">The amount refers to sponsor&amp;#8217;s contributions transferred in prior year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RecognitionOfLossGainNetDefinedBenefitLiability" xlink:to="sid_RecognitionOfLossGainNetDefinedBenefitLiability_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RecognitionOfLossGainNetDefinedBenefitLiability_doc" xml:lang="en-US">The amount refers to recognition of loss gain net defined benefit liability.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialGainsLossesDefinedBenefitLiabilityAsset" xlink:to="sid_ActuarialGainsLossesDefinedBenefitLiabilityAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ActuarialGainsLossesDefinedBenefitLiabilityAsset_doc" xml:lang="en-US">The amount refers to actuarial gains losses defined benefit liability asset.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageLifeExpectancyOfEmployees" xlink:to="sid_AverageLifeExpectancyOfEmployees_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AverageLifeExpectancyOfEmployees_doc" xml:lang="en-US">Represents the information about average life expectancy in years of employees who are 65.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor" xlink:to="sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor_doc" xml:lang="en-US">Real increase in medical costs based on age (Aging Factor)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageMedicalCostClaimCost" xlink:to="sid_AverageMedicalCostClaimCost_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AverageMedicalCostClaimCost_doc" xml:lang="en-US">Represents the information about average medical cost (Claim cost).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1" xlink:to="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_doc" xml:lang="en-US">The amount refers to effect on current service cost and on interest on actuarial obligations1.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOnPresentValueOfObligations1" xlink:to="sid_EffectOnPresentValueOfObligations1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EffectOnPresentValueOfObligations1_doc" xml:lang="en-US">The amount refers to effect on present value of obligations1.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActiveContributorsMember" xlink:to="sid_ActiveContributorsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ActiveContributorsMember_doc" xml:lang="en-US">This member stands for active contributors.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RetiredEmployeesMember" xlink:to="sid_RetiredEmployeesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RetiredEmployeesMember_doc" xml:lang="en-US">This member stands for retired employees.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RelatedBeneficiariesMember" xlink:to="sid_RelatedBeneficiariesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RelatedBeneficiariesMember_doc" xml:lang="en-US">This member stands for related beneficiaries.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DefinedBenefitPlanMember" xlink:to="sid_DefinedBenefitPlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DefinedBenefitPlanMember_doc" xml:lang="en-US">This member stands for defined benefit plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MixedPlanMember" xlink:to="sid_MixedPlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MixedPlanMember_doc" xml:lang="en-US">This member stands for mixed plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CbsprevNamisaPlanMember" xlink:to="sid_CbsprevNamisaPlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CbsprevNamisaPlanMember_doc" xml:lang="en-US">This member stands for cbsprev namisa plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CbsprevPlanMember" xlink:to="sid_CbsprevPlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CbsprevPlanMember_doc" xml:lang="en-US">This member stands for cbsprev plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfSharesHeld" xlink:to="sid_NumberOfSharesHeld_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NumberOfSharesHeld_doc" xml:lang="en-US">Represents the number of common shares held.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PlanAssetsValue" xlink:to="sid_PlanAssetsValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PlanAssetsValue_doc" xml:lang="en-US">The amount refers to plan assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfBenefitReceivingInCash" xlink:to="sid_PercentageOfBenefitReceivingInCash_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PercentageOfBenefitReceivingInCash_doc" xml:lang="en-US">Represents the information about percentage of benefit receiving in cash.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PensionPlanExpense" xlink:to="sid_PensionPlanExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PensionPlanExpense_doc" xml:lang="en-US">The amount refers to pension plan expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossDebitperShareholdersEquity" xlink:to="sid_GrossDebitperShareholdersEquity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GrossDebitperShareholdersEquity_doc" xml:lang="en-US">The amount refers to gross debitper shareholders equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive" xlink:to="sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive_doc" xml:lang="en-US">The amount refers to average life expectancy of employees that are sixty five.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ThirdPartiesMember" xlink:to="sid_ThirdPartiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ThirdPartiesMember_doc" xml:lang="en-US">The member represent third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RelatedPartieMember" xlink:to="sid_RelatedPartieMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RelatedPartieMember_doc" xml:lang="en-US">The member represent related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossTradeReceivable" xlink:to="sid_GrossTradeReceivable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GrossTradeReceivable_doc" xml:lang="en-US">The amount of gross trade receivable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NotLaterThanOneMonthsMember" xlink:to="sid_NotLaterThanOneMonthsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NotLaterThanOneMonthsMember_doc" xml:lang="en-US">The member represent not later than one monts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpectedAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="sid_ExpectedAllowanceAccountForCreditLossesOfFinancialAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExpectedAllowanceAccountForCreditLossesOfFinancialAssets_doc" xml:lang="en-US">The amount of expected allowance account for credit losses of financial assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TradeReceivablesTransactionCosts" xlink:to="sid_TradeReceivablesTransactionCosts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TradeReceivablesTransactionCosts_doc" xml:lang="en-US">The amount of trade receivables transaction costs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DebitOfEmployeesMember" xlink:to="sid_DebitOfEmployeesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DebitOfEmployeesMember_doc" xml:lang="en-US">The member represent debit of employees.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember" xlink:to="sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember_doc" xml:lang="en-US">This member stands for monetary adjustment related to the eletrobrass compulsory loan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsReceivableMember" xlink:to="sid_DividendsReceivableMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DividendsReceivableMember_doc" xml:lang="en-US">This member stands for dividends receivable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NortheastInvestmentFundFINORMember" xlink:to="sid_NortheastInvestmentFundFINORMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NortheastInvestmentFundFINORMember_doc" xml:lang="en-US">This member stands for northeast investment fund finor.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RecoverableTaxesMember" xlink:to="sid_RecoverableTaxesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RecoverableTaxesMember_doc" xml:lang="en-US">This member stands for recoverable taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PrepaidExpensesMember" xlink:to="sid_PrepaidExpensesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PrepaidExpensesMember_doc" xml:lang="en-US">This member stands for prepaid expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DerivativeFinancialInstrumentsMember" xlink:to="sid_DerivativeFinancialInstrumentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DerivativeFinancialInstrumentsMember_doc" xml:lang="en-US">This member stands for derivative financial instruments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SecuritiesHeldForTradingMember" xlink:to="sid_SecuritiesHeldForTradingMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SecuritiesHeldForTradingMember_doc" xml:lang="en-US">This member stands for securities held for trading.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LoansWithRelatedPartiesMember" xlink:to="sid_LoansWithRelatedPartiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LoansWithRelatedPartiesMember_doc" xml:lang="en-US">This member stands for loans with related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherReceivablesFromRelatedPartiesMember" xlink:to="sid_OtherReceivablesFromRelatedPartiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherReceivablesFromRelatedPartiesMember_doc" xml:lang="en-US">This member stands for other receivables from related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherMember" xlink:to="sid_OtherMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherMember_doc" xml:lang="en-US">This member stands for other.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IronOreInventoryMember" xlink:to="sid_IronOreInventoryMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_IronOreInventoryMember_doc" xml:lang="en-US">This member stands for iron ore inventory.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssetRelatedPartyMember" xlink:to="sid_ActuarialAssetRelatedPartyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ActuarialAssetRelatedPartyMember_doc" xml:lang="en-US">This member stands for actuarial asset related party.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CreditsWithThePGFNMember" xlink:to="sid_CreditsWithThePGFNMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CreditsWithThePGFNMember_doc" xml:lang="en-US">This member stands for credits with the pgfn.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_JudicialDepositsMember" xlink:to="sid_JudicialDepositsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_JudicialDepositsMember_doc" xml:lang="en-US">This member stands for judicial deposits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherReceivablesMember" xlink:to="sid_OtherReceivablesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherReceivablesMember_doc" xml:lang="en-US">This member stands for other receivables.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FreightExpensesMember" xlink:to="sid_FreightExpensesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FreightExpensesMember_doc" xml:lang="en-US">This member stands for freight expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CBSIOneMember" xlink:to="sid_CBSIOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CBSIOneMember_doc" xml:lang="en-US">This member stands for cbsi one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_JointVentureAndJointOperationMember" xlink:to="sid_JointVentureAndJointOperationMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_JointVentureAndJointOperationMember_doc" xml:lang="en-US">This member stands for joint venture and joint operation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ArvediMetalferDoBrasilMember" xlink:to="sid_ArvediMetalferDoBrasilMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ArvediMetalferDoBrasilMember_doc" xml:lang="en-US">This member stands for arvedi metalfer do brasil.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_USIMINASMember" xlink:to="sid_USIMINASMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_USIMINASMember_doc" xml:lang="en-US">This member stands for u s i m i n a s.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PanatlanticaMember" xlink:to="sid_PanatlanticaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PanatlanticaMember_doc" xml:lang="en-US">This member stands for panatlantica.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ClassifiedAtFairValueThroughProfitOrLossMember" xlink:to="sid_ClassifiedAtFairValueThroughProfitOrLossMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ClassifiedAtFairValueThroughProfitOrLossMember_doc" xml:lang="en-US">This member stands for classified at fair value through profit or loss.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherInvestimentsMember" xlink:to="sid_OtherInvestimentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherInvestimentsMember_doc" xml:lang="en-US">This member stands for other investiments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitOnSubsidiariesInventoriesMember" xlink:to="sid_ProfitOnSubsidiariesInventoriesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProfitOnSubsidiariesInventoriesMember_doc" xml:lang="en-US">This member stands for profit on subsidiaries inventories.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersMember" xlink:to="sid_OthersMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OthersMember_doc" xml:lang="en-US">This member stands for others.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_TotalInvestimentsMember" xlink:label="sid_TotalInvestimentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalInvestimentsMember" xlink:to="sid_TotalInvestimentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TotalInvestimentsMember_doc" xml:lang="en-US">This member stands for total investiments.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_InvestimentsInAssetsMember" xlink:label="sid_InvestimentsInAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestimentsInAssetsMember" xlink:to="sid_InvestimentsInAssetsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InvestimentsInAssetsMember_doc" xml:lang="en-US">This member stands for investiments in assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ClassificationOfInvestimentsInTheBalanceSheetMember" xlink:to="sid_ClassificationOfInvestimentsInTheBalanceSheetMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ClassificationOfInvestimentsInTheBalanceSheetMember_doc" xml:lang="en-US">This member stands for classification of investiments in the balance sheet.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PreferredSharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates" xlink:to="sid_PreferredSharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PreferredSharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates_doc" xml:lang="en-US">Information about preferred shares in entity held by entity or by its subsidiaries or associates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueAllocation" xlink:to="sid_FairValueAllocation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FairValueAllocation_doc" xml:lang="en-US">The amount refers to fair value allocation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalIncreaseAcquisitionOfShares" xlink:to="sid_CapitalIncreaseAcquisitionOfShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CapitalIncreaseAcquisitionOfShares_doc" xml:lang="en-US">Information about capital increase acquisition of shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquityPickup" xlink:to="sid_EquityPickup_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EquityPickup_doc" xml:lang="en-US">The amount refers to equity pickup.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReceiptOfSaleOfSharesUsiminas" xlink:to="sid_ReceiptOfSaleOfSharesUsiminas_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ReceiptOfSaleOfSharesUsiminas_doc" xml:lang="en-US">Information about receipt of sale of shares usiminas.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UpdateOfVJRShares" xlink:to="sid_UpdateOfVJRShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_UpdateOfVJRShares_doc" xml:lang="en-US">Information about update of v j r shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReclassificationOfUsiminasShares" xlink:to="sid_ReclassificationOfUsiminasShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ReclassificationOfUsiminasShares_doc" xml:lang="en-US">Information about reclassification of usiminas shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationCbsi" xlink:to="sid_ConsolidationCbsi_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ConsolidationCbsi_doc" xml:lang="en-US">The amount refers to consolidation cbsi.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AmortizationOfFairValueInvestmentInMrs" xlink:to="sid_AmortizationOfFairValueInvestmentInMrs_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AmortizationOfFairValueInvestmentInMrs_doc" xml:lang="en-US">The amount refers to amortization of fair value investment in mrs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherAdjustmentsToInvestmentsInSubsidiariesJointVenturesAndAssociates" xlink:to="sid_OtherAdjustmentsToInvestmentsInSubsidiariesJointVenturesAndAssociates_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherAdjustmentsToInvestmentsInSubsidiariesJointVenturesAndAssociates_doc" xml:lang="en-US">The amount refers to other adjustments to investments in subsidiaries joint ventures and associates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CBSIMember" xlink:to="sid_CBSIMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CBSIMember_doc" xml:lang="en-US">This member stands for cbsi.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransnordestinaMember" xlink:to="sid_TransnordestinaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TransnordestinaMember_doc" xml:lang="en-US">This member stands for transnordestina.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGross" xlink:to="sid_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGross_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGross_doc" xml:lang="en-US">The amount refers to share of profit loss of associates and joint ventures accounted for using equity method gross.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EliminationsToCostOfSalesFromSubsidiariesJointlyControlledEntitiesAndAssociates" xlink:to="sid_EliminationsToCostOfSalesFromSubsidiariesJointlyControlledEntitiesAndAssociates_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EliminationsToCostOfSalesFromSubsidiariesJointlyControlledEntitiesAndAssociates_doc" xml:lang="en-US">The amount refers to eliminations to cost of sales from subsidiaries jointly controlled entities and associates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EliminationsToTaxesFromSubsidiariesJointlyControlledEntitiesAndAssociates" xlink:to="sid_EliminationsToTaxesFromSubsidiariesJointlyControlledEntitiesAndAssociates_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EliminationsToTaxesFromSubsidiariesJointlyControlledEntitiesAndAssociates_doc" xml:lang="en-US">The amount refers to eliminations to taxes from subsidiaries jointly controlled entities and associates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AmortizationOfFairValueInvestmentOthers" xlink:to="sid_AmortizationOfFairValueInvestmentOthers_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AmortizationOfFairValueInvestmentOthers_doc" xml:lang="en-US">The amount refers to amortization of fair value investment others.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ItaEnergeticaMember" xlink:to="sid_ItaEnergeticaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ItaEnergeticaMember_doc" xml:lang="en-US">This member stands for ita energetica.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MRSLogisticaMember" xlink:to="sid_MRSLogisticaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MRSLogisticaMember_doc" xml:lang="en-US">This member stands for m r s logistica.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CBSI1Member" xlink:to="sid_CBSI1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CBSI1Member_doc" xml:lang="en-US">This member stands for cbs i1.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransnordestinaLogisticaMember" xlink:to="sid_TransnordestinaLogisticaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TransnordestinaLogisticaMember_doc" xml:lang="en-US">This member stands for transnordestina logistica.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsiderationPaidForAcquisition" xlink:to="sid_ConsiderationPaidForAcquisition_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ConsiderationPaidForAcquisition_doc" xml:lang="en-US">The amount refers to consideration paid for acquisition.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueOfShareholdersEquityOnAcquisitionDate" xlink:to="sid_FairValueOfShareholdersEquityOnAcquisitionDate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FairValueOfShareholdersEquityOnAcquisitionDate_doc" xml:lang="en-US">The amount refers to fair value of shareholders equity on acquisition date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccountReceivableAsOfAcquisitionDate" xlink:to="sid_AccountReceivableAsOfAcquisitionDate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AccountReceivableAsOfAcquisitionDate_doc" xml:lang="en-US">The amount refers to account receivable as of acquisition date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherAssetsAsOfAcquisitionDate" xlink:to="sid_OtherAssetsAsOfAcquisitionDate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherAssetsAsOfAcquisitionDate_doc" xml:lang="en-US">The amount refers to other assets as of acquisition date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AssetsRecognisedAsOfAcquisitionDate" xlink:to="sid_AssetsRecognisedAsOfAcquisitionDate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AssetsRecognisedAsOfAcquisitionDate_doc" xml:lang="en-US">The amount refers to assets recognised as of acquisition date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PayrollAndRelatedTaxesRecognisedAsOfAcquisitionDate" xlink:to="sid_PayrollAndRelatedTaxesRecognisedAsOfAcquisitionDate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PayrollAndRelatedTaxesRecognisedAsOfAcquisitionDate_doc" xml:lang="en-US">The amount refers to payroll and related taxes recognised as of acquisition date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionsRecognisedAsOfAcquisitionDate" xlink:to="sid_ProvisionsRecognisedAsOfAcquisitionDate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProvisionsRecognisedAsOfAcquisitionDate_doc" xml:lang="en-US">The amount refers to provisions recognised as of acquisition date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherLiabilitiesRecognisedAsOfAcquisitionDate" xlink:to="sid_OtherLiabilitiesRecognisedAsOfAcquisitionDate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherLiabilitiesRecognisedAsOfAcquisitionDate_doc" xml:lang="en-US">The amount refers to other liabilities recognised as of acquisition date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LiabilitiesRecognisedAsOfAcquisitionDate" xlink:to="sid_LiabilitiesRecognisedAsOfAcquisitionDate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LiabilitiesRecognisedAsOfAcquisitionDate_doc" xml:lang="en-US">The amount refers to liabilities recognised as of acquisition date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowProjectionAxis" xlink:to="sid_CashFlowProjectionAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CashFlowProjectionAxis_doc" xml:lang="en-US">The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_CashFlowProjectionDomain" xlink:label="sid_CashFlowProjectionDomain" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowProjectionDomain" xlink:to="sid_CashFlowProjectionDomain_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CashFlowProjectionDomain_doc" xml:lang="en-US">The amount refers to cash flow projection domain.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EstimatedCostsMember" xlink:to="sid_EstimatedCostsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EstimatedCostsMember_doc" xml:lang="en-US">This member stands for estimated costs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrowthRateInPerpetuityMember" xlink:to="sid_GrowthRateInPerpetuityMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GrowthRateInPerpetuityMember_doc" xml:lang="en-US">This member stands for growth rate in perpetuity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DiscountRateMember" xlink:to="sid_DiscountRateMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DiscountRateMember_doc" xml:lang="en-US">This member stands for discount rate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossMarginMember" xlink:to="sid_GrossMarginMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GrossMarginMember_doc" xml:lang="en-US">This member stands for gross margin.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainAssumptions" xlink:to="sid_MainAssumptions_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainAssumptions_doc" xml:lang="en-US">The amount refers to main assumptions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CostOfInvestmentProperty" xlink:to="sid_CostOfInvestmentProperty_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CostOfInvestmentProperty_doc" xml:lang="en-US">The amount refers to cost of investment property.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FerroviaTransnordestinaLogisticaSAMember" xlink:to="sid_FerroviaTransnordestinaLogisticaSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FerroviaTransnordestinaLogisticaSAMember_doc" xml:lang="en-US">This member stands for ferrovia transnordestina logistica sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ClassBPreferredSharesMember" xlink:to="sid_ClassBPreferredSharesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ClassBPreferredSharesMember_doc" xml:lang="en-US">This member stands for class b preferred shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TheNortheastInvestmentFundFINORMember" xlink:to="sid_TheNortheastInvestmentFundFINORMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TheNortheastInvestmentFundFINORMember_doc" xml:lang="en-US">This member stands for the northeast investment fund f i n o r.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HeartlandSteelProcessingLLCMember" xlink:to="sid_HeartlandSteelProcessingLLCMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_HeartlandSteelProcessingLLCMember_doc" xml:lang="en-US">This member stands for heartland steel processing llc.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsorcioDaUsinaHidreletricaDeIgarapavaMember" xlink:to="sid_ConsorcioDaUsinaHidreletricaDeIgarapavaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ConsorcioDaUsinaHidreletricaDeIgarapavaMember_doc" xml:lang="en-US">This member stands for consorcio da usina hidreletrica de igarapava.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_USIM5Member" xlink:to="sid_USIM5Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_USIM5Member_doc" xml:lang="en-US">This member stands for usim5.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PropertyPlantAndEquipments" xlink:to="sid_PropertyPlantAndEquipments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PropertyPlantAndEquipments_doc" xml:lang="en-US">Property, Plant and equipment less depreciation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProportionOfOwnershipInterestPreviouslyInSubsidiary" xlink:to="sid_ProportionOfOwnershipInterestPreviouslyInSubsidiary_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProportionOfOwnershipInterestPreviouslyInSubsidiary_doc" xml:lang="en-US">The amount refers to proportion of ownership interest previously in subsidiary.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfSharesAcquire" xlink:to="sid_NumberOfSharesAcquire_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NumberOfSharesAcquire_doc" xml:lang="en-US">Information about number of shares acquire.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfSharesAcquireValue" xlink:to="sid_NumberOfSharesAcquireValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NumberOfSharesAcquireValue_doc" xml:lang="en-US">Information about number of shares acquire value.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfDilutedShares" xlink:to="sid_PercentageOfDilutedShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PercentageOfDilutedShares_doc" xml:lang="en-US">Information about percentage of diluted shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainOnDilutedShares" xlink:to="sid_GainOnDilutedShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GainOnDilutedShares_doc" xml:lang="en-US">Information about gain on diluted shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransferOfShares" xlink:to="sid_TransferOfShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TransferOfShares_doc" xml:lang="en-US">Information about transfer of shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfShares" xlink:to="sid_PercentageOfShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PercentageOfShares_doc" xml:lang="en-US">Information about percentage of shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransactionPrice" xlink:to="sid_TransactionPrice_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TransactionPrice_doc" xml:lang="en-US">The amount refers to transaction price.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfPreferredSharesIssuedOne" xlink:to="sid_NumberOfPreferredSharesIssuedOne_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NumberOfPreferredSharesIssuedOne_doc" xml:lang="en-US">Information about number of preferred shares issued one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfPreferredSharesIssuedValueOne" xlink:to="sid_NumberOfPreferredSharesIssuedValueOne_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NumberOfPreferredSharesIssuedValueOne_doc" xml:lang="en-US">Information about number of preferred shares issued value one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxMember" xlink:to="sid_TaxMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TaxMember_doc" xml:lang="en-US">This member stands for tax.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SocialSecurityMember" xlink:to="sid_SocialSecurityMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SocialSecurityMember_doc" xml:lang="en-US">This member stands for social security.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaborMember" xlink:to="sid_LaborMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LaborMember_doc" xml:lang="en-US">This member stands for labor.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CivilMember" xlink:to="sid_CivilMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CivilMember_doc" xml:lang="en-US">This member stands for civil.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EnvironmentalMember" xlink:to="sid_EnvironmentalMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EnvironmentalMember_doc" xml:lang="en-US">This member stands for environmental.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DepositOfAGuaranteeMember" xlink:to="sid_DepositOfAGuaranteeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DepositOfAGuaranteeMember_doc" xml:lang="en-US">This member stands for deposit of a guarantee.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EnvironmentalLiabilitiesMember" xlink:to="sid_EnvironmentalLiabilitiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EnvironmentalLiabilitiesMember_doc" xml:lang="en-US">This member stands for environmental liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AssetRetirementObligationsMember" xlink:to="sid_AssetRetirementObligationsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AssetRetirementObligationsMember_doc" xml:lang="en-US">This member stands for asset retirement obligations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccruedLiabilitieCurrent" xlink:to="sid_AccruedLiabilitieCurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AccruedLiabilitieCurrent_doc" xml:lang="en-US">The amount refers to accrued liabilitie current.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccruedLiabilitiesNonCurrent" xlink:to="sid_AccruedLiabilitiesNonCurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AccruedLiabilitiesNonCurrent_doc" xml:lang="en-US">The amount refers to accrued liabilities non current.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_JudicialDepositsCurrent" xlink:to="sid_JudicialDepositsCurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_JudicialDepositsCurrent_doc" xml:lang="en-US">The amount refers to judicial deposits current.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_JudicialDepositsNonCurrent" xlink:to="sid_JudicialDepositsNonCurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_JudicialDepositsNonCurrent_doc" xml:lang="en-US">The amount of judical deposits non current.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdditionsToAccruals" xlink:to="sid_AdditionsToAccruals_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AdditionsToAccruals_doc" xml:lang="en-US">The amount refers to additions to accruals.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccruedCharges" xlink:to="sid_AccruedCharges_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AccruedCharges_doc" xml:lang="en-US">The amount refers to accrued charges.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetUtilizationOfAccrualReversal" xlink:to="sid_NetUtilizationOfAccrualReversal_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NetUtilizationOfAccrualReversal_doc" xml:lang="en-US">The amount refers to net utilization of accrual reversal.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter11Member" xlink:to="sid_MainLegalMatter11Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter11Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter23Member" xlink:to="sid_MainLegalMatter23Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter23Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter1Member" xlink:to="sid_MainLegalMatter1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter1Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter2Member" xlink:to="sid_MainLegalMatter2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter2Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter3Member" xlink:to="sid_MainLegalMatter3Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter3Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter4Member" xlink:to="sid_MainLegalMatter4Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter4Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter5Member" xlink:to="sid_MainLegalMatter5Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter5Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter7Member" xlink:to="sid_MainLegalMatter7Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter7Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter8Member" xlink:to="sid_MainLegalMatter8Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter8Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter10Member" xlink:to="sid_MainLegalMatter10Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter10Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter20Member" xlink:to="sid_MainLegalMatter20Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter20Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter13Member" xlink:to="sid_MainLegalMatter13Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter13Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter14Member" xlink:to="sid_MainLegalMatter14Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter14Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter15Member" xlink:to="sid_MainLegalMatter15Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter15Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter21Member" xlink:to="sid_MainLegalMatter21Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter21Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter16Member" xlink:to="sid_MainLegalMatter16Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter16Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter17Member" xlink:to="sid_MainLegalMatter17Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter17Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter18Member" xlink:to="sid_MainLegalMatter18Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter18Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter19Member" xlink:to="sid_MainLegalMatter19Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter19Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MainLegalMatter6Member" xlink:label="sid_MainLegalMatter6Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter6Member" xlink:to="sid_MainLegalMatter6Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter6Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_MainLegalMatter12Member" xlink:label="sid_MainLegalMatter12Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter12Member" xlink:to="sid_MainLegalMatter12Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter12Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MainLegalMatter22Member" xlink:to="sid_MainLegalMatter22Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MainLegalMatter22Member_doc" xml:lang="en-US">This member stands for main legal matter.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_INEAMember" xlink:to="sid_INEAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_INEAMember_doc" xml:lang="en-US">This member stands for i n e a.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AgreementMember" xlink:to="sid_AgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AgreementMember_doc" xml:lang="en-US">This member stands for agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MunicipalityOfVoltaRedondaMember" xlink:to="sid_MunicipalityOfVoltaRedondaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MunicipalityOfVoltaRedondaMember_doc" xml:lang="en-US">This member stands for municipality of volta redonda.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfLawsuitsDefendant" xlink:to="sid_NumberOfLawsuitsDefendant_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NumberOfLawsuitsDefendant_doc" xml:lang="en-US">The amount refers to number of lawsuits defendant.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfServiceAllocated" xlink:to="sid_DescriptionOfServiceAllocated_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DescriptionOfServiceAllocated_doc" xml:lang="en-US">The amount refers to description of service allocated.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherOneMember" xlink:to="sid_OtherOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherOneMember_doc" xml:lang="en-US">This member stands for other one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VicunhaAcosSAMember" xlink:to="sid_VicunhaAcosSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_VicunhaAcosSAMember_doc" xml:lang="en-US">This member stands for vicunha acos s a.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RioLacoParticipacoesSAMember" xlink:to="sid_RioLacoParticipacoesSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RioLacoParticipacoesSAMember_doc" xml:lang="en-US">This member stands for rio laco participacoes s a.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NyseAdrsMember" xlink:to="sid_NyseAdrsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NyseAdrsMember_doc" xml:lang="en-US">This member stands for nyse adrs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_USIM3Member" xlink:to="sid_USIM3Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_USIM3Member_doc" xml:lang="en-US">This member stands for u s i m3.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BuybackProgram9Member" xlink:to="sid_BuybackProgram9Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BuybackProgram9Member_doc" xml:lang="en-US">This member stands for buyback program9.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BuybackProgram9Number2Member" xlink:to="sid_BuybackProgram9Number2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BuybackProgram9Number2Member_doc" xml:lang="en-US">This member stands for buyback program9 number2.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BoardsAuthorizationDate" xlink:to="sid_BoardsAuthorizationDate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BoardsAuthorizationDate_doc" xml:lang="en-US">The amount refers to boards authorization date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BuybackProgramPeriod" xlink:to="sid_BuybackProgramPeriod_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BuybackProgramPeriod_doc" xml:lang="en-US">The amount refers to buyback program period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AverageBuybackPrice" xlink:to="sid_AverageBuybackPrice_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AverageBuybackPrice_doc" xml:lang="en-US">The amount refers to average buyback price.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MinimumAndMaximumBuybackPrice" xlink:to="sid_MinimumAndMaximumBuybackPrice_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MinimumAndMaximumBuybackPrice_doc" xml:lang="en-US">The amount refers to minimum and maximum buyback price.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfSharesRepurchased" xlink:to="sid_NumberOfSharesRepurchased_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NumberOfSharesRepurchased_doc" xml:lang="en-US">Information about number of shares repurchased.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfSharesCancelled" xlink:to="sid_NumberOfSharesCancelled_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NumberOfSharesCancelled_doc" xml:lang="en-US">Information about number of shares cancelled.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisposalOfShares" xlink:to="sid_DisposalOfShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DisposalOfShares_doc" xml:lang="en-US">Information about disposal of shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_WeightAverageSharePrice" xlink:to="sid_WeightAverageSharePrice_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_WeightAverageSharePrice_doc" xml:lang="en-US">The amount refers to weight average share price.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TreasurySharesMarketPrice" xlink:to="sid_TreasurySharesMarketPrice_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TreasurySharesMarketPrice_doc" xml:lang="en-US">Information about treasury shares market price.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalIncrease" xlink:to="sid_CapitalIncrease_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CapitalIncrease_doc" xml:lang="en-US">The amount refers to capital increase.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfSharesIssuedOne" xlink:to="sid_NumberOfSharesIssuedOne_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NumberOfSharesIssuedOne_doc" xml:lang="en-US">Number of shares issued one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitOnSaleOfShares" xlink:to="sid_ProfitOnSaleOfShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProfitOnSaleOfShares_doc" xml:lang="en-US">Profit on sale of shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ParticipantsSalaryTerm" xlink:to="sid_ParticipantsSalaryTerm_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ParticipantsSalaryTerm_doc" xml:lang="en-US">The amount refers to participants salary term.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AmountOfInsuredAssets" xlink:to="sid_AmountOfInsuredAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AmountOfInsuredAssets_doc" xml:lang="en-US">Amount refers to the insured asstes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfInsuredAssets" xlink:to="sid_DescriptionOfInsuredAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DescriptionOfInsuredAssets_doc" xml:lang="en-US">Information by description of insured assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentsForIncomeTaxAndSocialContributionPaid" xlink:to="sid_AdjustmentsForIncomeTaxAndSocialContributionPaid_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AdjustmentsForIncomeTaxAndSocialContributionPaid_doc" xml:lang="en-US">The cash outflow from a income tax and social contribution paid.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest" xlink:to="sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest_doc" xml:lang="en-US">The cash outflow from addition to PP&amp;amp;E with interest capitalization.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InitialAdoptionRightOfUse" xlink:to="sid_InitialAdoptionRightOfUse_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InitialAdoptionRightOfUse_doc" xml:lang="en-US">The cash outflow for adoption to right-of-use assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RemeasurementRightOfUse1" xlink:to="sid_RemeasurementRightOfUse1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RemeasurementRightOfUse1_doc" xml:lang="en-US">The amount refers to remeasurement right of use1.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AcquisitionOfFxedAssetsLoanNetOfTaxes" xlink:to="sid_AcquisitionOfFxedAssetsLoanNetOfTaxes_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AcquisitionOfFxedAssetsLoanNetOfTaxes_doc" xml:lang="en-US">The cash outflow for acquisition of fixed assets through a loan, net of taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AcquisitionOfFixedAssetsByAuction" xlink:to="sid_AcquisitionOfFixedAssetsByAuction_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AcquisitionOfFixedAssetsByAuction_doc" xml:lang="en-US">The cash outflow for acquisition of fixed assets through auction.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonMonetaryTransactionWithJointVenture" xlink:to="sid_NonMonetaryTransactionWithJointVenture_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NonMonetaryTransactionWithJointVenture_doc" xml:lang="en-US">The cash out flow from non monetary transaction with joint venture.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NetAdditionalCash" xlink:to="sid_NetAdditionalCash_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NetAdditionalCash_doc" xml:lang="en-US">Amount refers to the net additionl cash.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EventAfterReportingPeriodMember" xlink:to="sid_EventAfterReportingPeriodMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EventAfterReportingPeriodMember_doc" xml:lang="en-US">This member stands for event after reporting period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustmentForAccumulatedRecoverableValueMember" xlink:to="sid_AdjustmentForAccumulatedRecoverableValueMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AdjustmentForAccumulatedRecoverableValueMember_doc" xml:lang="en-US">This member stands for adjustment for accumulated recoverable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationCBSIntangibleAssetsAndGoodwill" xlink:to="sid_ConsolidationCBSIntangibleAssetsAndGoodwill_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ConsolidationCBSIntangibleAssetsAndGoodwill_doc" xml:lang="en-US">The amount refers to consolidation c b s intangible assets and goodwill.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PackagingMember" xlink:to="sid_PackagingMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PackagingMember_doc" xml:lang="en-US">The member stands for the packaging.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LongStelMember" xlink:to="sid_LongStelMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LongStelMember_doc" xml:lang="en-US">The member stands for the long stel.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MiningMember" xlink:to="sid_MiningMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MiningMember_doc" xml:lang="en-US">The member stands for the mining.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MinningMember" xlink:to="sid_MinningMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MinningMember_doc" xml:lang="en-US">This member stands for minning.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherSteelMember" xlink:to="sid_OtherSteelMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherSteelMember_doc" xml:lang="en-US">The member stands for the other steel.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FlatSteelMember" xlink:to="sid_FlatSteelMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FlatSteelMember_doc" xml:lang="en-US">This member stands for flat steel.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LogisticMember" xlink:to="sid_LogisticMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LogisticMember_doc" xml:lang="en-US">This member stands for logistic.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization" xlink:to="sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_doc" xml:lang="en-US">The description of key assumptions on which management has based its cost atualization for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CKTRBrasilServicosLtdaMember" xlink:to="sid_CKTRBrasilServicosLtdaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CKTRBrasilServicosLtdaMember_doc" xml:lang="en-US">This member stands for c k t r brasil servicos ltda.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TypeOfFunctionalCurrencyAxis" xlink:to="sid_TypeOfFunctionalCurrencyAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TypeOfFunctionalCurrencyAxis_doc" xml:lang="en-US">The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VariableInterestMember" xlink:to="sid_VariableInterestMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_VariableInterestMember_doc" xml:lang="en-US">This member stands for variable interest.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PrepaymentMember" xlink:to="sid_PrepaymentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PrepaymentMember_doc" xml:lang="en-US">This member stands for prepayment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ForeignCurrencyMember" xlink:to="sid_ForeignCurrencyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ForeignCurrencyMember_doc" xml:lang="en-US">This member stands for foreign currency.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FixedInterestMember" xlink:to="sid_FixedInterestMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FixedInterestMember_doc" xml:lang="en-US">This member stands for fixed interest.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondsPerpetualBondsAndACCMember" xlink:to="sid_BondsPerpetualBondsAndACCMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BondsPerpetualBondsAndACCMember_doc" xml:lang="en-US">This member stands for bonds perpetual bonds and a c c.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BNDESFINAMEDebenturesNCEAndCCBMember" xlink:to="sid_BNDESFINAMEDebenturesNCEAndCCBMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BNDESFINAMEDebenturesNCEAndCCBMember_doc" xml:lang="en-US">This member stands for b n d e s f i n a m e debentures n c e and c c b.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IntercompanyMember" xlink:to="sid_IntercompanyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_IntercompanyMember_doc" xml:lang="en-US">This member stands for intercompany.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LocalCurrencyMember" xlink:to="sid_LocalCurrencyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LocalCurrencyMember_doc" xml:lang="en-US">This member stands for local currency.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossShorttermBorrowings" xlink:to="sid_GrossShorttermBorrowings_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GrossShorttermBorrowings_doc" xml:lang="en-US">The amount refers to gross shortterm borrowings.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossLongtermBorrowings" xlink:to="sid_GrossLongtermBorrowings_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GrossLongtermBorrowings_doc" xml:lang="en-US">The amount refers to gross longterm borrowings.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingCostsRecognisedAsExpenseCurrent" xlink:to="sid_BorrowingCostsRecognisedAsExpenseCurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BorrowingCostsRecognisedAsExpenseCurrent_doc" xml:lang="en-US">The amount refers to borrowing costs recognised as expense current.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingCostsRecognisedAsExpenseNoncurent" xlink:to="sid_BorrowingCostsRecognisedAsExpenseNoncurent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BorrowingCostsRecognisedAsExpenseNoncurent_doc" xml:lang="en-US">The amount refers to borrowing costs recognised as expense noncurent.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BankLoansMember" xlink:to="sid_BankLoansMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BankLoansMember_doc" xml:lang="en-US">This member stands for bank loans.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalMarketsMember" xlink:to="sid_CapitalMarketsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CapitalMarketsMember_doc" xml:lang="en-US">This member stands for capital markets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanSixYearsMember" xlink:to="sid_LaterThanSixYearsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LaterThanSixYearsMember_doc" xml:lang="en-US">This member stands for later than six years.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DevelopmentAgenciesMember" xlink:to="sid_DevelopmentAgenciesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DevelopmentAgenciesMember_doc" xml:lang="en-US">This member stands for development agencies.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanFiveYearsAndNotLaterThanSixYearsMember" xlink:to="sid_LaterThanFiveYearsAndNotLaterThanSixYearsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LaterThanFiveYearsAndNotLaterThanSixYearsMember_doc" xml:lang="en-US">This member stands for later than five years and not later than six years.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdditionalFundingTransactions" xlink:to="sid_AdditionalFundingTransactions_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AdditionalFundingTransactions_doc" xml:lang="en-US">The amount refers to additional funding transactions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RepaymentsOfOtherBorrowings" xlink:to="sid_RepaymentsOfOtherBorrowings_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RepaymentsOfOtherBorrowings_doc" xml:lang="en-US">The amount refers to repayments of other borrowings.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ChangesInOtherBorrowingsProvisions" xlink:to="sid_ChangesInOtherBorrowingsProvisions_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ChangesInOtherBorrowingsProvisions_doc" xml:lang="en-US">The amount refers to changes in other borrowings provisions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationOfCBS" xlink:to="sid_ConsolidationOfCBS_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ConsolidationOfCBS_doc" xml:lang="en-US">The amount refers to consolidation of cbs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisposalOfLLC" xlink:to="sid_DisposalOfLLC_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DisposalOfLLC_doc" xml:lang="en-US">The amount refers to disposal of llc.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersChangesInOtherBorrowings" xlink:to="sid_OthersChangesInOtherBorrowings_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OthersChangesInOtherBorrowings_doc" xml:lang="en-US">The amount refers to others changes in other borrowings.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BondsPerpetualBondsACCAndFacilityMember" xlink:to="sid_BondsPerpetualBondsACCAndFacilityMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BondsPerpetualBondsACCAndFacilityMember_doc" xml:lang="en-US">This member stands for bonds perpetual bonds a c c and facility.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AmortizedLoansRaised" xlink:to="sid_AmortizedLoansRaised_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AmortizedLoansRaised_doc" xml:lang="en-US">The amount refers to amortized loans raised.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccruedCommisionOnRiskAssumption" xlink:to="sid_AccruedCommisionOnRiskAssumption_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AccruedCommisionOnRiskAssumption_doc" xml:lang="en-US">The amount refers to accrued commision on risk assumption.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DomesticMarketMember" xlink:to="sid_DomesticMarketMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DomesticMarketMember_doc" xml:lang="en-US">This member stands for domestic market.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ForeignMarketMember" xlink:to="sid_ForeignMarketMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ForeignMarketMember_doc" xml:lang="en-US">This member stands for foreign market.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossRevenue" xlink:to="sid_GrossRevenue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GrossRevenue_doc" xml:lang="en-US">The amount refers to gross revenue.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SalesReturnsAndDiscounts" xlink:to="sid_SalesReturnsAndDiscounts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SalesReturnsAndDiscounts_doc" xml:lang="en-US">The amount refers to sales returns and discounts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxEffectOfRevenues" xlink:to="sid_TaxEffectOfRevenues_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TaxEffectOfRevenues_doc" xml:lang="en-US">The amount refers to tax effect of revenues.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RevenueDeductions" xlink:to="sid_RevenueDeductions_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RevenueDeductions_doc" xml:lang="en-US">The amount refers to revenue deductions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpensesByNatureAxis" xlink:to="sid_ExpensesByNatureAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExpensesByNatureAxis_doc" xml:lang="en-US">The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RawMaterialsAndInputsMember" xlink:to="sid_RawMaterialsAndInputsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RawMaterialsAndInputsMember_doc" xml:lang="en-US">This member stands for raw materials and inputs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaborCostMember" xlink:to="sid_LaborCostMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LaborCostMember_doc" xml:lang="en-US">This member stands for labor cost.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SuppliesMember" xlink:to="sid_SuppliesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SuppliesMember_doc" xml:lang="en-US">This member stands for supplies.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MaintenanceCostServicesAndMaterialsMember" xlink:to="sid_MaintenanceCostServicesAndMaterialsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MaintenanceCostServicesAndMaterialsMember_doc" xml:lang="en-US">This member stands for maintenance cost services and materials.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OutsourcingServicesMember" xlink:to="sid_OutsourcingServicesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OutsourcingServicesMember_doc" xml:lang="en-US">This member stands for outsourcing services.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FreightsMember" xlink:to="sid_FreightsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FreightsMember_doc" xml:lang="en-US">This member stands for freights.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DistributionFreightsMember" xlink:to="sid_DistributionFreightsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DistributionFreightsMember_doc" xml:lang="en-US">This member stands for distribution freights.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DepreciationAmortizationAndDepletionMember" xlink:to="sid_DepreciationAmortizationAndDepletionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DepreciationAmortizationAndDepletionMember_doc" xml:lang="en-US">This member stands for depreciation amortization and depletion.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MiscellaneousOtherOperatingExpense1" xlink:to="sid_MiscellaneousOtherOperatingExpense1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MiscellaneousOtherOperatingExpense1_doc" xml:lang="en-US">Amount refers to the miscellaneous other operating expense1.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpenseByNatureAxis" xlink:to="sid_ExpenseByNatureAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExpenseByNatureAxis_doc" xml:lang="en-US">The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_ExpenseByNatureDomain" xlink:label="sid_ExpenseByNatureDomain" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpenseByNatureDomain" xlink:to="sid_ExpenseByNatureDomain_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExpenseByNatureDomain_doc" xml:lang="en-US">The amount refers to expense by nature domain.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Indemnities" xlink:to="sid_Indemnities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_Indemnities_doc" xml:lang="en-US">Amount refers to the indemnities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RentalsAndLeases" xlink:to="sid_RentalsAndLeases_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RentalsAndLeases_doc" xml:lang="en-US">Amount refers to the rentals and leases.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsReceived1" xlink:to="sid_DividendsReceived1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DividendsReceived1_doc" xml:lang="en-US">Amount refers to the dividends received.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PisAndCofinsToCompensate" xlink:to="sid_PisAndCofinsToCompensate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PisAndCofinsToCompensate_doc" xml:lang="en-US">Amount refers to the PIS and COFINS to compensate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractualFines" xlink:to="sid_ContractualFines_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ContractualFines_doc" xml:lang="en-US">Amount refers to the contractual fines.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialPensionPlan" xlink:to="sid_ActuarialPensionPlan_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ActuarialPensionPlan_doc" xml:lang="en-US">Amount refers to the actuarial pension plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UpdatedSharesFairValueThroughProfitOrLossOne" xlink:to="sid_UpdatedSharesFairValueThroughProfitOrLossOne_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_UpdatedSharesFairValueThroughProfitOrLossOne_doc" xml:lang="en-US">Amount refers to the updated shares &amp;#8211; Fair Value through profit or loss (VJR)&amp;#160; (Note 12II).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractualAgreement" xlink:to="sid_ContractualAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ContractualAgreement_doc" xml:lang="en-US">Amount refers to the contractual agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EletrobrssCompulsoryLoan" xlink:to="sid_EletrobrssCompulsoryLoan_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EletrobrssCompulsoryLoan_doc" xml:lang="en-US">Amount refers to the eletrobrass compulsory loan .</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainOnSaleOfLlc" xlink:to="sid_GainOnSaleOfLlc_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GainOnSaleOfLlc_doc" xml:lang="en-US">Amount refers to the gain on sale of LLC.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherRevenues" xlink:to="sid_OtherRevenues_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherRevenues_doc" xml:lang="en-US">Amount refers to the other revenues.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxesAndFees" xlink:to="sid_TaxesAndFees_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TaxesAndFees_doc" xml:lang="en-US">Amount refers to the taxes and fees.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_WriteoffprovisionOfJudicialDeposits" xlink:to="sid_WriteoffprovisionOfJudicialDeposits_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_WriteoffprovisionOfJudicialDeposits_doc" xml:lang="en-US">Amount refers to the write-off/(Provision) of judicial deposits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpensesWithEnvironmentalLiabilitiesNet" xlink:to="sid_ExpensesWithEnvironmentalLiabilitiesNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExpensesWithEnvironmentalLiabilitiesNet_doc" xml:lang="en-US">Amount refers to the expenses with environmental liabilities, net.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractualFinesOne" xlink:to="sid_ContractualFinesOne_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ContractualFinesOne_doc" xml:lang="en-US">Amount refers to the contractual fines.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DepreciationOfEquipmentParalyzedAndAmortizationOfIntangibleAssetsNote22" xlink:to="sid_DepreciationOfEquipmentParalyzedAndAmortizationOfIntangibleAssetsNote22_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DepreciationOfEquipmentParalyzedAndAmortizationOfIntangibleAssetsNote22_doc" xml:lang="en-US">Amount refers to the depreciation of equipment paralyzed and amortization of intangible assets (note 22).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_WriteOffOfPpeAndIntangibleAssets" xlink:to="sid_WriteOffOfPpeAndIntangibleAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_WriteOffOfPpeAndIntangibleAssets_doc" xml:lang="en-US">Amount refers to the write- off of PP&amp;amp;E and intangible assets (note 9).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EstimatedLossreversalInInventories" xlink:to="sid_EstimatedLossreversalInInventories_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EstimatedLossreversalInInventories_doc" xml:lang="en-US">Amount refers to the estimated (Loss)/reversal in inventories.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IdlenessInStocksAndParalyzedEquipment" xlink:to="sid_IdlenessInStocksAndParalyzedEquipment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_IdlenessInStocksAndParalyzedEquipment_doc" xml:lang="en-US">Amount refers to the idleness in stocks and paralyzed equipment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StudiesAndProjectEngineeringExpenses" xlink:to="sid_StudiesAndProjectEngineeringExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_StudiesAndProjectEngineeringExpenses_doc" xml:lang="en-US">Amount refers to the studies and project engineering expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ResearchAndDevelopmentExpenses" xlink:to="sid_ResearchAndDevelopmentExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ResearchAndDevelopmentExpenses_doc" xml:lang="en-US">Amount refers to the research and development expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdvisoryExpenses" xlink:to="sid_AdvisoryExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AdvisoryExpenses_doc" xml:lang="en-US">Amount refers to the advisory expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HealthcarePlanExpenses" xlink:to="sid_HealthcarePlanExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_HealthcarePlanExpenses_doc" xml:lang="en-US">Amount refers to the healthcare plan expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReversalprovisionIndustrialReestructuring" xlink:to="sid_ReversalprovisionIndustrialReestructuring_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ReversalprovisionIndustrialReestructuring_doc" xml:lang="en-US">Amount refers to the reversal/provision) industrial reestructuring.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowHedgeRealized" xlink:to="sid_CashFlowHedgeRealized_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CashFlowHedgeRealized_doc" xml:lang="en-US">Amount refers to the cash flow hedge realized.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UpdatedSharesFairValueThroughProfitOrLoss" xlink:to="sid_UpdatedSharesFairValueThroughProfitOrLoss_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_UpdatedSharesFairValueThroughProfitOrLoss_doc" xml:lang="en-US">Amount refers to the updated shares &amp;#8211; Fair value through profit or loss.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherExpensesOne" xlink:to="sid_OtherExpensesOne_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherExpensesOne_doc" xml:lang="en-US">Amount refers to the other expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherOperatingIncomeExpense1" xlink:to="sid_OtherOperatingIncomeExpense1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherOperatingIncomeExpense1_doc" xml:lang="en-US">The amount of operating expenses that the entity does not separately disclose in the same statement or note.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RelatedParties" xlink:to="sid_RelatedParties_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RelatedParties_doc" xml:lang="en-US">Amount refers to the related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeFromFinancialInvestments" xlink:to="sid_IncomeFromFinancialInvestments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_IncomeFromFinancialInvestments_doc" xml:lang="en-US">Amount refers to the income from financial investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainFromDerivative" xlink:to="sid_GainFromDerivative_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GainFromDerivative_doc" xml:lang="en-US">Amount refers to the gain from derivative.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsAndFinancingForeignCurrency" xlink:to="sid_BorrowingsAndFinancingForeignCurrency_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BorrowingsAndFinancingForeignCurrency_doc" xml:lang="en-US">Amount refers to the borrowings and financing - foreign currency.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsAndFinancingLocalCurrency" xlink:to="sid_BorrowingsAndFinancingLocalCurrency_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BorrowingsAndFinancingLocalCurrency_doc" xml:lang="en-US">Amount refers to the borrowings and financing - local currency.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RelatedPartiesOne" xlink:to="sid_RelatedPartiesOne_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RelatedPartiesOne_doc" xml:lang="en-US">Amount refers to the related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Leases" xlink:to="sid_Leases_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_Leases_doc" xml:lang="en-US">Amount refers to the leases.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalizedInterest" xlink:to="sid_CapitalizedInterest_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CapitalizedInterest_doc" xml:lang="en-US">Amount refers to the capitalized interest.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestFinesAndLatePaymentCharges" xlink:to="sid_InterestFinesAndLatePaymentCharges_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InterestFinesAndLatePaymentCharges_doc" xml:lang="en-US">Amount refers to the interest, fines and late payment charges.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CommissionAndBankFees" xlink:to="sid_CommissionAndBankFees_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CommissionAndBankFees_doc" xml:lang="en-US">Amount refers to the commission and bank fees.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PiscofinsOverFinancialIncome" xlink:to="sid_PiscofinsOverFinancialIncome_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PiscofinsOverFinancialIncome_doc" xml:lang="en-US">Amount refers to the PIS/COFINS over financial income.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InsuranreGarantee" xlink:to="sid_InsuranreGarantee_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InsuranreGarantee_doc" xml:lang="en-US">Amount refers to the insuranre guarantee.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherFinancialExpenses" xlink:to="sid_OtherFinancialExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherFinancialExpenses_doc" xml:lang="en-US">Amount refers to the other financial expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InflationAdjustmentsNet" xlink:to="sid_InflationAdjustmentsNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InflationAdjustmentsNet_doc" xml:lang="en-US">Amount refers to the inflation adjustments, net.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeRatesNet" xlink:to="sid_ExchangeRatesNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExchangeRatesNet_doc" xml:lang="en-US">Amount refers to the exchange rates, net.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExchangeGainLossesOnDerivatives" xlink:to="sid_ExchangeGainLossesOnDerivatives_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExchangeGainLossesOnDerivatives_doc" xml:lang="en-US">Amount refers to the exchange gain (losses) on derivatives.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InflationAdjustmentAndExchangeDifferencesNet" xlink:to="sid_InflationAdjustmentAndExchangeDifferencesNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InflationAdjustmentAndExchangeDifferencesNet_doc" xml:lang="en-US">Amount refers to the inflation adjustment and exchange differences, net.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinanceIncomeExpenses" xlink:to="sid_FinanceIncomeExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FinanceIncomeExpenses_doc" xml:lang="en-US">The amount of income or cost associated with interest and other financing activities of the entity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DollarToEuroSwap" xlink:to="sid_DollarToEuroSwap_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DollarToEuroSwap_doc" xml:lang="en-US">Amount refers to the Dollar - to - euro swap.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CdiXDollarSwap" xlink:to="sid_CdiXDollarSwap_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CdiXDollarSwap_doc" xml:lang="en-US">Amount refers to the CDI x Dollar swap.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StatementOfGainsAndLossesOnDerivativeTransactions" xlink:to="sid_StatementOfGainsAndLossesOnDerivativeTransactions_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_StatementOfGainsAndLossesOnDerivativeTransactions_doc" xml:lang="en-US">Amount refers to the statement of gains and (losses) on derivative transactions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FutureDi" xlink:to="sid_FutureDi_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FutureDi_doc" xml:lang="en-US">Amount refers to the statement of future DI.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalFutureDi" xlink:to="sid_TotalFutureDi_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TotalFutureDi_doc" xml:lang="en-US">Amount refers to the statement of total future DI.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Total" xlink:to="sid_Total_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_Total_doc" xml:lang="en-US">Amount refers to the statement of total.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinanceCosts1" xlink:to="sid_FinanceCosts1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FinanceCosts1_doc" xml:lang="en-US">Amount refers to the statement of finance cost1.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashAndCashEquivalantMember" xlink:to="sid_CashAndCashEquivalantMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CashAndCashEquivalantMember_doc" xml:lang="en-US">This member stands for cash and cash equivalant.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialInvestmentsMember" xlink:to="sid_FinancialInvestmentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FinancialInvestmentsMember_doc" xml:lang="en-US">This member stands for financial investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherTradeReceivablesMember" xlink:to="sid_OtherTradeReceivablesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherTradeReceivablesMember_doc" xml:lang="en-US">This member stands for other trade receivables.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CompulsoryLoanEletrobrasMember" xlink:to="sid_CompulsoryLoanEletrobrasMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CompulsoryLoanEletrobrasMember_doc" xml:lang="en-US">This member stands for compulsory loan eletrobras.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalSharesMember" xlink:to="sid_TotalSharesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TotalSharesMember_doc" xml:lang="en-US">This member stands for total shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PreferenceSharesoneMember" xlink:to="sid_PreferenceSharesoneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PreferenceSharesoneMember_doc" xml:lang="en-US">This member stands for preference sharesone.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NumberOfShares" xlink:to="sid_NumberOfShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NumberOfShares_doc" xml:lang="en-US">Represents the information about number of shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentInterestRate1" xlink:to="sid_InvestmentInterestRate1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InvestmentInterestRate1_doc" xml:lang="en-US">Information about percentage of investment interest rate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SharePrice1" xlink:to="sid_SharePrice1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SharePrice1_doc" xml:lang="en-US">Information about the share price.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_StockValue" xlink:to="sid_StockValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_StockValue_doc" xml:lang="en-US">The amount refers to the stock value.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FairValueAdjustmentRecognizedInProfitOrloss" xlink:to="sid_FairValueAdjustmentRecognizedInProfitOrloss_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FairValueAdjustmentRecognizedInProfitOrloss_doc" xml:lang="en-US">The amount refers to the fair value adjustment recognized in profit or loss.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_USMember" xlink:to="sid_USMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_USMember_doc" xml:lang="en-US">This member stands for u s.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashAndCashEquivalentsOverseasMember" xlink:to="sid_CashAndCashEquivalentsOverseasMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CashAndCashEquivalentsOverseasMember_doc" xml:lang="en-US">This member stands for cash and cash equivalents overseas.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherLiabilities1Member" xlink:to="sid_OtherLiabilities1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherLiabilities1Member_doc" xml:lang="en-US">This member stands for other liabilities1.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossCreditExposure" xlink:to="sid_GrossCreditExposure_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GrossCreditExposure_doc" xml:lang="en-US">The amount refers to gross credit exposure.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PerpetualBonds" xlink:to="sid_PerpetualBonds_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PerpetualBonds_doc" xml:lang="en-US">The amount refers to perpetual bonds.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PayablesToRelatedPartiesMember" xlink:to="sid_PayablesToRelatedPartiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PayablesToRelatedPartiesMember_doc" xml:lang="en-US">This member stands for payables to related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendsAndInterestOnCapitalPayableMember" xlink:to="sid_DividendsAndInterestOnCapitalPayableMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DividendsAndInterestOnCapitalPayableMember_doc" xml:lang="en-US">This member stands for dividends and interest on capital payable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdvancesFromCustomersMember" xlink:to="sid_AdvancesFromCustomersMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AdvancesFromCustomersMember_doc" xml:lang="en-US">This member stands for advances from customers.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxesInInstallmentsMember" xlink:to="sid_TaxesInInstallmentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TaxesInInstallmentsMember_doc" xml:lang="en-US">This member stands for taxes in installments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitSharingEmployeesMember" xlink:to="sid_ProfitSharingEmployeesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProfitSharingEmployeesMember_doc" xml:lang="en-US">This member stands for profit sharing employees.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxesPayableMember" xlink:to="sid_TaxesPayableMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TaxesPayableMember_doc" xml:lang="en-US">This member stands for taxes payable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionFromConsumptionAndServicesMember" xlink:to="sid_ProvisionFromConsumptionAndServicesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProvisionFromConsumptionAndServicesMember_doc" xml:lang="en-US">This member stands for provision from consumption and services.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ThirdPartyMaterialsInOurPossessionMember" xlink:to="sid_ThirdPartyMaterialsInOurPossessionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ThirdPartyMaterialsInOurPossessionMember_doc" xml:lang="en-US">This member stands for third party materials in our possession.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherPayablesMember" xlink:to="sid_OtherPayablesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherPayablesMember_doc" xml:lang="en-US">This member stands for other payables.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PresentValueAdjustmentLeasesLiabilities" xlink:to="sid_PresentValueAdjustmentLeasesLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PresentValueAdjustmentLeasesLiabilities_doc" xml:lang="en-US">The amount of present value adjustment in leases.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BRLMember" xlink:label="sid_BRLMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BRLMember" xlink:to="sid_BRLMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BRLMember_doc" xml:lang="en-US">This member stands for brl.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BRL1Member" xlink:label="sid_BRL1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BRL1Member" xlink:to="sid_BRL1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BRL1Member_doc" xml:lang="en-US">This member stands for brl.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EUR1Member" xlink:label="sid_EUR1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EUR1Member" xlink:to="sid_EUR1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EUR1Member_doc" xml:lang="en-US">This member stands for eur.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BRL2Member" xlink:label="sid_BRL2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BRL2Member" xlink:to="sid_BRL2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BRL2Member_doc" xml:lang="en-US">This member stands for brl.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EUR2Member" xlink:label="sid_EUR2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EUR2Member" xlink:to="sid_EUR2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EUR2Member_doc" xml:lang="en-US">This member stands for eur.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BRL3Member" xlink:label="sid_BRL3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BRL3Member" xlink:to="sid_BRL3Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BRL3Member_doc" xml:lang="en-US">This member stands for brl.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EUR3Member" xlink:label="sid_EUR3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EUR3Member" xlink:to="sid_EUR3Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EUR3Member_doc" xml:lang="en-US">This member stands for eur.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BRL4Member" xlink:label="sid_BRL4Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BRL4Member" xlink:to="sid_BRL4Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BRL4Member_doc" xml:lang="en-US">This member stands for brl.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EUR4Member" xlink:label="sid_EUR4Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EUR4Member" xlink:to="sid_EUR4Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EUR4Member_doc" xml:lang="en-US">This member stands for eur.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BRL6Member" xlink:label="sid_BRL6Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BRL6Member" xlink:to="sid_BRL6Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BRL6Member_doc" xml:lang="en-US">This member stands for brl.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EUR5Member" xlink:label="sid_EUR5Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EUR5Member" xlink:to="sid_EUR5Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EUR5Member_doc" xml:lang="en-US">This member stands for eur.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BRL7Member" xlink:label="sid_BRL7Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BRL7Member" xlink:to="sid_BRL7Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BRL7Member_doc" xml:lang="en-US">This member stands for brl.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EUR6Member" xlink:label="sid_EUR6Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EUR6Member" xlink:to="sid_EUR6Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EUR6Member_doc" xml:lang="en-US">This member stands for eur.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BRL5Member" xlink:label="sid_BRL5Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BRL5Member" xlink:to="sid_BRL5Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BRL5Member_doc" xml:lang="en-US">This member stands for brl.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EUR7Member" xlink:label="sid_EUR7Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EUR7Member" xlink:to="sid_EUR7Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EUR7Member_doc" xml:lang="en-US">This member stands for eur.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BRL8Member" xlink:label="sid_BRL8Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BRL8Member" xlink:to="sid_BRL8Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BRL8Member_doc" xml:lang="en-US">This member stands for brl.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EUR8Member" xlink:label="sid_EUR8Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EUR8Member" xlink:to="sid_EUR8Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EUR8Member_doc" xml:lang="en-US">This member stands for eur.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_BRL9Member" xlink:label="sid_BRL9Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BRL9Member" xlink:to="sid_BRL9Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BRL9Member_doc" xml:lang="en-US">This member stands for brl.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_EUR9Member" xlink:label="sid_EUR9Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EUR9Member" xlink:to="sid_EUR9Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EUR9Member_doc" xml:lang="en-US">This member stands for eur.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeasesContractualTerm" xlink:to="sid_LeasesContractualTerm_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LeasesContractualTerm_doc" xml:lang="en-US">Information about leases conctactual term.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfIncrementalAverageInterestRate" xlink:to="sid_PercentageOfIncrementalAverageInterestRate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PercentageOfIncrementalAverageInterestRate_doc" xml:lang="en-US">Represent the information about percentage of incremental average interest rates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfImplicitAverageInterestRate" xlink:to="sid_PercentageOfImplicitAverageInterestRate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PercentageOfImplicitAverageInterestRate_doc" xml:lang="en-US">Represent the information about percentage of implicit average interest rates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesNewLeases" xlink:to="sid_LeaseLiabilitiesNewLeases_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LeaseLiabilitiesNewLeases_doc" xml:lang="en-US">The amount refers to the lease liabilities new leases.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesPresentValueAdjustmentsNewleases" xlink:to="sid_LeaseLiabilitiesPresentValueAdjustmentsNewleases_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LeaseLiabilitiesPresentValueAdjustmentsNewleases_doc" xml:lang="en-US">The amount refers to the Lease Liabilities Present Value Adjustments New leases.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesContractReview" xlink:to="sid_LeaseLiabilitiesContractReview_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LeaseLiabilitiesContractReview_doc" xml:lang="en-US">The amount refers to the LeaseLiabilitiesContractReview.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesWriteoff" xlink:to="sid_LeaseLiabilitiesWriteoff_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LeaseLiabilitiesWriteoff_doc" xml:lang="en-US">The amount refers to the LeaseLiabilitiesWriteoff.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesPayments" xlink:to="sid_LeaseLiabilitiesPayments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LeaseLiabilitiesPayments_doc" xml:lang="en-US">The amount refers to the LeaseLiabilitiesPayments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesInterestAppropriated" xlink:to="sid_LeaseLiabilitiesInterestAppropriated_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LeaseLiabilitiesInterestAppropriated_doc" xml:lang="en-US">The amount refers to the LeaseLiabilitiesInterestAppropriated.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesOne" xlink:to="sid_LeaseLiabilitiesOne_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LeaseLiabilitiesOne_doc" xml:lang="en-US">The amount of lease liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesPresentValueAdjustmentsOne" xlink:to="sid_LeaseLiabilitiesPresentValueAdjustmentsOne_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LeaseLiabilitiesPresentValueAdjustmentsOne_doc" xml:lang="en-US">The amount of present value adjustment in leases.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesPotencialPISAndCOFINSCredit" xlink:to="sid_LeaseLiabilitiesPotencialPISAndCOFINSCredit_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LeaseLiabilitiesPotencialPISAndCOFINSCredit_doc" xml:lang="en-US">The amount of lease liabilities potencial PIS and COFINS credit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit" xlink:to="sid_LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit_doc" xml:lang="en-US">The amount of present value adjustment in leases PIS and COFINS credit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities" xlink:to="sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities_doc" xml:lang="en-US">The amount of the expense relating to payments not included in the measurement of lease liabilities. Payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrencyAxisSignificantInvestmentsInSubsidiariesAxis" xlink:to="sid_CurrencyAxisSignificantInvestmentsInSubsidiariesAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CurrencyAxisSignificantInvestmentsInSubsidiariesAxis_doc" xml:lang="en-US">The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNMineracaoMember" xlink:to="sid_CSNMineracaoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNMineracaoMember_doc" xml:lang="en-US">This member stands for csn mineracao.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CargoTerminalTECARMember" xlink:to="sid_CargoTerminalTECARMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CargoTerminalTECARMember_doc" xml:lang="en-US">This member stands for cargo terminal t e c a r.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RailwayOperationMember" xlink:to="sid_RailwayOperationMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RailwayOperationMember_doc" xml:lang="en-US">This member stands for railway operation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OperationalFacilitiesMember" xlink:to="sid_OperationalFacilitiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OperationalFacilitiesMember_doc" xml:lang="en-US">This member stands for operational facilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdministrativeMember" xlink:to="sid_AdministrativeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AdministrativeMember_doc" xml:lang="en-US">This member stands for administrative.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SalesOfficesMember" xlink:to="sid_SalesOfficesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SalesOfficesMember_doc" xml:lang="en-US">This member stands for sales offices.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OperatingEquipmentMember" xlink:to="sid_OperatingEquipmentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OperatingEquipmentMember_doc" xml:lang="en-US">This member stands for operating equipment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SupplyOfContract" xlink:to="sid_SupplyOfContract_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SupplyOfContract_doc" xml:lang="en-US">Information about supply of contract.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EquityInResultsOfAffiliatedCompaniesMember" xlink:to="sid_EquityInResultsOfAffiliatedCompaniesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EquityInResultsOfAffiliatedCompaniesMember_doc" xml:lang="en-US">This member stands for equity in results of affiliated companies.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProfitWithDifferentiatedRatesOrUntaxedMember" xlink:to="sid_ProfitWithDifferentiatedRatesOrUntaxedMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProfitWithDifferentiatedRatesOrUntaxedMember_doc" xml:lang="en-US">This member stands for profit with differentiated rates or untaxed.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransferPricingAdjustmentMember" xlink:to="sid_TransferPricingAdjustmentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TransferPricingAdjustmentMember_doc" xml:lang="en-US">This member stands for transfer pricing adjustment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember" xlink:to="sid_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember_doc" xml:lang="en-US">This member stands for tax loss carryforwards without recognizing deferred taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LimitOfIndebtednessMember" xlink:to="sid_LimitOfIndebtednessMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LimitOfIndebtednessMember_doc" xml:lang="en-US">This member stands for limit of indebtedness.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember" xlink:to="sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember_doc" xml:lang="en-US">This member stands for unrecorded deferred taxes on temporary differences.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LossesReversalForDeferredIncomeAndSocialContributionTaxCreditsMember" xlink:to="sid_LossesReversalForDeferredIncomeAndSocialContributionTaxCreditsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LossesReversalForDeferredIncomeAndSocialContributionTaxCreditsMember_doc" xml:lang="en-US">This member stands for losses reversal for deferred income and social contribution tax credits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncomeTaxAndSocialContributionOnForeignProfitMember" xlink:to="sid_IncomeTaxAndSocialContributionOnForeignProfitMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_IncomeTaxAndSocialContributionOnForeignProfitMember_doc" xml:lang="en-US">This member stands for income tax and social contribution on foreign profit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxIncentivesMember" xlink:to="sid_TaxIncentivesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TaxIncentivesMember_doc" xml:lang="en-US">This member stands for tax incentives.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ReversalOfDeferredTaxInNamisaMember" xlink:to="sid_ReversalOfDeferredTaxInNamisaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ReversalOfDeferredTaxInNamisaMember_doc" xml:lang="en-US">This member stands for reversal of deferred tax in namisa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestOnEquityMember" xlink:to="sid_InterestOnEquityMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InterestOnEquityMember_doc" xml:lang="en-US">This member stands for interest on equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherPermanentDeductionsAdditionsMember" xlink:to="sid_OtherPermanentDeductionsAdditionsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherPermanentDeductionsAdditionsMember_doc" xml:lang="en-US">This member stands for other permanent deductions additions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxAssetLiabilityAxis" xlink:to="sid_DeferredTaxAssetLiabilityAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DeferredTaxAssetLiabilityAxis_doc" xml:lang="en-US">The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredIncomeTaxLossesMember" xlink:to="sid_DeferredIncomeTaxLossesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DeferredIncomeTaxLossesMember_doc" xml:lang="en-US">This member stands for deferred income tax losses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredSocialContributionTaxLossesMember" xlink:to="sid_DeferredSocialContributionTaxLossesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DeferredSocialContributionTaxLossesMember_doc" xml:lang="en-US">This member stands for deferred social contribution tax losses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TemporaryDifferencesMember" xlink:to="sid_TemporaryDifferencesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TemporaryDifferencesMember_doc" xml:lang="en-US">This member stands for temporary differences.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksMember" xlink:to="sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksMember_doc" xml:lang="en-US">This member stands for provision for tax social security labor civil and environmental risks.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AssetsImpairmentLossesMember" xlink:to="sid_AssetsImpairmentLossesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AssetsImpairmentLossesMember_doc" xml:lang="en-US">This member stands for assets impairment losses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainsLossesInFinancialInstrumentsMember" xlink:to="sid_GainsLossesInFinancialInstrumentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GainsLossesInFinancialInstrumentsMember_doc" xml:lang="en-US">This member stands for gains losses in financial instruments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialLiabilityPensionAndHealthcarePlanMember" xlink:to="sid_ActuarialLiabilityPensionAndHealthcarePlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ActuarialLiabilityPensionAndHealthcarePlanMember_doc" xml:lang="en-US">This member stands for actuarial liability pension and healthcare plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AccruedSuppliesAndServicesMember" xlink:to="sid_AccruedSuppliesAndServicesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AccruedSuppliesAndServicesMember_doc" xml:lang="en-US">This member stands for accrued supplies and services.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GoodwilOnMergerMember" xlink:to="sid_GoodwilOnMergerMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GoodwilOnMergerMember_doc" xml:lang="en-US">This member stands for goodwil on merger.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_UnrealizedExchangeDifferencesMember" xlink:to="sid_UnrealizedExchangeDifferencesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_UnrealizedExchangeDifferencesMember_doc" xml:lang="en-US">This member stands for unrealized exchange differences.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainInControlLossOnTransnordestinaMember" xlink:to="sid_GainInControlLossOnTransnordestinaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GainInControlLossOnTransnordestinaMember_doc" xml:lang="en-US">This member stands for gain in control loss on transnordestina.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowHedgeAccountingMember" xlink:to="sid_CashFlowHedgeAccountingMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CashFlowHedgeAccountingMember_doc" xml:lang="en-US">This member stands for cash flow hedge accounting.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AcquisitionFairValueSwtCblMember" xlink:to="sid_AcquisitionFairValueSwtCblMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AcquisitionFairValueSwtCblMember_doc" xml:lang="en-US">This member stands for acquisition fair value swt cbl.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxesNonComputedMember" xlink:to="sid_DeferredTaxesNonComputedMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DeferredTaxesNonComputedMember_doc" xml:lang="en-US">This member stands for deferred taxes non computed.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EstimatedLossesReversalsToDeferredTaxesCreditsMember" xlink:to="sid_EstimatedLossesReversalsToDeferredTaxesCreditsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EstimatedLossesReversalsToDeferredTaxesCreditsMember_doc" xml:lang="en-US">This member stands for estimated losses reversals to deferred taxes credits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BusinessCombinationMember" xlink:to="sid_BusinessCombinationMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BusinessCombinationMember_doc" xml:lang="en-US">This member stands for business combination.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidationCBSIMember" xlink:to="sid_ConsolidationCBSIMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ConsolidationCBSIMember_doc" xml:lang="en-US">This member stands for consolidation c b s i.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxAssets1" xlink:to="sid_DeferredTaxAssets1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DeferredTaxAssets1_doc" xml:lang="en-US">The amount refers to deferred tax assets1.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxLiabilities1" xlink:to="sid_DeferredTaxLiabilities1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DeferredTaxLiabilities1_doc" xml:lang="en-US">The amount refers to deferred tax liabilities1.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InitiallyAppliedIFRSMember" xlink:to="sid_InitiallyAppliedIFRSMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InitiallyAppliedIFRSMember_doc" xml:lang="en-US">This member stands for initially applied i f r s.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractualTerm" xlink:to="sid_ContractualTerm_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ContractualTerm_doc" xml:lang="en-US">The amount refers to contractual term.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseAgreementRemainingTerm" xlink:to="sid_LeaseAgreementRemainingTerm_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LeaseAgreementRemainingTerm_doc" xml:lang="en-US">The amount refers to lease agreement remaining term.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LesseeOperatingLeaseAgreementTerm1" xlink:to="sid_LesseeOperatingLeaseAgreementTerm1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LesseeOperatingLeaseAgreementTerm1_doc" xml:lang="en-US">The amount refers to lessee operating lease agreement term1.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_Subsegments1Axis" xlink:to="sid_Subsegments1Axis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_Subsegments1Axis_doc" xml:lang="en-US">The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LogisticsMember" xlink:to="sid_LogisticsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LogisticsMember_doc" xml:lang="en-US">This member stands for logistics.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PortMember" xlink:to="sid_PortMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PortMember_doc" xml:lang="en-US">This member stands for port.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RailroadsMember" xlink:to="sid_RailroadsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RailroadsMember_doc" xml:lang="en-US">This member stands for railroads.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EnergyMember" xlink:to="sid_EnergyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EnergyMember_doc" xml:lang="en-US">This member stands for energy.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VolumeOfMiningAsset" xlink:to="sid_VolumeOfMiningAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_VolumeOfMiningAsset_doc" xml:lang="en-US">Amount represent the metric tons (Thou.).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProportionateEbitdaOfJointVentures" xlink:to="sid_ProportionateEbitdaOfJointVentures_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProportionateEbitdaOfJointVentures_doc" xml:lang="en-US">Amount represent the proportionate EBITDA of joint ventures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MiscellaneousOtherOperatingIncomeExpense" xlink:to="sid_MiscellaneousOtherOperatingIncomeExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MiscellaneousOtherOperatingIncomeExpense_doc" xml:lang="en-US">Represents information related to miscellaneous other operating income expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember" xlink:to="sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_doc" xml:lang="en-US">This member stands for transportation of iron ore coal coke steel products cement and mining products.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember" xlink:to="sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_doc" xml:lang="en-US">This member stands for supply of power natural gas oxygen nitrogen argon and iron ore pellets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember" xlink:to="sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_doc" xml:lang="en-US">This member stands for processing of slag generated during pig iron and steel production.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember" xlink:to="sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember_doc" xml:lang="en-US">This member stands for manufacturing repair recovery and production of ingot casting machine units.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LaterThanFourYearsMember" xlink:to="sid_LaterThanFourYearsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LaterThanFourYearsMember_doc" xml:lang="en-US">This member stands for later than four years.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MinimumFuturePaymentsOfTakeOrPayContracts" xlink:to="sid_MinimumFuturePaymentsOfTakeOrPayContracts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MinimumFuturePaymentsOfTakeOrPayContracts_doc" xml:lang="en-US">Amount represent the minimum future payments of take-or-pay contracts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfProgressProjectPosts" xlink:to="sid_PercentageOfProgressProjectPosts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PercentageOfProgressProjectPosts_doc" xml:lang="en-US">Percentage represent the progress project posts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsessionExpireYear" xlink:to="sid_ConsessionExpireYear_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ConsessionExpireYear_doc" xml:lang="en-US">Represent the consession expire year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ApprovedConstructionInvestment" xlink:to="sid_ApprovedConstructionInvestment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ApprovedConstructionInvestment_doc" xml:lang="en-US">Amount represent the approved construction investment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfCurrentlyApprovedBudget" xlink:to="sid_DescriptionOfCurrentlyApprovedBudget_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DescriptionOfCurrentlyApprovedBudget_doc" xml:lang="en-US">Information pertaininig to currently approved budget.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ProposedAmount" xlink:to="sid_ProposedAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ProposedAmount_doc" xml:lang="en-US">Amount represent proposed from third parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DescriptionOfGuaranteesOfFinancingGranted" xlink:to="sid_DescriptionOfGuaranteesOfFinancingGranted_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DescriptionOfGuaranteesOfFinancingGranted_doc" xml:lang="en-US">Informaton pertaining to guarantees of financing granted.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PercentageOfDebentureConverted" xlink:to="sid_PercentageOfDebentureConverted_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PercentageOfDebentureConverted_doc" xml:lang="en-US">Percentage represent the debentures converted into shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RestrictionToActuarialAssetsDueToRecoveryLimitation" xlink:to="sid_RestrictionToActuarialAssetsDueToRecoveryLimitation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RestrictionToActuarialAssetsDueToRecoveryLimitation_doc" xml:lang="en-US">The amount refers to restriction to actuarial assets due to recovery limitation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PlanAssetsAtFairValue1" xlink:to="sid_PlanAssetsAtFairValue1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PlanAssetsAtFairValue1_doc" xml:lang="en-US">The amount refers to plan assets at fair value1.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InventoryGrossAmount" xlink:to="sid_InventoryGrossAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InventoryGrossAmount_doc" xml:lang="en-US">This amount is related to inventory gross amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InventoryProvisionsForLosses" xlink:to="sid_InventoryProvisionsForLosses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InventoryProvisionsForLosses_doc" xml:lang="en-US">Thee amount of provision for loosse.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainOnRecoveryOfCredits" xlink:to="sid_GainOnRecoveryOfCredits_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GainOnRecoveryOfCredits_doc" xml:lang="en-US">The amount of recovery of additional credits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OrdinarySharesOneMember" xlink:to="sid_OrdinarySharesOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OrdinarySharesOneMember_doc" xml:lang="en-US">This member stands for ordinary shares one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CreditExposureExcludingPerpetualBonds" xlink:to="sid_CreditExposureExcludingPerpetualBonds_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CreditExposureExcludingPerpetualBonds_doc" xml:lang="en-US">The amount refers to credit exposure excluding perpetual bonds.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CashFlowHedgesOneMember" xlink:to="sid_CashFlowHedgesOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CashFlowHedgesOneMember_doc" xml:lang="en-US">This member stands for cash flow hedges one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HedgesOfNetInvestmentInForeignOperationsOneMember" xlink:to="sid_HedgesOfNetInvestmentInForeignOperationsOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_HedgesOfNetInvestmentInForeignOperationsOneMember_doc" xml:lang="en-US">This member stands for hedges of net investment in foreign operations one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CapitalManagementMember" xlink:to="sid_CapitalManagementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CapitalManagementMember_doc" xml:lang="en-US">This member stands for capital management.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrencyPositionMember" xlink:to="sid_CurrencyPositionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CurrencyPositionMember_doc" xml:lang="en-US">This member stands for currency position.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ConsolidatedExchangePositionMember" xlink:to="sid_ConsolidatedExchangePositionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ConsolidatedExchangePositionMember_doc" xml:lang="en-US">This member stands for consolidated exchange position.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainsLossesOnFinancialInstrumentsMember" xlink:to="sid_GainsLossesOnFinancialInstrumentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GainsLossesOnFinancialInstrumentsMember_doc" xml:lang="en-US">This member stands for gains losses on financial instruments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainOnLossOfControlOverTransnordestinaMember" xlink:to="sid_GainOnLossOfControlOverTransnordestinaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GainOnLossOfControlOverTransnordestinaMember_doc" xml:lang="en-US">This member stands for gain on loss of control over transnordestina.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LondonInterbankOfferedRateLIBOROneMember" xlink:to="sid_LondonInterbankOfferedRateLIBOROneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LondonInterbankOfferedRateLIBOROneMember_doc" xml:lang="en-US">This member stands for london interbank offered rate l i b o r one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CommonSharesMember" xlink:to="sid_CommonSharesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CommonSharesMember_doc" xml:lang="en-US">This member stands for common shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PreferredSharesMember" xlink:to="sid_PreferredSharesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PreferredSharesMember_doc" xml:lang="en-US">This member stands for preferred shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember" xlink:to="sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember_doc" xml:lang="en-US">This member stands for subsidiaries joint ventures associates exclusive funds and other related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssetMember" xlink:to="sid_ActuarialAssetMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ActuarialAssetMember_doc" xml:lang="en-US">This member stands for actuarial asset.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LoanMember" xlink:to="sid_LoanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LoanMember_doc" xml:lang="en-US">This member stands for loan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherAccountsPayableMember" xlink:to="sid_OtherAccountsPayableMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherAccountsPayableMember_doc" xml:lang="en-US">This member stands for other accounts payable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OtherProvisionForConsumptionAndServicesMember" xlink:to="sid_OtherProvisionForConsumptionAndServicesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OtherProvisionForConsumptionAndServicesMember_doc" xml:lang="en-US">This member stands for other provision for consumption and services.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CategoriesOfOtherRelatedPartiesAxis" xlink:to="sid_CategoriesOfOtherRelatedPartiesAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CategoriesOfOtherRelatedPartiesAxis_doc" xml:lang="en-US">The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CBSICompanhiaBrasileiradeServicoseInfraestruturaMember" xlink:to="sid_CBSICompanhiaBrasileiradeServicoseInfraestruturaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CBSICompanhiaBrasileiradeServicoseInfraestruturaMember_doc" xml:lang="en-US">This member stands for c b s i companhia brasileirade servicose infraestrutura.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CBSPrevidenciaMember" xlink:to="sid_CBSPrevidenciaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CBSPrevidenciaMember_doc" xml:lang="en-US">This member stands for c b s previdencia.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BancoFibraMember" xlink:to="sid_BancoFibraMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BancoFibraMember_doc" xml:lang="en-US">This member stands for banco fibra.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IbisParticipacoeseServicosMember" xlink:to="sid_IbisParticipacoeseServicosMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_IbisParticipacoeseServicosMember_doc" xml:lang="en-US">This member stands for ibis participacoese servicos.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersRelatedPartiesMember" xlink:to="sid_OthersRelatedPartiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OthersRelatedPartiesMember_doc" xml:lang="en-US">This member stands for others related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentAssetsJointVentureAndJointOperation" xlink:to="sid_CurrentAssetsJointVentureAndJointOperation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CurrentAssetsJointVentureAndJointOperation_doc" xml:lang="en-US">The amount refers to current assets joint venture and joint operation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentAssetsJointVentureAndJointOperation" xlink:to="sid_NonCurrentAssetsJointVentureAndJointOperation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NonCurrentAssetsJointVentureAndJointOperation_doc" xml:lang="en-US">The amount refers to non current assets joint venture and joint operation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalJointVentureAndJointOperationAssets" xlink:to="sid_TotalJointVentureAndJointOperationAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TotalJointVentureAndJointOperationAssets_doc" xml:lang="en-US">The amount refers to total joint venture and joint operation assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentAssetsOtherRelatedParties" xlink:to="sid_CurrentAssetsOtherRelatedParties_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CurrentAssetsOtherRelatedParties_doc" xml:lang="en-US">The amount refers to current assets other related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentAssetsOtherRelatedParties" xlink:to="sid_NonCurrentAssetsOtherRelatedParties_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NonCurrentAssetsOtherRelatedParties_doc" xml:lang="en-US">The amount refers to non current assets other related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalOtherRelatedPartiesAssets" xlink:to="sid_TotalOtherRelatedPartiesAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TotalOtherRelatedPartiesAssets_doc" xml:lang="en-US">The amount refers to total other related parties assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentAssetsAssociates" xlink:to="sid_CurrentAssetsAssociates_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CurrentAssetsAssociates_doc" xml:lang="en-US">The amount refers to current assets associates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentAssetsAssociates" xlink:to="sid_NonCurrentAssetsAssociates_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NonCurrentAssetsAssociates_doc" xml:lang="en-US">The amount refers to non current assets associates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalAssociatesAssets" xlink:to="sid_TotalAssociatesAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TotalAssociatesAssets_doc" xml:lang="en-US">The amount refers to total associates assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentLiabilitiesJointVentureAndJointOperation" xlink:to="sid_CurrentLiabilitiesJointVentureAndJointOperation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CurrentLiabilitiesJointVentureAndJointOperation_doc" xml:lang="en-US">The amount refers to current liabilities joint venture and joint operation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentLiabilitiesJointVentureAndJointOperation" xlink:to="sid_NonCurrentLiabilitiesJointVentureAndJointOperation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NonCurrentLiabilitiesJointVentureAndJointOperation_doc" xml:lang="en-US">The amount refers to non current liabilities joint venture and joint operation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalJointVentureAndJointOperationLiabilities" xlink:to="sid_TotalJointVentureAndJointOperationLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TotalJointVentureAndJointOperationLiabilities_doc" xml:lang="en-US">The amount refers to total joint venture and joint operation liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentLiabilitiesOtherRelatedParties" xlink:to="sid_CurrentLiabilitiesOtherRelatedParties_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CurrentLiabilitiesOtherRelatedParties_doc" xml:lang="en-US">The amount refers to current liabilities other related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentLiabilitiesOtherRelatedParties" xlink:to="sid_NonCurrentLiabilitiesOtherRelatedParties_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NonCurrentLiabilitiesOtherRelatedParties_doc" xml:lang="en-US">The amount refers to non current liabilities other related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalOtherRelatedPartiesLiabilities" xlink:to="sid_TotalOtherRelatedPartiesLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TotalOtherRelatedPartiesLiabilities_doc" xml:lang="en-US">The amount refers to total other related parties liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CurrentLiabilitiesAssociates" xlink:to="sid_CurrentLiabilitiesAssociates_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CurrentLiabilitiesAssociates_doc" xml:lang="en-US">The amount refers to current liabilities associates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonCurrentLiabilitiesAssociates" xlink:to="sid_NonCurrentLiabilitiesAssociates_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NonCurrentLiabilitiesAssociates_doc" xml:lang="en-US">The amount refers to non current liabilities associates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalAssociatesLiabilities" xlink:to="sid_TotalAssociatesLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TotalAssociatesLiabilities_doc" xml:lang="en-US">The amount refers to total associates liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalOthersRelatedPartiesMember" xlink:to="sid_TotalOthersRelatedPartiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TotalOthersRelatedPartiesMember_doc" xml:lang="en-US">This member stands for total others related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FundacaoCSNMember" xlink:to="sid_FundacaoCSNMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FundacaoCSNMember_doc" xml:lang="en-US">This member stands for fundacao csn.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_PartfibProjetosImobiliariosMember" xlink:to="sid_PartfibProjetosImobiliariosMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_PartfibProjetosImobiliariosMember_doc" xml:lang="en-US">This member stands for partfib projetos imobiliarios.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VicunhaImoveisLtdaMember" xlink:to="sid_VicunhaImoveisLtdaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_VicunhaImoveisLtdaMember_doc" xml:lang="en-US">This member stands for vicunha imoveis ltda.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VicunhaServicosLtdaMember" xlink:to="sid_VicunhaServicosLtdaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_VicunhaServicosLtdaMember_doc" xml:lang="en-US">This member stands for vicunha servicos ltda.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectOfExchangeRateChanges" xlink:to="sid_EffectOfExchangeRateChanges_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EffectOfExchangeRateChanges_doc" xml:lang="en-US">The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FTLFerroviaTransnordestinaMember" xlink:to="sid_FTLFerroviaTransnordestinaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FTLFerroviaTransnordestinaMember_doc" xml:lang="en-US">This member stands for f t l ferrovia transnordestina.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CiaMetalurgicaPradaMember" xlink:to="sid_CiaMetalurgicaPradaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CiaMetalurgicaPradaMember_doc" xml:lang="en-US">This member stands for cia metalurgica prada.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNEnergiaMember" xlink:to="sid_CSNEnergiaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNEnergiaMember_doc" xml:lang="en-US">This member stands for csn energia.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EstanhoDeRondoniaMember" xlink:to="sid_EstanhoDeRondoniaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EstanhoDeRondoniaMember_doc" xml:lang="en-US">This member stands for estanho de rondonia.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNIslandsXIMember" xlink:to="sid_CSNIslandsXIMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNIslandsXIMember_doc" xml:lang="en-US">This member stands for csn islands xi.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNIslandsXIIMember" xlink:to="sid_CSNIslandsXIIMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNIslandsXIIMember_doc" xml:lang="en-US">This member stands for csn islands xii.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNResourcesMember" xlink:to="sid_CSNResourcesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNResourcesMember_doc" xml:lang="en-US">This member stands for csn resources.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CSNSteelSLMember" xlink:to="sid_CSNSteelSLMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CSNSteelSLMember_doc" xml:lang="en-US">This member stands for csn steel sl.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LusosiderAcosPlanosMember" xlink:to="sid_LusosiderAcosPlanosMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LusosiderAcosPlanosMember_doc" xml:lang="en-US">This member stands for lusosider acos planos.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TaxForeclosure" xlink:to="sid_TaxForeclosure_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TaxForeclosure_doc" xml:lang="en-US">The amount refers to tax foreclosure.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OthersGuarantees" xlink:to="sid_OthersGuarantees_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OthersGuarantees_doc" xml:lang="en-US">The amount refers to others guarantees.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_TotalGuarantees" xlink:to="sid_TotalGuarantees_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_TotalGuarantees_doc" xml:lang="en-US">The amount refers to total guarantees.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_BorrowingsRelaetdParty" xlink:to="sid_BorrowingsRelaetdParty_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_BorrowingsRelaetdParty_doc" xml:lang="en-US">The amount refers to borrowings relaetd party.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RioIacoParticipacoesSAMember" xlink:to="sid_RioIacoParticipacoesSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RioIacoParticipacoesSAMember_doc" xml:lang="en-US">This member stands for rio iaco participacoes sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VicunhaSteelSAMember" xlink:to="sid_VicunhaSteelSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_VicunhaSteelSAMember_doc" xml:lang="en-US">This member stands for vicunha steel sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_CFLParticipacoesSAMember" xlink:to="sid_CFLParticipacoesSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_CFLParticipacoesSAMember_doc" xml:lang="en-US">This member stands for c f l participacoes sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VicunhaSteelSA1Member" xlink:to="sid_VicunhaSteelSA1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_VicunhaSteelSA1Member_doc" xml:lang="en-US">This member stands for vicunha steel sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RioPurusParticipacoesSAMember" xlink:to="sid_RioPurusParticipacoesSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RioPurusParticipacoesSAMember_doc" xml:lang="en-US">This member stands for rio purus participacoes sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NonadjustingEventsAfterReportingPeriodMember" xlink:to="sid_NonadjustingEventsAfterReportingPeriodMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NonadjustingEventsAfterReportingPeriodMember_doc" xml:lang="en-US">This member stands for nonadjusting events after reporting period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock" xlink:to="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock_doc" xml:lang="en-US">Schedule disclosing information related to the of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by transaction - assets and liabilities .</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock" xlink:to="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock_doc" xml:lang="en-US">Schedule disclosing information related to the transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by transaction - statement of income .</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyAssetsAndLiabilitiesTableTextBlock" xlink:to="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyAssetsAndLiabilitiesTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyAssetsAndLiabilitiesTableTextBlock_doc" xml:lang="en-US">Schedule disclosing information related to the transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by company - assets and liabilities .</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RealEstateOneMember" xlink:label="sid_RealEstateOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RealEstateOneMember" xlink:to="sid_RealEstateOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RealEstateOneMember_doc" xml:lang="en-US">This member stands for real estate one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DividendAmountRevertedToRetainedEarningAccounts" xlink:to="sid_DividendAmountRevertedToRetainedEarningAccounts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DividendAmountRevertedToRetainedEarningAccounts_doc" xml:lang="en-US">The amount of dividend amount reverted to retained earning accounts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InterestAmountRevertedToRetainedEarningAccounts" xlink:to="sid_InterestAmountRevertedToRetainedEarningAccounts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InterestAmountRevertedToRetainedEarningAccounts_doc" xml:lang="en-US">The amount of interest amount reverted to retained earning accounts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FunctionalCurrencyAxis" xlink:to="sid_FunctionalCurrencyAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FunctionalCurrencyAxis_doc" xml:lang="en-US">Represents type of currency.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VicunhaSiderurgiaSAMember" xlink:to="sid_VicunhaSiderurgiaSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_VicunhaSiderurgiaSAMember_doc" xml:lang="en-US">Information by vicunha siderurgia sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermOneMember" xlink:to="sid_ContractTermOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ContractTermOneMember_doc" xml:lang="en-US">Information by contract term one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_IncrementalIBRMember" xlink:to="sid_IncrementalIBRMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_IncrementalIBRMember_doc" xml:lang="en-US">Information by incremental ibr.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermTwoMember" xlink:to="sid_ContractTermTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ContractTermTwoMember_doc" xml:lang="en-US">Information by contract term two.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermThreeMember" xlink:to="sid_ContractTermThreeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ContractTermThreeMember_doc" xml:lang="en-US">Information by contract term three.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermFourMember" xlink:to="sid_ContractTermFourMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ContractTermFourMember_doc" xml:lang="en-US">Information by contract term four.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermFiverMember" xlink:to="sid_ContractTermFiverMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ContractTermFiverMember_doc" xml:lang="en-US">Information by contract term five.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermSixeMember" xlink:to="sid_ContractTermSixeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ContractTermSixeMember_doc" xml:lang="en-US">Information by contract term six.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermNineMember" xlink:to="sid_ContractTermNineMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ContractTermNineMember_doc" xml:lang="en-US">Information by contract term nine.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ImplicitMember" xlink:to="sid_ImplicitMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ImplicitMember_doc" xml:lang="en-US">Information by implicit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermTenMember" xlink:to="sid_ContractTermTenMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ContractTermTenMember_doc" xml:lang="en-US">Information by contract term ten.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermElevenMember" xlink:to="sid_ContractTermElevenMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ContractTermElevenMember_doc" xml:lang="en-US">Information by contract term elevent.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ContractTermTwelvenMember" xlink:to="sid_ContractTermTwelvenMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ContractTermTwelvenMember_doc" xml:lang="en-US">Information by contract term twelent.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_NotLaterThanOne1YearMember" xlink:to="sid_NotLaterThanOne1YearMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_NotLaterThanOne1YearMember_doc" xml:lang="en-US">Information by not later than one year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssumptionOfNominalDiscountRates" xlink:to="sid_ActuarialAssumptionOfNominalDiscountRates_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ActuarialAssumptionOfNominalDiscountRates_doc" xml:lang="en-US">Information about actuarial assumption of nominal discount rates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_HealthcarePlanMember" xlink:to="sid_HealthcarePlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_HealthcarePlanMember_doc" xml:lang="en-US">This member stand for healthcare plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SensitivityLevelYear" xlink:to="sid_SensitivityLevelYear_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SensitivityLevelYear_doc" xml:lang="en-US">Information by sensitivity level.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssumptionOfMedicalInflationMember" xlink:to="sid_ActuarialAssumptionOfMedicalInflationMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ActuarialAssumptionOfMedicalInflationMember_doc" xml:lang="en-US">This member stands for actuarial assumption of medical inflation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ActuarialAssumptionOfMortalityTableMember" xlink:to="sid_ActuarialAssumptionOfMortalityTableMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ActuarialAssumptionOfMortalityTableMember_doc" xml:lang="en-US">This member stands for actuarial assumption of mortality.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfNetSalesRevenueExplanatory" xlink:to="sid_ScheduleOfNetSalesRevenueExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ScheduleOfNetSalesRevenueExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about net sales revenue.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InAccordanceWithIFRS8Member" xlink:to="sid_InAccordanceWithIFRS8Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InAccordanceWithIFRS8Member_doc" xml:lang="en-US">This member stand for in accordance with IFRS eight.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_AdjustedProfitLossBeforeTax" xlink:to="sid_AdjustedProfitLossBeforeTax_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_AdjustedProfitLossBeforeTax_doc" xml:lang="en-US">The amount of adjusted profit loss before tax.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredLiabilitiesParentCompany" xlink:to="sid_DeferredLiabilitiesParentCompany_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DeferredLiabilitiesParentCompany_doc" xml:lang="en-US">The amount of deferred liabilities parent company.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredLiabilitiesSubsidiaries" xlink:to="sid_DeferredLiabilitiesSubsidiaries_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DeferredLiabilitiesSubsidiaries_doc" xml:lang="en-US">The amount of deferred liabilities subsidiaries.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GrossDeferredTaxAssets" xlink:to="sid_GrossDeferredTaxAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GrossDeferredTaxAssets_doc" xml:lang="en-US">The amount of gross deferred tax assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DeferredTaxAssets2" xlink:to="sid_DeferredTaxAssets2_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DeferredTaxAssets2_doc" xml:lang="en-US">The amount of deferred tax assets two.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RealEstatesMember" xlink:to="sid_RealEstatesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RealEstatesMember_doc" xml:lang="en-US">This member stands for real estates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ScheduleOfOperatingLeaseCommitments" xlink:to="sid_ScheduleOfOperatingLeaseCommitments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_ScheduleOfOperatingLeaseCommitments_doc" xml:lang="en-US">Schedule disclosing information related to the schedule of operating lease commitments .</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_OperatingLeaseCommitment" xlink:to="sid_OperatingLeaseCommitment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_OperatingLeaseCommitment_doc" xml:lang="en-US">The amount of present value adjustment in operating lease commitment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RenewalOptionsNotIncludedInCommitments" xlink:to="sid_RenewalOptionsNotIncludedInCommitments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RenewalOptionsNotIncludedInCommitments_doc" xml:lang="en-US">The amount of present value adjustment in renewal options not included in commitments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EffectTimingDifferencesBetweenInceptionAndCommencement" xlink:to="sid_EffectTimingDifferencesBetweenInceptionAndCommencement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EffectTimingDifferencesBetweenInceptionAndCommencement_doc" xml:lang="en-US">The amount of present value adjustment in effect timing differences between inception and commencement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_VariableLeasePaymentsNotIncludedInCommitments" xlink:to="sid_VariableLeasePaymentsNotIncludedInCommitments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_VariableLeasePaymentsNotIncludedInCommitments_doc" xml:lang="en-US">The amount of present value adjustment in variable lease payments not included in commitments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesBeforeDiscounting" xlink:to="sid_LeaseLiabilitiesBeforeDiscounting_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LeaseLiabilitiesBeforeDiscounting_doc" xml:lang="en-US">The amount of present value adjustment in lease liabilities before discounting.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DiscountToPresenteValue" xlink:to="sid_DiscountToPresenteValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DiscountToPresenteValue_doc" xml:lang="en-US">The amount of present value adjustment in discount to presente value.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_LeaseLiabilitiesTwo" xlink:to="sid_LeaseLiabilitiesTwo_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_LeaseLiabilitiesTwo_doc" xml:lang="en-US">The amount of present value adjustment in lease liabilities.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_RightOfNetUseMember" xlink:label="sid_RightOfNetUseMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_RightOfNetUseMember" xlink:to="sid_RightOfNetUseMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_RightOfNetUseMember_doc" xml:lang="en-US">This member stand for right of net use.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_FinancialExpensesMember" xlink:label="sid_FinancialExpensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_FinancialExpensesMember" xlink:to="sid_FinancialExpensesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_FinancialExpensesMember_doc" xml:lang="en-US">This member stand for financial expenses.</link:label>
      <link:loc xlink:type="locator" xlink:href="sid-20191231.xsd#sid_DepreciationMember" xlink:label="sid_DepreciationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DepreciationMember" xlink:to="sid_DepreciationMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DepreciationMember_doc" xml:lang="en-US">This member stand for depreciation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_MRSFairValueAmortizationMember" xlink:to="sid_MRSFairValueAmortizationMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_MRSFairValueAmortizationMember_doc" xml:lang="en-US">This member stand for MRS fair value amortization.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_EliminationsMember" xlink:to="sid_EliminationsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_EliminationsMember_doc" xml:lang="en-US">This member stand for eliminations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentPropertiesMember" xlink:to="sid_InvestmentPropertiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InvestmentPropertiesMember_doc" xml:lang="en-US">This member stand for investment properties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestmentsOne" xlink:to="sid_InvestmentsOne_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InvestmentsOne_doc" xml:lang="en-US">The amount refers to total Investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_InvestimentsInAffiliatedCompaniesMember" xlink:to="sid_InvestimentsInAffiliatedCompaniesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_InvestimentsInAffiliatedCompaniesMember_doc" xml:lang="en-US">Represents information related to Investiments in affiliated companies.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SharesDepreciatedAmount" xlink:to="sid_SharesDepreciatedAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_SharesDepreciatedAmount_doc" xml:lang="en-US">The amount represents shares depreciated amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_DisclosureOfDescriptionOfBusinessExplanatory" xlink:to="sid_DisclosureOfDescriptionOfBusinessExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_DisclosureOfDescriptionOfBusinessExplanatory_doc" xml:lang="en-US">Represents disclosure of description of business explanatory.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1" xlink:to="sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1_doc" xml:lang="en-US">The gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesOneMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesOneMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesOneMember_3_lbl" xml:lang="en-US">ExportPrepaymentsInUsToThirdPartiesOneMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sid_ExportPrepaymentsInUsToThirdPartiesTwoMember_3_lbl" xml:lang="en-US">ExportPrepaymentsInUsToThirdPartiesTwoMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_ExportPrepaymentsInUsToThirdPartiesThreeMember" xlink:to="sid_ExportPrepaymentsInUsToThirdPartiesThreeMember_3_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAdvancesAndLoansMadeToRelatedParties" xlink:to="ifrs-full_CashAdvancesAndLoansMadeToRelatedParties_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_2_lbl" xml:lang="en-US">Increase (decrease) in cash and cash equivalents</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsPaidOrdinaryShares_2_lbl" xml:lang="en-US">Dividends paid, ordinary shares</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod" xlink:to="ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod_2_lbl" xml:lang="en-US">Purchase of interests in investments accounted for using equity method</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:to="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_2_lbl" xml:lang="en-US">Description of accounting policy for determining components of cash and cash equivalents [text block]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories_2_lbl" xml:lang="en-US">Description of accounting policy for measuring inventories [text block]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sid_SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock" xlink:to="sid_SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock_3_lbl" xlink:type="arc" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentNonfinancialAssets_2_lbl" xml:lang="en-US">Other current non-financial assets</link:label>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>12
<FILENAME>sid-20191231_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
<title></title>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6801216832">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>14 INCOME TAX AND SOCIAL CONTRIBUTION (Details 3)<br> R$ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssets2', window );">Deferred Asset</a></td>
<td class="nump">R$ 3,297<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredLiabilitiesParentCompany', window );">Deferred liabilities - Parent Company</a></td>
<td class="num">(823)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossDeferredTaxAssets', window );">Net Deferred Asset</a></td>
<td class="nump">2,474<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredLiabilitiesSubsidiaries', window );">Deferred liabilities - Subsidiaries</a></td>
<td class="num">(590)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NetDeferredTaxAssets', window );">Net Deferred Asset</a></td>
<td class="nump">1,884<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneYearMember', window );">2020 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssets2', window );">Deferred Asset</a></td>
<td class="nump">230<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearMember', window );">2021[Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssets2', window );">Deferred Asset</a></td>
<td class="nump">713<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sid_LaterThanTwoYearMember', window );">2022[Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssets2', window );">Deferred Asset</a></td>
<td class="nump">938<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sid_LaterThanThreeYearMember', window );">2023[Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssets2', window );">Deferred Asset</a></td>
<td class="nump">985<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sid_LaterThanFourYearMember', window );">2024[Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssets2', window );">Deferred Asset</a></td>
<td class="nump">R$ 431<span></span>
</td>
</tr>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NetDeferredTaxAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NetDeferredTaxAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeferredLiabilitiesParentCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred liabilities parent company.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredLiabilitiesParentCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeferredLiabilitiesSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred liabilities subsidiaries.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredLiabilitiesSubsidiaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeferredTaxAssets2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax assets two.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssets2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_GrossDeferredTaxAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of gross deferred tax assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_GrossDeferredTaxAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionTillLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionTillLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneYearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneYearMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=sid_LaterThanTwoYearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sid_LaterThanTwoYearMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=sid_LaterThanThreeYearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sid_LaterThanThreeYearMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=sid_LaterThanFourYearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sid_LaterThanFourYearMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>R132.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6816680672">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>13 OTHER PAYABLES (Details Narrative)<br> R$ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="2"></th>
<th class="th" colspan="2"></th>
</tr>
<tr>
<th class="th">
<div>Aug. 05, 2020 </div>
<div>Contract</div>
</th>
<th class="th">
<div>Mar. 29, 2020 </div>
<div>Contract</div>
</th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th">
<div>Aug. 05, 2019 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Aug. 05, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 29, 2019 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Mar. 29, 2019 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_RailwayOperationMember', window );">Railway Operation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeaseAgreementRemainingTerm', window );">Lease agreement remaining term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">8 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_OperationalFacilitiesMember', window );">Operational Facilities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LesseeOperatingLeaseAgreementTerm1', window );">Lessee operating lease agreement term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">2 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_AdministrativeMember', window );">Administrative [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LesseeOperatingLeaseAgreementTerm1', window );">Lessee operating lease agreement term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_SalesOfficesMember', window );">Sales Offices [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LesseeOperatingLeaseAgreementTerm1', window );">Lessee operating lease agreement term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">16 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember', window );">Bottom of Range [Member] | Cargo Terminal - TECAR [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeaseAgreementRemainingTerm', window );">Lease agreement remaining term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">28 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember', window );">Bottom of Range [Member] | Operating Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LesseeOperatingLeaseAgreementTerm1', window );">Lessee operating lease agreement term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">2 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember', window );">Top of Range [Member] | Cargo Terminal - TECAR [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeaseAgreementRemainingTerm', window );">Lease agreement remaining term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">32 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember', window );">Top of Range [Member] | Operating Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LesseeOperatingLeaseAgreementTerm1', window );">Lessee operating lease agreement term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrencyAxisSignificantInvestmentsInSubsidiariesAxis=sid_CSNMineracaoMember', window );">CSN Mineracao [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LoansAndAdvancesToCustomers', window );">Advances from customer | R$</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 956,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,951,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SupplyOfContract', window );">Supply of Contract | Contract</a></td>
<td class="nump">11,000,000<span></span>
</td>
<td class="nump">22,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualTerm', window );">Contractual term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">United States of America, Dollars | CSN Mineracao [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LoansAndAdvancesToCustomers', window );">Advances from customer</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 496,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=sid_USMember', window );">UNITED STATES | CSN Mineracao [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LoansAndAdvancesToCustomers', window );">Advances from customer</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LoansAndAdvancesToCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of loans and advances the entity has made to customers.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LoansAndAdvancesToCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ContractualTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to contractual term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ContractualTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LeaseAgreementRemainingTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to lease agreement remaining term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LeaseAgreementRemainingTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LesseeOperatingLeaseAgreementTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to lessee operating lease agreement term1.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LesseeOperatingLeaseAgreementTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherPayablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherPayablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SupplyOfContract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about supply of contract.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SupplyOfContract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_RailwayOperationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_RailwayOperationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_OperationalFacilitiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_OperationalFacilitiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_AdministrativeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_AdministrativeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_SalesOfficesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_SalesOfficesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_CargoTerminalTECARMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_CargoTerminalTECARMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_OperatingEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_OperatingEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CurrencyAxisSignificantInvestmentsInSubsidiariesAxis=sid_CSNMineracaoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CurrencyAxisSignificantInvestmentsInSubsidiariesAxis=sid_CSNMineracaoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=sid_USMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=sid_USMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>R66.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6838394704">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - shares<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,387,524,047<span></span>
</td>
<td class="nump">1,387,524,047<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=sid_DirectMember', window );">Direct [Member] | Ita Energetica S.A. [Member] | Joint Operation [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">253,606,846<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Electric power generation<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfJointOperation', window );">Companies, operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">It&#225; Energ&#233;tica S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointOperation', window );">Equity interests (%), operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">48.75%<span></span>
</td>
<td class="nump">48.75%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=sid_DirectMember', window );">Direct [Member] | Consorcio Da Usina Hidreletrica De Lgarapava [Member] | Joint Operation [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Electric power consortium<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfJointOperation', window );">Companies, operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Cons&#243;rcio da Usina Hidrel&#233;trica de Igarapava<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointOperation', window );">Equity interests (%), operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">17.92%<span></span>
</td>
<td class="nump">17.92%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=sid_DirectMember', window );">Direct [Member] | MRS Logistica S.A. [Member] | Joint Venture [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">63,377,198<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">Railroad transportation<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfJointVenture', window );">Companies, joint venture</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">MRS Log&#237;stica S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest (%), joint venture</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">18.64%<span></span>
</td>
<td class="nump">18.64%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=sid_DirectMember', window );">Direct [Member] | Aceros Del Orinoco S.A. [Member] | Joint Venture [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Dormant company<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfJointVenture', window );">Companies, joint venture</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Aceros Del Orinoco S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest (%), joint venture</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">31.82%<span></span>
</td>
<td class="nump">31.82%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=sid_DirectMember', window );">Direct [Member] | CBSI - Companhia Brasileira De Servicos De Lnfraestrutura [Member] | Joint Venture [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Provision of services<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfJointVenture', window );">Companies, joint venture</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">CBSI - Companhia Brasileira de Servi&#231;os de Infraestrutura<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest (%), joint venture</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=sid_DirectMember', window );">Direct [Member] | Transnordestina Logistica S.A [Member] | Joint Venture [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">24,670,093<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">Railroad logistics<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfJointVenture', window );">Companies, joint venture</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">Transnordestina Log&#237;stica S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest (%), joint venture</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">47.26%<span></span>
</td>
<td class="nump">46.30%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=sid_DirectMember', window );">Direct [Member] | Arvedi Metalfer do Brasil S.A. [Member] | Associates [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">46,994,971<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Metallurgical and Equity interests<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfAssociate', window );">Companies, associate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Arvedi Metalfer do Brasil S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInAssociate', window );">Equity interest (%), associate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">20.00%<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=sid_IndirectMember', window );">Indirect [Member] | MRS Logistica S.A. [Member] | Joint Venture [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Railroad transportation<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfJointVenture', window );">Companies, joint venture</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">MRS Log&#237;stica S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest (%), joint venture</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">16.30%<span></span>
</td>
<td class="nump">16.30%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | CSN Islands VII Corp. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">CSN Islands VII Corp.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">20,001,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Financial transactions<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | CSN Islands XI Corp. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">CSN Islands XI Corp.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">50,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Financial transactions<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | CSN Islands XII Corp. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">CSN Islands XII Corp.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,540<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Financial transactions<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | CSN Steel S.L.U. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">CSN Steel S.L.U.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">22,042,688<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Equity interests and Financial transactions<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | TdBB S.A [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">TdBB S.A<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">Equity interests<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | Sepetiba Tecon S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Sepetiba Tecon S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">254,015,052<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Port services<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | Minerios Nacional S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Min&#233;rios Nacional  S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">141,719,295<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Mining and Equity interests<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | Companhia Florestal Do Brasil [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Companhia Florestal do Brasil<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">42,551,519<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Reforestation<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | Estanho De Rondonia S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Estanho de Rond&#244;nia S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">195,454,162<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Tin Mining<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | Companhia Metalurgica Prada [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Companhia Metal&#250;rgica Prada<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">445,921,292<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Manufacture of packages and distribution of steel products<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | CSN Gestao De Recursos Financeiros Ltda [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3],[4]</sup></td>
<td class="text">CSN Gest&#227;o de Recursos Financeiros Ltda.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3],[4]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3],[4]</sup></td>
<td class="text">Management of funds and securities portfolio<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | CSN Mineracao S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">CSN Minera&#231;&#227;o S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">158,419,480<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">87.52%<span></span>
</td>
<td class="nump">87.52%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Mining and Equity interests<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | CSN Energia S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">CSN Energia S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">43,149<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Sale of electric power<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | FTL - Ferrovia Transnordestina Logistica S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">FTL - Ferrovia Transnordestina Log&#237;stica S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">486,592,830<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">92.38%<span></span>
</td>
<td class="nump">91.69%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Railroad logistics<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | Nordeste Logistica S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Nordeste Log&#237;stica S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99,999<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Port services<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | Aceros Mexico CSN [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="text">Aceros M&#233;xico CSN<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.08%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="text">Commercial representation, steel sales and related activities<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | CSN Inova Ltd. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">CSN Inova Ltd.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Advisory and implementation of new development projects<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | CSN Equipamentos S.A [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[6]</sup></td>
<td class="text">CSN Equipamentos S.A<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[6]</sup></td>
<td class="nump">999<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[6]</sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[6]</sup></td>
<td class="text">Rental of commercial and industrial machinery and equipment<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Direct [Member] | CBSI - Companhia Brasileira De Servicos De Infraestrutura [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[7]</sup></td>
<td class="text">CBSI - Companhia Brasileira de Servi&#231;os de Infraestrutura<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of shares held by CSN (in units)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[7]</sup></td>
<td class="nump">3,752,292<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[7]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[7]</sup></td>
<td class="text">Provision of services<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | Aceros Mexico CSN [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="text">Aceros M&#233;xico CSN<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">99.92%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="text">Commercial representation, steel sales and related activities<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | Lusosider Projectos Siderurgicos S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Lusosider Projectos Sider&#250;rgicos S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Equity interests and product sales<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | Lusosider Acos Planos, S. A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Lusosider A&#231;os Planos, S. A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Steel and Equity interests<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | CSN Resources S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">CSN Resources S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Financial transactions and Equity interests<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | Companhia Brasileira De Latas [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Companhia Brasileira de Latas<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Sale of cans and packages in general and Equity interests<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | Companhia De Embalagens Metalicas MMSA [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Companhia de Embalagens Met&#225;licas MMSA<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.67%<span></span>
</td>
<td class="nump">99.67%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Production and sale of cans and related activities<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | Companhia De Embalagens Metalicas - MTM [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Companhia de Embalagens Met&#225;licas - MTM<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.67%<span></span>
</td>
<td class="nump">99.67%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Production and sale of cans and related activities<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | CSN Steel Holdings 1, S.L.U. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">CSN Steel Holdings 1, S.L.U.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Financial transactions, product sales and Equity interests<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | CSN Productos Siderurgicos S.L. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">CSN Productos Sider&#250;rgicos S.L.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Financial transactions, product sales and Equity interests<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | Stalhwerk Thuringen GmbH [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Stalhwerk Th&#252;ringen GmbH<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Production and sale of long steel and related activities<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | CSN Steel Sections UK Limited [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">CSN Steel Sections UK Limited<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">Sale of long steel<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | CSN Steel Sections Polska Sp.Z.o.o [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">CSN Steel Sections Polska Sp.Z.o.o<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Financial transactions, product sales and Equity interests<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | CSN Asia Limited [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[8]</sup></td>
<td class="text">CSN Asia limited<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[8]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[8]</sup></td>
<td class="text">Commercial representation<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | CSN Mining Holding, S.L [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">CSN Mining Holding, S.L<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">87.52%<span></span>
</td>
<td class="nump">87.52%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Financial transactions, product sales and Equity interests<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | CSN Mining GmbH [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">CSN Mining GmbH<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">87.52%<span></span>
</td>
<td class="nump">87.52%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Financial transactions, product sales and Equity interests<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | CSN Mining Asia Limited [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">CSN Mining Asia Limited<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">87.52%<span></span>
</td>
<td class="nump">87.52%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Commercial representation<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | Lusosider Lberica S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Lusosider Ib&#233;rica S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Steel, commercial and industrial activities and equity interests<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | CSN Mining Portugal, Unipessoal Lda. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">CSN Mining Portugal, Unipessoal Lda.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">87.52%<span></span>
</td>
<td class="nump">87.52%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Commercial and representation of products<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [member] | Indirect [Member] | Companhia Siderurgica Nacional, LLC [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfSubsidiary', window );">Companies, subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Companhia Sider&#250;rgica Nacional, LLC<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Equity interests (%), subsidiary</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Import and distribution/resale of products<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">On December 31, 2019 and 2018, the Company directly owned 26,611,282 common shares, 2,673,312 preferred shares class A and 34,092,604 preferred shares class B, totaling 36,765,916 preferred shares of MRS Logistica S.A.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">On May 10, 2019, 501,789 shares of shareholder FINOR, all class B preferred shares, were transferred to shareholder CSN. On December 31,2019, the Company had 24,168,304 ordinary shares, 501,789 preferred shares Class B (as of December 31,2018 had 24,168,304 ordinary shares and no preferred shares).</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">They are dormant Companies therefore they do not appear in the note 8.a, where is disclosed business information under the equity method and fair value through profit or loss and comprehensive income.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[4]</td>
<td style="vertical-align: top;" valign="top">CSN Gestao de Recursos Financeiros was liquidated on June 13, 2019</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[5]</td>
<td style="vertical-align: top;" valign="top">On February 1, 2019, the Federal Taxpayers' Registry was canceled and, therefore, the settlement process of Aceros Mexico CSN was terminated, however, before third parties and for the purposes of commercial law, the settlement was retroactive to September 18, 2018</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[6]</td>
<td style="vertical-align: top;" valign="top">Company incorporated on August 22, 2019.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[7]</td>
<td style="vertical-align: top;" valign="top">On November 29, 2019, a purchase and sale agreement for share was signed, whereby Companhia Siderurgica Nacional acquired the entire participation that CKTR Brasil Servicos Ltda held in CBSI - Companhia Brasileira de Servicos de Infraestrutura. As a result, as of the date mentioned, CSN now holds 100% of CBSI's share capital.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[8]</td>
<td style="vertical-align: top;" valign="top">On August 6, 2019 CSN Asia Limited was liquidated</td>
</tr>
</table></td></tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the nature of the entity's operations and principal activities.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The name of an associate. [Refer: Associates [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_21_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NameOfJointOperation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The name of a joint operation. [Refer: Joint operations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_21_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NameOfJointOperation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NameOfJointVenture">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The name of a joint venture. [Refer: Joint ventures [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_21_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NameOfJointVenture</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NameOfSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The name of a subsidiary. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 12<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_12_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 19B<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_19B_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NameOfSubsidiary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_79_a_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInAssociate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_21_a_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInAssociate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInJointOperation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a joint operation attributable to the entity. [Refer: Joint operations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_21_a_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInJointOperation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_21_a_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInJointVenture</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 19B<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_19B_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInSubsidiary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SummaryOfSignificantAccountingPoliciesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SummaryOfSignificantAccountingPoliciesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=sid_DirectMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=sid_DirectMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_ItaEnergeticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_ItaEnergeticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=ifrs-full_JointOperationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=ifrs-full_JointOperationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_ConsorcioDaUsinaHidreletricaDeLgarapavaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_ConsorcioDaUsinaHidreletricaDeLgarapavaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_MRSLogisticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_MRSLogisticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_AcerosDelOrinocoSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_AcerosDelOrinocoSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CBSICompanhiaBrasileiraDeServicosDeLnfraestruturaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CBSICompanhiaBrasileiraDeServicosDeLnfraestruturaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_TransnordestinaLogisticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_TransnordestinaLogisticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_ArvediMetalferDoBrasilSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_ArvediMetalferDoBrasilSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInAssociatesAxis=ifrs-full_AssociatesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInAssociatesAxis=ifrs-full_AssociatesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=sid_IndirectMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=sid_IndirectMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CSNIslandsVIICorpMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNIslandsVIICorpMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CSNIslandsXICorpMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNIslandsXICorpMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CSNIslandsXIICorpMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNIslandsXIICorpMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CSNSteelSLUMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNSteelSLUMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_TdBBSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_TdBBSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_SepetibaTeconSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_SepetibaTeconSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_MineriosNacionalSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_MineriosNacionalSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CompanhiaFlorestalDoBrasilMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CompanhiaFlorestalDoBrasilMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_EstanhoDeRondoniaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_EstanhoDeRondoniaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CompanhiaMetalurgicaPradaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CompanhiaMetalurgicaPradaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CSNGestaoDeRecursosFinanceirosLtdaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNGestaoDeRecursosFinanceirosLtdaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CSNMineracaoSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<tr>
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<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNMineracaoSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CSNEnergiaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNEnergiaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_FTLFerroviaTransnordestinaLogisticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_FTLFerroviaTransnordestinaLogisticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_NordesteLogisticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<tr>
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<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_NordesteLogisticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_AcerosMexicoCSNMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_AcerosMexicoCSNMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CSNInovaLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNInovaLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CSNEquipamentosSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNEquipamentosSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_LusosiderProjectosSiderurgicosSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_LusosiderProjectosSiderurgicosSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_LusosiderAcosPlanosSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_LusosiderAcosPlanosSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CSNResourcesSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNResourcesSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CompanhiaBrasileiraDeLatasMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CompanhiaBrasileiraDeLatasMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CompanhiaDeEmbalagensMetalicasMMSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CompanhiaDeEmbalagensMetalicasMMSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CompanhiaDeEmbalagensMetalicasMTMMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CompanhiaDeEmbalagensMetalicasMTMMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CSNSteelHoldings1SLUMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNSteelHoldings1SLUMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CSNProductosSiderurgicosSLMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNProductosSiderurgicosSLMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_StalhwerkThuringenGmbHMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_StalhwerkThuringenGmbHMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CSNSteelSectionsUKLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNSteelSectionsUKLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CSNSteelSectionsPolskaSpZooMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNSteelSectionsPolskaSpZooMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CSNAsiaLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNAsiaLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNMiningHoldingSLMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNMiningGmbHMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNMiningAsiaLimitedMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>na</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_LusosiderLbericaSAMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CSNMiningPortugalUnipessoalLdaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CompanhiaSiderurgicaNacionalLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CompanhiaSiderurgicaNacionalLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>R96.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795262592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>10. INTANGIBLE ASSETS (Details 1)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_TechnologybasedIntangibleAssetsMember', window );">Software [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill', window );">Average useful lives</a></td>
<td class="text">9 years<span></span>
</td>
<td class="text">7 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember', window );">Customer Related Intangible Assets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill', window );">Average useful lives</a></td>
<td class="text">13 years<span></span>
</td>
<td class="text">13 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2019-01-01<br> -Paragraph 118<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_118_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill</td>
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<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
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<td>na</td>
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<td>duration</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_TechnologybasedIntangibleAssetsMember</td>
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<tr>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>R92.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6812637648">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>9. PROPERTY, PLANT AND EQUIPMENT (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ConstructionInProgress', window );">Construction in progress</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 3,217,052<span></span>
</td>
<td class="nump">R$ 3,282,436<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember', window );">Logistics [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ConstructionInProgress', window );">Construction in progress</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 81,944<span></span>
</td>
<td class="nump">89,595<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember', window );">Logistics [Member] | Current investments [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConstructionInProgressProjectDescription', window );">Project description</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Current investments for maintenance of current operations.&#160;&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ConstructionInProgress', window );">Construction in progress</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 81,944<span></span>
</td>
<td class="nump">89,595<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MiningAssetsMember', window );">Mining [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ConstructionInProgress', window );">Construction in progress</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 1,577,217<span></span>
</td>
<td class="nump">1,859,108<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MiningAssetsMember', window );">Mining [Member] | Current investments [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConstructionInProgressProjectDescription', window );">Project description</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Current investments for maintenance of current operations.&#160;&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ConstructionInProgress', window );">Construction in progress</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 389,510<span></span>
</td>
<td class="nump">725,616<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MiningAssetsMember', window );">Mining [Member] | Expansion of Mine Capacity [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConstructionInProgressProjectDescription', window );">Project description</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">Expansion of Casa de Pedra Mine capacity production.&#160;&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConstructionInProgressStartDate', window );">Start date</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">2007<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConstructionInProgressCompletionDate', window );">Completion date</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ConstructionInProgress', window );">Construction in progress</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">R$ 883,742<span></span>
</td>
<td class="nump">844,194<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MiningAssetsMember', window );">Mining [Member] | Expansion of Export Capacity [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConstructionInProgressProjectDescription', window );">Project description</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">Expansion of TECAR export capacity.&#160;&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConstructionInProgressStartDate', window );">Start date</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">2009<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConstructionInProgressCompletionDate', window );">Completion date</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">2022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ConstructionInProgress', window );">Construction in progress</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">R$ 303,965<span></span>
</td>
<td class="nump">289,298<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_SteelMember', window );">Steel [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ConstructionInProgress', window );">Construction in progress</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 886,631<span></span>
</td>
<td class="nump">653,842<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_SteelMember', window );">Steel [Member] | Current investments [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConstructionInProgressProjectDescription', window );">Project description</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">Current investments for maintenance of current operations.&#160;&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ConstructionInProgress', window );">Construction in progress</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">R$ 811,049<span></span>
</td>
<td class="nump">558,922<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_SteelMember', window );">Steel [Member] | Supply [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConstructionInProgressProjectDescription', window );">Project description</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Supply of 16 torpedo&#8217;s cars for operation in the steel industry<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConstructionInProgressStartDate', window );">Start date</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">2008<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConstructionInProgressCompletionDate', window );">Completion date</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ConstructionInProgress', window );">Construction in progress</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 75,582<span></span>
</td>
<td class="nump">94,920<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_CementMember', window );">Cement [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ConstructionInProgress', window );">Construction in progress</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 671,260<span></span>
</td>
<td class="nump">679,891<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_CementMember', window );">Cement [Member] | Current investments [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConstructionInProgressProjectDescription', window );">Project description</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Current investments for maintenance of current operations.&#160;&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ConstructionInProgress', window );">Construction in progress</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 93,548<span></span>
</td>
<td class="nump">94,728<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_CementMember', window );">Cement [Member] | Construction of Plants [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConstructionInProgressProjectDescription', window );">Project description</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="text">Construction of cement plants.&#160;&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConstructionInProgressStartDate', window );">Start date</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="text">2011<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConstructionInProgressCompletionDate', window );">Completion date</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="text">2023<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ConstructionInProgress', window );">Construction in progress</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">R$ 577,712<span></span>
</td>
<td class="nump">R$ 585,163<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Estimated completion date of the Central Plant Step 1;</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Estimated completion date of phase 60 Mtpa;</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">Refers substantially to the technological modernization of the continuous running machines; increased efficiency in zinc plating lines and contractual agreement signed for the supply of new equipment;</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[4]</td>
<td style="vertical-align: top;" valign="top">Refers substantially to the acquisition of new Integrated Cement Plants.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ConstructionInProgress">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ConstructionInProgress</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ConstructionInProgressCompletionDate">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6828657856">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsAbstract', window );"><strong>Employee Benefits [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock', window );">Schedule of actuarial employee benefit assets and liabilities</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
actuarial calculations are updated at the end of each annual reporting period by outside actuaries and presented in the financial
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<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>12/31/2018</b></td>
    <td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>12/31/2018</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Actuarial
    asset</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Actuarial
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<tr>
    <td>Benefits of pension plans</td>
    <td style="text-align: right; text-indent: 8pt">(13,714)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(99,894)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">19,788</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">7,982</td></tr>
<tr>
    <td>Post-employment healthcare benefits</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">892,396</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">897,137</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(13,714)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(99,894)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>912,184</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>905,119</b></td></tr></table><span></span>
</td>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock', window );">Schedule of reconciliation of employee benefits' assets and liabilities</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
reconciliation of employee benefits&#8217; assets and liabilities is as follows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Present value
    of defined benefit obligation</td>
    <td style="text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    3,581,460</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">3,087,433</td></tr>
<tr>
    <td>Fair value of plan assets</td>
    <td style="text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;&#160;
    (3,894,488)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(3,403,906)</td></tr>
<tr>
    <td><b>Deficit(Surplus)</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right; text-indent: 8.05pt"><b>&#160;&#160;&#160;&#160;&#160;
    (313,028)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>(316,473)</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Restriction to
    actuarial assets due to recovery limitation</td>
    <td style="vertical-align: bottom; text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    319,102</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">224,561</td></tr>
<tr>
    <td><b>Liabilities (Assets), net</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    6,074 </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(91,912)</b></td></tr>
<tr>
    <td>Liabilities</td>
    <td style="text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    19,788</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">7,982</td></tr>
<tr>
    <td>Assets</td>
    <td style="text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (13,714)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(99,894)</td></tr>
<tr>
    <td><b>Net (assets) recognized in the balance sheet</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    6,074 </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(91,912)</b></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock', window );">Schedule of defined benefit obligation</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
movement in the present value of the defined benefit obligation during 2019 is as follows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td><b>Present value of obligations at the beginning
    of the year</b></td>
    <td style="text-align: right"><b>3,087,433</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right"><b>3,077,849</b></td></tr>
<tr>
    <td>Cost of service</td>
    <td style="text-align: right; text-indent: 8pt">1,093</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">1,169</td></tr>
<tr>
    <td>Interest cost</td>
    <td style="text-align: right; text-indent: 8pt">283,487</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">304,132</td></tr>
<tr>
    <td>Participant contributions made in the period</td>
    <td style="text-align: right; text-indent: 8pt">2,126</td>
    <td style="text-align: right; text-indent: 8pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Benefits paid</td>
    <td style="text-align: right; text-indent: 8pt">(269,995)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(280,493)</td></tr>
<tr>
    <td style="vertical-align: bottom">Actuarial loss/(gain)</td>
    <td style="text-align: right; text-indent: 8pt">477,316</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(15,224)</td></tr>
<tr>
    <td><b>Present value of obligations at the end of
    the year</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>3,581,460</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>3,087,433</b></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock', window );">Schedule of changes in fair value of the plan assets</a></td>
<td class="text"><p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
movement in the fair value of the plan assets during 2019 is as follows:</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td><b>Fair value of plan assets at the beginning
    of the year</b></td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    (3,403,906)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right"><b>(3,305,356)</b></td></tr>
<tr>
    <td>Interest income</td>
    <td style="vertical-align: bottom; text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;
    (314,102)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(327,830)</td></tr>
<tr>
    <td style="vertical-align: bottom">Benefits Paid</td>
    <td style="text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    269,995</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">280,493</td></tr>
<tr>
    <td style="vertical-align: bottom">Participant contributions
    made in the period</td>
    <td style="text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (2,127)</td>
    <td style="text-align: right; text-indent: 8pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Return on plan
    assets (less interest income)</td>
    <td style="text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;
    (444,348)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(51,213)</td></tr>
<tr>
    <td><b>Fair value of plan assets at the end of the
    year</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    (3,894,488)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(3,403,906)</b></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock', window );">Schedule of employee benefits recognized in the income statement</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
amounts recognized in the income statement for the year ended December 31, 2019, 2018 and 2017 are comprised as follows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 46%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 5%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 18%; text-align: right"><b>12/31/2018</b></td>
    <td style="border-bottom: Black 1pt solid; vertical-align: top; width: 5%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td>Cost of current service</td>
    <td style="text-align: right; text-indent: 8pt">1,093</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">1,169</td>
    <td style="vertical-align: top; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">1,285</td></tr>
<tr>
    <td>Interest cost</td>
    <td style="text-align: right; text-indent: 8pt">283,487</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">304,132</td>
    <td style="vertical-align: top; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">322,359</td></tr>
<tr>
    <td>Expected return on plan assets</td>
    <td style="text-align: right; text-indent: 8pt">(314,102)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(327,830)</td>
    <td style="vertical-align: top; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(360,013)</td></tr>
<tr>
    <td>Interest on the asset ceiling effect</td>
    <td style="text-align: right; text-indent: 8pt">21,502</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">16,340</td>
    <td style="vertical-align: top; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">26,843</td></tr>
<tr>
    <td><b>&#160;otal costs / (income), net </b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>(8,020)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>(6,189)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>(9,526)</b></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfChangesInActuarialGainsAndLossesTableTextBlock', window );">Schedule of actuarial gains and losses</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
movement in the actuarial gains and losses in 2019, 2018 and 2017 are as follows: &#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 47%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 5%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td>
    <td style="border-bottom: Black 1pt solid; vertical-align: top; width: 5%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td>Actuarial losses and (gains)</td>
    <td style="text-align: right"><b>477,316</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right"><b>(15,224)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>166,540</b></td></tr>
<tr>
    <td>Return on plan assets (less interest income)</td>
    <td style="text-align: right; text-indent: 8pt">(444,348)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(51,213)</td>
    <td style="text-align: right; text-indent: 8pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(36,627)</td></tr>
<tr>
    <td>Change in the asset&#8217;s limit (excluding
    interest income)</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8pt">73,039</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8pt">50,058</td>
    <td style="text-align: right; text-indent: 8pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8pt">(97,882)</td></tr>
<tr>
    <td><b>&#160;Total cost of actuarial losses and
    (gains) </b></td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>106,007</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>(16,379)</b></td>
    <td style="text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>32,031</b></td></tr>
<tr>
    <td>Actuarial losses and (gains) recognized in other
    comprehensive income</td>
    <td style="text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">32,037</td></tr>
<tr>
    <td>Unrecognized actuarial (gains)</td>
    <td style="border-bottom: Black 2pt double; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right; text-indent: 8pt">(6)</td></tr>
<tr>
    <td><b>Total cost of actuarial losses and (gains)
    </b></td>
    <td style="text-align: right; text-indent: 8.05pt"><b>106,007</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right; text-indent: 8.05pt"><b>(16,379)</b></td>
    <td style="text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 8.05pt"><b>32,031</b></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock', window );">Schedule of breakdown of actuarial gains or losses</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Breakdown
of actuarial gains or losses, according paragraph 141 of IAS19:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 80%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 20%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Loss due to change
    in financial assumptions</td>
    <td style="text-align: right; text-indent: 8pt">472,715</td></tr>
<tr>
    <td style="vertical-align: bottom">Loss due to experience
    adjustments</td>
    <td style="text-align: right; text-indent: 8pt">4,601</td></tr>
<tr>
    <td style="vertical-align: bottom">Return on plan
    assets (less interest income)</td>
    <td style="text-align: right; text-indent: 8pt">(444,348)</td></tr>
<tr>
    <td>Change in asset limit (excluding interest income)</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8pt">73,039</td></tr>
<tr>
    <td><b>Actuarial losses and (gains)</b></td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>106,007</b></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfActuarialAssumptionsUsedTableTextBlock', window );">Schedule of actuarial assumptions used</a></td>
<td class="text"><p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
main actuarial assumptions used were as follows:</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 30%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 34%; text-align: center"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 3%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 33%; text-align: center"><b>12/31/2018</b></td></tr>
<tr>
    <td>Actuarial financing method</td>
    <td style="text-align: center">Projected unit credit</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Projected unit credit</td></tr>
<tr>
    <td style="vertical-align: bottom">Functional currency</td>
    <td style="text-align: center">Real (R$)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Real (R$)</td></tr>
<tr>
    <td>Recognition of plan assets</td>
    <td style="text-align: center">Fair value</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Fair value</td></tr>
<tr>
    <td rowspan="2">Nominal discount rate</td>
    <td rowspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Millennium
                                         Plan: 6.98%&#160;</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;
        Plan 35%: 6.75%&#160;&#160;&#160;&#160;&#160;&#160;&#160;</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;Supplementation:
        6.81%</p></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td rowspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Millennium
                                         Plan: 9.69%<br />
                                         Plan 35%: 9.60%&#160;</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Supplementation:
        9.59%</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Inflation rate</td>
    <td style="text-align: center">3.61%</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="text-align: center">4.75%</td></tr>
<tr>
    <td>Nominal salary increase rate</td>
    <td style="text-align: center">4.65%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">5.80%</td></tr>
<tr>
    <td>Nominal benefit increase rate</td>
    <td style="text-align: center">3.61%</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="text-align: center">4.75%</td></tr>
<tr>
    <td rowspan="2">Rate of return on investments</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Millennium
                                         Plan: 6.98%&#160;</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;
        Plan 35%: 6.75%</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;
        Supplementation: 6.81%</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Millennium
                                         Plan: 9.69%</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Plan
        35%: 9.60%&#160;</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Supplementation:
        9.59%</p></td></tr>
<tr>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr>
    <td>General mortality table</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Millennium
                                         Plan: AT-2000 smoothed down by 10% segregated by gender.&#160;</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Plans
        35%: AT-2000 Male aggravated by 15%.</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Supplementation:
        AT-2000 aggravated by 10% segregated by gender.</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;Millennium
                                         Plan: AT-2000 smoothed down by 10% segregated by gender.&#160;</p>
        <p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Plans
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        <p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>
        <p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Supplementation:
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        <p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p></td></tr>
<tr>
    <td>Disability table</td>
    <td style="text-align: center">35% Plan and Supplementation:
    Light Medium. Millenium Plan: Prudential (Ferr. Retirement)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">35% Plan and Supplementation:
    Light Medium. Millenium Plan: Prudential (Ferr. Retirement)</td></tr>
<tr>
    <td>Disability mortality table</td>
    <td style="text-align: center">Winklevoss - 1%</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160;Winklevoss
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<tr>
    <td>Turnover table</td>
    <td style="text-align: center">Millenium plan 5%
    per annum, zero for plans 35% and Supplementation.</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160;Millenium plan
    5% per annum, zero for plans 35% and Supplementation.</td></tr>
<tr>
    <td>Retirement age</td>
    <td style="text-align: center">100% on the first
    date he/she becomes eligible for programmed retirement benefit under the plan</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: justify">&#160;100% on the
    first date he/she becomes eligible for programmed retirement benefit under the plan</td></tr>
<tr>
    <td>Household composition of active participants</td>
    <td style="text-align: center">95% will be married
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">&#160;95%
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</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfAverageLifeExpectancyTableTextBlock', window );">Schedule of average life expectancy</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">These tables represent an average
life expectancy in years of employees who retire at the age of 65, as shown below:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Plan
    covering 35% of the average salary</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Average
    salary supplementation plan</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><b>Mixed
    supplementary benefit plan (Mil&#234;nio Plan) </b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 12%; text-align: center"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; width: 12%; text-align: center"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 12%; text-align: center"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; width: 12%; text-align: center"><b>12/31/2018</b></td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 12%; text-align: center"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; width: 12%; text-align: center"><b>12/31/2018</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr>
    <td><b>Longevity at age of 65 for current participants
    </b></td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td></tr>
<tr>
    <td>Male</td>
    <td style="text-align: right; text-indent: 7pt">18.38</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">18.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">18.75</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">18.74</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">20.45</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">21.00</td></tr>
<tr>
    <td style="vertical-align: bottom">Female</td>
    <td style="text-align: right">18.38</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">18.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">21.41</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">22.23</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">23.02</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">23.00</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Longevity for current participants who are
    40</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Male</b></td>
    <td style="text-align: right">40.15</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">40.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">40.60</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">40.60</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">42.70</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">43.00</td></tr>
<tr>
    <td><b>Female</b></td>
    <td style="text-align: right">40.15</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">40.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">44.41</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">45.37</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">46.28</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">47.00</td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfAllocationOfPlanAssetsTableTextBlock', window );">Schedule of allocation of plan assets</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Allocation
of plan assets:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 53%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Variable income</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    25,236</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">0.65%</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    141,705</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,16%</td></tr>
<tr>
    <td>Fixed income</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
    3,607,398</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">92.63%</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
    3,050,099</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">89,61%</td></tr>
<tr>
    <td>Real estate</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    183,098</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4.70%</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    52,091</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,53%</td></tr>
<tr>
    <td>Others</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    78,756</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2.02%</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    160,011</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">4,70%</td></tr>
<tr>
    <td><b>Total</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    3,894,488 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>100.00%</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    3,403,906 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>100,00%</b></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock', window );">Schedule of quantitative sensitivity analysis regarding the significant assumptions for the pension plans</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
quantitative sensitivity analysis regarding the significant assumptions for the pension plans as of December 31, 2019 is as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 6pt; padding-left: 14.15pt; text-align: center"><b>12/31/2019</b></td></tr>
<tr>
    <td style="border-top: Black 1pt solid">&#160;</td>
    <td style="border-top: Black 1pt solid">&#160;</td>
    <td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Plan
                                         covering 35% of the</b></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>average
        salary</b></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p></td>
    <td style="border-top: Black 1pt solid">&#160;</td>
    <td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Average
                                         salary</b>&#160;</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>supplementation
        plan</b></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p></td>
    <td style="border-top: Black 1pt solid">&#160;</td>
    <td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Mixed
                                         supplementary</b></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>benefit
        plan (Mil&#234;nio Plan) </b>&#160;</p></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 31%"><b>Assumption: Discount rate</b></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 11%">&#160;</td></tr>
<tr>
    <td><b>Sensitivity level</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right"><b>0.5%</b></td>
    <td style="text-align: right"><b>-0.5%</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right"><b>0.5%</b></td>
    <td style="text-align: right"><b>-0.5%</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right"><b>0.5%</b></td>
    <td style="text-align: right"><b>-0.5%</b></td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on current
    service cost and on interest on actuarial obligations</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    986</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    3,847</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (3,773)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    897</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (1,126)</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on present
    value of obligations</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (16,683)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    18,012</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (83,364)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    98,252</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (66,416)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    73,565</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td><b>Assumption: Salary growth</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Sensitivity level</b></td>
    <td>&#160;</td>
    <td style="text-align: right"><b>0.5%</b></td>
    <td style="text-align: right"><b>-0.5%</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>0.5%</b></td>
    <td style="text-align: right"><b>-0.5%</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>0.5%</b></td>
    <td style="text-align: right"><b>-0.5%</b></td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on current
    service cost and on interest on actuarial obligations</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    212</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (200)</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on present
    value of obligations</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;1,122</td>
    <td style="vertical-align: bottom; text-align: right">&#160;(1,063)</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td><b>Assumption: Benefit adjustment</b></td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td><b>Sensitivity level</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right"><b>0.5%</b></td>
    <td style="text-align: right"><b>-0.5%</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right"><b>0.5%</b></td>
    <td style="text-align: right"><b>-0.5%</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right"><b>0.5%</b></td>
    <td style="text-align: right"><b>-0.5%</b></td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on current
    service cost and on interest on actuarial obligations</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    142</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (125)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    927</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (405)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    387</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (387)</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on present
    value of obligations</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    2,100</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (1,846)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    13,609</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (5,945)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    5,543</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (5,543)</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td><b>Assumption: Mortality table</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Sensitivity level</b></td>
    <td>&#160;</td>
    <td style="text-align: right"><b>+1 year</b></td>
    <td style="text-align: right"><b>-1 year</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right"><b>+1 year</b></td>
    <td style="text-align: right"><b>-1 year</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right"><b>+1 year </b></td>
    <td style="text-align: right"><b>-1 year</b></td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on current
    service cost and on interest on actuarial obligations</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1,561</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (649)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4,715</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (4,180)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1,543</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (1,532)</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on present
    value of obligations</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    13,515</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (9,603)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    69,216</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (61,372)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    22,116</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (22,214)</td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock', window );">Schedule of forecast benefit payments of the defined benefit plans</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
forecast benefit payments of the defined benefit plans for future years are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="width: 85%"><b>Payments</b></td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>2019
    </b></td></tr>
<tr>
    <td>Year 1</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    267,764</td></tr>
<tr>
    <td>Year 2</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    261,355</td></tr>
<tr>
    <td>Year 3</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    255,518</td></tr>
<tr>
    <td>Year 4</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    249,398</td></tr>
<tr>
    <td>Year 5</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    243,000</td></tr>
<tr>
    <td>Next 5 years</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
    1,109,647</td></tr>
<tr>
    <td><b>Total forecast payments</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    2,386,682</b></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock', window );">Schedule of post-employment health care plan amounts</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
amounts recognized in the balance sheet were determined as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Present value of obligations</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    892,396</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    897,137</td></tr>
<tr>
    <td><b>Liabilities</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 8.05pt"><b>&#160;&#160;&#160;&#160;&#160;
    892,396 </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 8.05pt"><b>&#160;&#160;&#160;&#160;&#160;
    897,137</b></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock', window );">Schedule of reconciliation of the healthcare liabilities</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
reconciliation of the healthcare liabilities is as follows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Actuarial liability at the beginning of the
    year</td>
    <td style="text-align: right">897,137</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    866,784</td></tr>
<tr>
    <td>Expenses recognized in income for the year</td>
    <td style="text-align: right">69,907</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    85,748</td></tr>
<tr>
    <td>Sponsor&#8217;s contributions transferred in
    prior year</td>
    <td style="text-align: right">(82,081)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (71,632)</td></tr>
<tr>
    <td>Recognition of actuarial loss/(gain)</td>
    <td style="text-align: right">7,433</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    16,237</td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Actuarial
    liability at the end of the year </b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 8.05pt"><b>892,396</b></td>
    <td style="text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 8.05pt"><b>&#160;&#160;&#160;&#160;&#160;
    897,137</b></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock', window );">Schedule of actuarial gains and losses recognized in shareholders' equity</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
actuarial gains and losses recognized in shareholders' equity are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 53%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td>&#160; Actuarial gain /(loss) on obligation&#160;</td>
    <td style="text-align: right">7,433</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">16,237</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">170,445</td></tr>
<tr style="vertical-align: bottom">
    <td><b>&#160; Gain/(loss) recognized in shareholders'
    equity&#160; </b></td>
    <td style="text-align: right"><b>7,433 </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right"><b>16,237 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>170,445</b></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfWeightedAverageLifeExpectancyTableTextBlock', window );">Schedule of weighted average life expectancy</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
weighted average life expectancy based on the mortality table used to determined actuarial obligations is as follows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; width: 15%"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; width: 15%"><b>12/31/2018</b></td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Longevity
    at age of 65 for current participants</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr>
    <td>Male</td>
    <td style="text-align: right">20.24</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">19.55</td></tr>
<tr style="vertical-align: bottom">
    <td>Female</td>
    <td style="text-align: right">20.24</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">22.17</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td><b>Longevity for current participants who are
    40</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Male</td>
    <td style="text-align: right">42.74</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">41.59</td></tr>
<tr style="vertical-align: bottom">
    <td>Female</td>
    <td style="text-align: right">42.74</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">45.30</td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock', window );">Schedule of actuarial assumptions used for calculating postemployment healthcare benefits</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
actuarial assumptions used for calculating post-employment healthcare were:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="vertical-align: bottom; width: 69%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr style="vertical-align: bottom">
    <td><b>Biometric and Demographic</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>General mortality table</td>
    <td style="text-align: right">AT 2000 segregated
    by gender</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right">AT 2000 segregated
    by gender</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Financial</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>Actuarial nominal discount rate</td>
    <td style="text-align: right">6.78%</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right">9.62%</td></tr>
<tr style="vertical-align: bottom">
    <td>Inflation</td>
    <td style="text-align: right">3.61%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4.75%</td></tr>
<tr style="vertical-align: bottom">
    <td>Real increase in medical costs based on age
    (Aging Factor)</td>
    <td style="text-align: right">0,5% - 3,00% real
    a.a.</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right">0.5% - 3.00% real
    a.a.</td></tr>
<tr>
    <td style="vertical-align: bottom">Nominal increase
    medical costs growth rate</td>
    <td style="vertical-align: bottom; text-align: right">6.98%</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right">8.15%</td></tr>
<tr style="vertical-align: bottom">
    <td>Average medical cost (Claim cost)</td>
    <td style="text-align: right">1,319.36</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right">1,054.65</td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock', window );">Schedule of quantitative sensitivity analysis regarding the significant assumptions for the postemployment healthcare plans</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
quantitative sensitivity analysis regarding the significant assumptions for the post-employment healthcare plans as of December
31, 2019 is as follows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 70%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 15%">&#160;</td>
    <td style="vertical-align: bottom; width: 15%; text-align: right">12/31/2019</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Healthcare
    Plan</b></td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td colspan="2" style="text-align: center"><b>Assumption:
    Discount rate</b></td></tr>
<tr>
    <td><b>Sensitivity level</b></td>
    <td style="text-align: right">0.5%</td>
    <td style="text-align: right">-0.5%</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on current
    service cost and on interest on actuarial obligations</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1,824</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (2,006)</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on present
    value of obligations</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (35,490)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    38,444</td></tr>
<tr>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td colspan="2" style="text-align: center"><b>Assumption:
    Medical Inflation</b></td></tr>
<tr>
    <td><b>Sensitivity level</b></td>
    <td style="text-align: right">1.0%</td>
    <td style="text-align: right">-1.0%</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on current
    service cost and on interest on actuarial obligations</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    5,646</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (4,900)</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on present
    value of obligations</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    83,270</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (72,264)</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td colspan="2" style="text-align: center"><b>Assumption:
    Mortality table</b></td></tr>
<tr>
    <td><b>Sensitivity level</b></td>
    <td style="text-align: right">+1 year</td>
    <td style="text-align: right">-1 year</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on current
    service cost and on interest on actuarial obligations</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4,093</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (3,851)</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on present
    value of obligations</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    60,367</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (56,802)</td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock', window );">Schedule of forecast benefit payments of the postemployment healthcare plans</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
forecast benefit payments of the postemployment healthcare plans for future years are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>


<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="width: 85%"><b>Forecast benefit payments</b></td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>2019</b></td></tr>
<tr>
    <td>Year 1</td>
    <td style="text-align: right">&#160;&#160; 83,290</td></tr>
<tr>
    <td>Year 2</td>
    <td style="text-align: right">&#160;&#160; 80,574</td></tr>
<tr>
    <td>Year 3</td>
    <td style="text-align: right">&#160;&#160; 77,649</td></tr>
<tr>
    <td>Year 4</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;
    74,529</td></tr>
<tr>
    <td>Year 5</td>
    <td style="text-align: right">&#160;&#160; 71,218</td></tr>
<tr>
    <td>Next 5 years</td>
    <td style="text-align: right">301,853</td></tr>
<tr>
    <td><b>Total forecast payments</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>689,113</b></td></tr></table><span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of allocation of plan assets .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of average life expectancy .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of breakdown of actuarial gains or losses .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of changes in actuarial gains and losses .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of changes in fair value of plan assets .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of changes in present value of defined benefit obligation .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of employee benefits recognized in income statement .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of forecast benefit payments of defined benefit plans .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of forecast benefit payments of post employment healthcare plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of post employment health care plan amounts .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of quantitative sensitivity analysis regarding significant assumptions for pension plans .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of quantitative sensitivity analysis regarding significant assumptions for post employment healthcare plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of reconciliation of employee benefits assets and liabilities .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of reconciliation of healthcare liabilities .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of weighted average life expectancy .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<SEQUENCE>19
<FILENAME>R111.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6812897392">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>12. FINANCIAL INSTRUMENTS (Details 5) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgingInstrument', window );">Finance income (expenses), net</a></td>
<td class="nump">R$ 185,525<span></span>
</td>
<td class="num">R$ (1,045,771)<span></span>
</td>
<td class="nump">R$ 41,153<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Total</a></td>
<td class="nump">5,567<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgingInstrument', window );">Finance income (expenses), net</a></td>
<td class="nump">4,986<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | Current Financial Asset [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Total</a></td>
<td class="nump">1,364<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | Non Current Financial Asset [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Total</a></td>
<td class="nump">R$ 4,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | Dollar-to-Euro Swap [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument', window );">Instruments</a></td>
<td class="text">Dollar to euro swap<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Total</a></td>
<td class="nump">R$ 1,364<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgingInstrument', window );">Finance income (expenses), net</a></td>
<td class="nump">R$ 783<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | Dollar-to-Euro Swap [Member] | Current Financial Asset [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument', window );">Instruments</a></td>
<td class="text">Dollar to euro swap<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Total</a></td>
<td class="nump">R$ 1,364<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | Swap CDI x Dollar [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument', window );">Instruments</a></td>
<td class="text">Swap CDI x dollar<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Total</a></td>
<td class="nump">R$ 4,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgingInstrument', window );">Finance income (expenses), net</a></td>
<td class="nump">R$ 4,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | Swap CDI x Dollar [Member] | Non Current Financial Asset [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument', window );">Instruments</a></td>
<td class="text">Swap CDI x dollar<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Total</a></td>
<td class="nump">R$ 4,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24A<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24A_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets; Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 22<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_22_b&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnHedgingInstrument">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_24_a_i&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnHedgingInstrument</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_CurrentFinancialAssetMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_CurrentFinancialAssetMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_NonCurrentFinancialAssetMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_NonCurrentFinancialAssetMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=sid_DollarToEuroSwapMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialInstrumentsAxis=sid_DollarToEuroSwapMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=sid_SwapCDIDollarMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialInstrumentsAxis=sid_SwapCDIDollarMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R115.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6796463696">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>12. FINANCIAL INSTRUMENTS (Details 9) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax', window );">Movement</a></td>
<td class="nump">R$ 604,828<span></span>
</td>
<td class="nump">R$ 1,415,962<span></span>
</td>
<td class="nump">R$ 50,987<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Fair value, net of taxes, ending</a></td>
<td class="nump">5,567<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | Hedges of Net Investment in Foreign Operations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Fair value, net of taxes, beginning</a></td>
<td class="nump">3,941<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax', window );">Movement</a></td>
<td class="num">(2,472)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Fair value, net of taxes, ending</a></td>
<td class="nump">1,469<span></span>
</td>
<td class="nump">3,941<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | Fair Value Of Net Investment Hedge In Foreign Operations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Fair value, net of taxes, beginning</a></td>
<td class="nump">3,941<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax', window );">Movement</a></td>
<td class="num">(2,472)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Fair value, net of taxes, ending</a></td>
<td class="nump">R$ 1,469<span></span>
</td>
<td class="nump">R$ 3,941<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets; Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 22<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_22_b&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax. [Refer: Cash flow hedges [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24C<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24C_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24E<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24E_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_23_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfHedgesAxis=ifrs-full_HedgesOfNetInvestmentInForeignOperationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfHedgesAxis=ifrs-full_HedgesOfNetInvestmentInForeignOperationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfHedgesAxis=sid_HedgesOfNetInvestmentInForeignOperationsOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfHedgesAxis=sid_HedgesOfNetInvestmentInForeignOperationsOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R49.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6798640336">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>13 OTHER PAYABLES (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesAbstract', window );"><strong>Other Payables [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfOtherPayablesTableTextBlock', window );">Schedule of other payables</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
group of other payables classified in current and non-current liabilities is comprised as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="width: 53%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td>&#160;</td>
    <td colspan="5" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Current</b></td>
    <td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Non-current</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Payables to related parties (note 18 b)</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    46,063</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    35,499</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">88,021</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">96,629</td></tr>
<tr>
    <td>Dividends and interest on capital payable (Note
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    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    13,252</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    932,005</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Advances from customers <sup>(1)</sup></td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    787,604</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    137,418</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;
    1,845,248</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Taxes in installments</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    19,498</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    20,179</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">67,727</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">73,934</td></tr>
<tr>
    <td>Profit sharing - employees</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    162,866</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    113,219</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Taxes payable</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">8,805</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">8,631</td></tr>
<tr>
    <td>Provision from consumption and services</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    204,299</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    334,638</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Third party materials in our possession</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    78,820</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    45,915</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Trade payables - drawee risk <sup>(2)</sup></td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;
    1,121,312</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    65,766</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Lease Liabilities (note 13a)</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    35,040</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">439,350</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Other payables</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    57,690</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    85,984</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">44,551</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">48,134</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>2,526,444
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,770,623
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>2,493,702
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>227,328
    </b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(1)
<b>Glencore Advance:</b> On March 29, 2019, the Company received in advance through its subsidiary CSN Minera&#231;&#227;o 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 Minera&#231;&#227;o 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.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(2)
<b>Trade Payables &#8211; Drawee risk:</b> 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.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ScheduleOfLeaseLiabilitiesTableTextBlock', window );">Schedule of lease liabilities</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
lease liabilities are presented in financial statement as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 69%">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right; width: 15%"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; text-align: right; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right; width: 15%"><b>First
    adoption</b></td></tr>
<tr>
    <td>Leases</td>
    <td style="text-align: right">1,501,960</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,533,556</td></tr>
<tr>
    <td>Present value adjustment - Leases</td>
    <td style="text-align: right">(1,027,570)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(892,567)</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>474,390
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>640,989</b></td></tr>
<tr>
    <td><b>Classified:</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Current</td>
    <td style="text-align: right">35,040</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">39,243</td></tr>
<tr>
    <td>Non-current</td>
    <td style="text-align: right">439,350</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">601,746</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>474,390
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>640,989</b></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ScheduleOfOperatingLeaseCommitments', window );">Schedule of operating lease commitments</a></td>
<td class="text"><p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif">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:</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%">
<tr>
    <td style="width: 82%"><b>Operating lease commitment at December 31,2018</b></td>
    <td style="border-top: rgb(0,0,0) 1px solid; border-bottom: rgb(0,0,0) 1px solid; background-image: none; background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; width: 18%; text-align: right"><b>4,217,333</b></td></tr>
<tr style="background-color: rgb(220,230,241)">
    <td>Renewal options not included in commitments</td>
    <td style="text-align: right"><b>833,083</b></td></tr>
<tr>
    <td>Effect timing differences between inception and commencement</td>
    <td style="text-align: right"><b>(26,580)</b></td></tr>
<tr style="background-color: rgb(220,230,241)">
    <td>Variable lease payments not included in commitments</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"><b>&#160;(3,661,675)</b></td></tr>
<tr>
    <td><b>Lease liabilities before discounting </b></td>
    <td style="border-bottom: rgb(0,0,0) 3px double; background-image: none; background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; text-align: right"><b>1,362,161</b></td></tr>
<tr style="background-color: rgb(220,230,241)">
    <td>Discount to presente value</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; text-align: right"><b>(990,827)</b></td></tr>
<tr>
    <td><b>Lease liabilities at January 01, 2019</b></td>
    <td style="border-bottom: rgb(0,0,0) 3px double; background-image: none; background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; text-align: right"><b>371,334</b></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ScheduleOfAverageRatesUsedMeasureLeaseTableTextBlock', window );">Schedule of average rates used measure lease</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
average rates used to measure the lease and rights to use:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 5%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 26%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td rowspan="2" style="border-bottom: black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Contract
                                         term&#160;</b>&#160;</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>(in
        years) </b></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p></td>
    <td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Incremental
    - IBR (a.a)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Implicit
    (a.a)</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>&#160;BRL&#160;
    </b></td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>&#160;EURO
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    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>&#160;BRL&#160;
    </b></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">1</td>
    <td style="text-align: center">7.78%</td>
    <td style="text-align: center">0.52%</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">2</td>
    <td style="text-align: center">8.16%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">3</td>
    <td style="text-align: center">8.53%</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">4</td>
    <td style="text-align: center">8.90%</td>
    <td style="text-align: center">1.11%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">5</td>
    <td style="text-align: center">9.27%</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">6</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">1.24%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">9</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">6.75%</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">16</td>
    <td style="text-align: center">12.25%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">29</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">8.30%</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">32</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">15.22%</td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ScheduleOfChangesInLeaseLiabilitiesTableTextBlock', window );">Schedule of changes in lease liabilities</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Changes
in lease liabilities for the period ended December 31, 2019 are shown in the table below.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 85%">&#160;</td>
    <td style="vertical-align: bottom; width: 15%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td><b>Opening balance</b></td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    640,989 </b></td></tr>
<tr>
    <td>New leases (note 9)</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    106,584</td></tr>
<tr>
    <td>Present Value Adjustments - New leases (note
    9)</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (54,080)</td></tr>
<tr>
    <td>Contract review</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (175,609)</td></tr>
<tr>
    <td>Write off</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (1,374)</td></tr>
<tr>
    <td>Payments</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (94,727)</td></tr>
<tr>
    <td>Interest appropriated</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    52,607</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"><b>&#160;Net
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>474,390</b></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ScheduleOfMinimumFuturePaymentsTableTextBlock', window );">Schedule of minimum future payments</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
of December 31,2019 are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 53%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>&#160;Less
    than one year </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>&#160;Between
    one and five years </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>&#160;Over
    five years </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>&#160;Total
    </b></td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;Leases</td>
    <td style="text-align: right">86,062</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">319,162</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,096,736</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,501,960</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;Present
    value adjustment - Leases</td>
    <td style="text-align: right">(51,022)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(229,417)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(747,131)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(1,027,570)</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>35,040
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>89,745
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>349,605
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>474,390</b></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ScheduleOfPisAndCofinsRecoverableTableTextBlock', window );">Schedule of PIS and COFINS recoverable</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">We show below the potential right of PIS and COFINS embedded in the lease liability.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 85%">&#160;</td>
    <td style="vertical-align: bottom; width: 15%; text-align: right"><b>&#160;&#160;&#160;
    12/31/2019</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td>Leases</td>
    <td style="text-align: right">1,489,789</td></tr>
<tr>
    <td>Present value adjustment - Leases</td>
    <td style="text-align: right">(1,026,919)</td></tr>
<tr>
    <td>Potencial PIS and COFINS credit</td>
    <td style="text-align: right">137,805</td></tr>
<tr>
    <td>Present value adjustment &#8211; Potential PIS
    and COFINS credit</td>
    <td style="text-align: right">(96,461)</td></tr>
</table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ScheduleOfExpensesRelatedToPaymentsTableTextBlock', window );">Schedule of expenses related to payments</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Expenses
related to payments not included in the measurement of a lease liability during the actual exercise are:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 85%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>Consolidated
    </b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td>&#160;Contract less than 12 months&#160;</td>
    <td style="text-align: right">10,819</td></tr>
<tr>
    <td>&#160;Lower Assets value&#160;</td>
    <td style="text-align: right">3,853</td></tr>
<tr>
    <td>&#160;Variable lease payments&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">177,460</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>192,132</b></td></tr></table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the schedule of average rates used measure lease .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the schedule of changes in lease liabilities .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the schedule of expenses related to payments .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the schedule of lease liabilities .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the schedule of minimum future payments .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the schedule of operating lease commitments .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the schedule of pis and cofins recoverable .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795248912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>5 TRADE RECEIVABLES (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfTradeReceivablesTableTextBlock', window );">Schedule of trade receivables</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"><tr><td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="width: 15%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td><b>Trade receivables</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr>
    <td style="text-indent: 8.05pt"><b>Third parties</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr>
    <td style="text-indent: 16pt">Domestic market</td>
    <td style="text-align: right">1,118,632</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">1,369,396</td></tr>
<tr>
    <td style="text-indent: 16pt">Foreign market</td>
    <td style="text-align: right">1,003,905</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">852,821</td></tr>
<tr>
    <td style="text-indent: 16pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>2,122,537
    </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>2,222,217</b></td></tr>
<tr>
    <td style="text-indent: 16pt">Allowance for doubtful
    debts</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;&#160;&#160;
    (245,194)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(237,352)</td></tr>
<tr>
    <td>&#160;</td>
    <td style="text-align: right"><b>1,877,343 </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right"><b>1,984,865</b></td></tr>
<tr>
    <td style="text-indent: 8pt">Related Parties (note
    18 b)</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">170,588</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">93,317</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>2,047,931
    </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>2,078,182</b></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfGrossTradeReceivablesFromThirdPartiesTableTextBlock', window );">Schedule of gross trade receivables from third parties</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
breakdown of gross trade receivables from third parties is as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="width: 15%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Current</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;
    1,739,746</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">1,514,847</td></tr>
<tr>
    <td>Past-due up to 30 days</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;
    132,845</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">177,287</td></tr>
<tr>
    <td>Past-due up to 180 days</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    23,877</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">47,684</td></tr>
<tr>
    <td>Past-due over 180 days</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;
    226,069</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">482,399</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;
    2,122,537 </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>2,222,217</b></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfChangesInAllowanceForDoubtfulDebtsTableTextBlock', window );">Schedule of allowance for doubtful debts</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
movements in the Group&#8217;s allowance for doubtful debts are as follows</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td colspan="3" style="text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td><b>Opening balance</b></td>
    <td style="text-align: right"><b>(237,352)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right"><b>(191,979)</b></td></tr>
<tr>
    <td>Expected credit losses</td>
    <td style="text-align: right">(43,313)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(53,706)</td></tr>
<tr>
    <td>Recovery of receivables</td>
    <td style="text-align: right">35,471</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">8,333</td></tr>
<tr>
    <td><b>Closing balance</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(245,194)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(237,352)</b></td></tr></table><span></span>
</td>
</tr>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795126480">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>9 PROPERTY, PLANT AND EQUIPMENT (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, plant and equipment [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfPropertyPlantAndEquipmentTableTextBlock', window );">Schedule of property, plant and equipment</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif"><tr style="vertical-align: bottom"><td style="width: 29%; white-space: nowrap"></td>
    <td style="width: 8%; white-space: nowrap">&#160;</td>
    <td style="width: 1%; white-space: nowrap">&#160;</td>
    <td style="width: 8%; white-space: nowrap">&#160;</td>
    <td style="width: 1%; white-space: nowrap">&#160;</td>
    <td style="width: 8%; white-space: nowrap">&#160;</td>
    <td style="width: 1%; white-space: nowrap">&#160;</td>
    <td style="width: 8%; white-space: nowrap">&#160;</td>
    <td style="width: 1%; white-space: nowrap">&#160;</td>
    <td style="width: 8%; white-space: nowrap">&#160;</td>
    <td style="width: 1%; white-space: nowrap">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 8%; white-space: nowrap">&#160;</td>
    <td style="width: 1%; white-space: nowrap">&#160;</td>
    <td style="width: 8%; white-space: nowrap">&#160;</td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Buildings
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    <td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap">&#160;</td>
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    <td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Furniture
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    <td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap">&#160;</td>
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    <td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap">&#160;</td>
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    <td style="vertical-align: bottom; white-space: nowrap">&#160;</td>
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    <td style="border-top: Black 1pt solid; vertical-align: bottom; white-space: nowrap">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Total</b></td></tr>
<tr>
    <td style="white-space: nowrap"><b>Balance at December
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    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>3,282,436
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>18,046,864
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<tr>
    <td style="white-space: nowrap">Cost</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    3,751,429</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">3,282,436</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">355,768</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">30,269,600</td></tr>
<tr>
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(10,739,511)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (134,801)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (275,633)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(12,222,736)</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Balance at December
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    287,854 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    2,678,638 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    11,687,271 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    30,530 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>3,282,436
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    80,135 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>18,046,864
    </b></td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Effect
    of foreign exchange differences</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">1,499</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    2,978</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">8,033</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    106</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">2,464</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    56</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right">15,136</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Acquisitions</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">6,125</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    16,116</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    459,460</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">1,763</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">1,924,520</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    43,111</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    41,574</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">2,492,669</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Capitalized
    interest (notes 24 and 29)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    13</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    117,176</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;
    117,189</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Write-off
    (note 23)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(2,143)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (130)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(80,426)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(1)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(30,400)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(1,354)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (149)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">(114,603)</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Depreciation
    (note 22)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (135,313)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(1,241,026)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(5,999)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(58,843)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (25,038)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right">(1,466,219)</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Transfers
    to other asset categories</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    790</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">294,872</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">1,766,047</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">2,629</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(2,053,290)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (11,048)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Transfer
    to intangible assets</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (31)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(11,865)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right">(11,896)</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Right
    of use- Initial recognition</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    640,989</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;
    640,989</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Right
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (151,558)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right">(151,558)</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">ARO
    Update</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">225,125</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;
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<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Transfer
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(67,176)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (20,030)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(13,989)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right">(101,195)</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Consolidation
    CBSI</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">4,940</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    4,756</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">9,123</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Others</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (680)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right">(680)</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Balance at December
    31, 2019</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    3,062,238 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    12,603,619 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    28,455 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>3,217,052
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    472,345 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    90,286 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>19,700,944
    </b></td></tr>
<tr>
    <td style="white-space: nowrap">Cost</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    226,949</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    4,250,471</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    24,372,514</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    170,229</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">3,217,052</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    531,044</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">386,144</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">33,154,403</td></tr>
<tr>
    <td style="white-space: nowrap">Accumulated depreciation</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (1,188,233)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(11,768,895)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (141,774)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(58,699)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (295,858)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(13,453,459)</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Balance at December
    31, 2019</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    226,949 </b></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    3,062,238 </b></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    12,603,619 </b></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    28,455 </b></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>3,217,052
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    472,345 </b></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    90,286 </b></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>19,700,944
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</table>
<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
Refer basically to railway assets such as courtyards, tracks, mines and dormant and in the group leasehold improvements, vehicles,
hardware.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ScheduleOfRightsOfUseTableTextBlock', window );">Schedule of rights of use</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
movement of the rights of use as of December 31, 2019 is as follows</p>

<p style="text-align: right; margin: 0pt 10pt 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Consolidated</b>&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="vertical-align: bottom; width: 41%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Land</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Buildings
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    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Machinery,
    equipment and facilities</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
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    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
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<tr>
    <td style="vertical-align: bottom"><b>Initial recognition
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    <td style="border-bottom: Black 1pt solid; text-align: right"><b>556,133
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>54,513
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>9,783
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    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>20,560
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    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>640,989
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<tr>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">6,719</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">34,197</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,195</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">43,111</td></tr>
<tr>
    <td style="vertical-align: bottom">Remeasurement</td>
    <td style="text-align: right">(152,915)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">12,112</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(4,525)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(6,230)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(151,558)</td></tr>
<tr>
    <td style="vertical-align: bottom">Depreciation</td>
    <td style="text-align: right">(21,314)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(9,190)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(15,311)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(13,028)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(58,843)</td></tr>
<tr>
    <td style="vertical-align: bottom">Write-off</td>
    <td style="text-align: right">(1,338)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(16)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(1,354)</td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Balance at
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>380,566
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>64,154
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>24,144
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>3,481
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>472,345
    </b></td></tr>
<tr>
    <td style="vertical-align: bottom">Cost</td>
    <td style="text-align: right">401,746</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">73,344</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">39,455</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">16,499</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">531,044</td></tr>
<tr>
    <td style="vertical-align: bottom">Accumulated depreciation</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(21,180)</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(9,190)</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(15,311)</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(13,018)</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(58,699)</td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Balance at
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    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>64,154</b></td>
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    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>24,144</b></td>
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    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>3,481</b></td>
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</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfConstructionInProgressTableTextBlock', window );">Schedule of construction in progress</a></td>
<td class="text"><p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">The
breakdown of the projects comprising construction in progress is as follows:</p>

<p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td colspan="3" style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Consolidated</b>&#160;</p></td></tr>
<tr>
    <td style="vertical-align: bottom; width: 11%">&#160;</td>
    <td style="vertical-align: bottom; width: 5%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 35%; text-align: center"><b>Project
    description</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Start
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    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 2%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: center"><b>Completion
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    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="text-indent: 7.05pt"><b>Logistics</b></td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td style="text-indent: 7.05pt">&#160;</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td>Current investments for maintenance of current
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    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7pt">81,944</td>
    <td style="text-align: right; text-indent: 7pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">89,595</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt"><b>81,944
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    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt"><b>89,595</b></td></tr>
<tr>
    <td style="text-indent: 7.05pt"><b>Mining&#160;</b></td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td>Expansion of Casa de Pedra Mine capacity production.&#160;&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-align: center">2007</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">2020</td>
    <td style="text-align: center"><sup>(1)</sup></td>
    <td style="text-align: right; text-indent: 7pt">883,742</td>
    <td style="text-align: right; text-indent: 7pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">844,194</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td>Expansion of TECAR export capacity.&#160;&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-align: center">2009</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">2022</td>
    <td style="text-align: center"><sup>(2)</sup></td>
    <td style="text-align: right; text-indent: 7pt">303,965</td>
    <td style="text-align: right; text-indent: 7pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">289,298</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td>Current investments for maintenance of current
    operations.&#160;&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7pt">389,510</td>
    <td style="text-align: right; text-indent: 7pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">725,616</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt"><b>1,577,217
    </b></td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt"><b>1,859,108</b></td></tr>
<tr>
    <td style="text-indent: 7.05pt"><b>Steel</b></td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td>Supply of 16 torpedo&#8217;s cars for operation
    in the steel industry</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-align: center">2008</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">2020</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7pt">75,582</td>
    <td style="text-align: right; text-indent: 7pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">94,920</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td>Current investments for maintenance of current
    operations.&#160;&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-align: center"><sup>(3)</sup></td>
    <td style="text-align: right; text-indent: 7pt">811,049</td>
    <td style="text-align: right; text-indent: 7pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">558,922</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt"><b>886,631
    </b></td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt"><b>653,842</b></td></tr>
<tr>
    <td style="text-indent: 7.05pt"><b>Cement</b></td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td>Construction of cement plants.&#160;&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-align: center">2011</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">2023</td>
    <td style="text-align: center"><sup>(4)</sup></td>
    <td style="text-align: right; text-indent: 7pt">577,712</td>
    <td style="text-align: right; text-indent: 7pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">585,163</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td>Current investments for maintenance of current
    operations.&#160;&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7pt">93,548</td>
    <td style="text-align: right; text-indent: 7pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">94,728</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 7.05pt"><b>671,260
    </b></td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 7.05pt"><b>679,891</b></td></tr>
<tr>
    <td colspan="3" style="text-indent: 7.05pt"><b>Construction
    in progress</b></td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; vertical-align: top; text-align: right; text-indent: 7.05pt"><b>3,217,052</b></td>
    <td style="vertical-align: top; text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right; text-indent: 7.05pt"><b>&#160;
    3,282,436</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(1)
Estimated completion date of the Central Plant Step 1;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(2)
Estimated completion date of phase 60 Mtpa;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(3)
Refers substantially to the technological modernization of the continuous running machines; increased efficiency in zinc plating
lines and contractual agreement signed for the supply of new equipment;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(4)
Refers substantially to the acquisition of new Integrated Cement Plants.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfEstimatedUsefulLivesTableTextBlock', window );">Schedule of estimated useful lives</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The average estimated
useful lives are as follows, in years:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="width: 15%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Buildings</td>
    <td style="text-align: right">38</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">38</td></tr>
<tr>
    <td>Machinery, equipment and facilities</td>
    <td style="text-align: right">21</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">22</td></tr>
<tr>
    <td>Furniture and fixtures</td>
    <td style="text-align: right">12</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">11</td></tr>
<tr>
    <td>Others</td>
    <td style="text-align: right">14</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">15</td></tr></table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the schedule of rights of use .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of construction in progress .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SummaryOfConstructionInProgressTableTextBlock</td>
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<td><strong> Balance Type:</strong></td>
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<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of estimated useful lives .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SummaryOfEstimatedUsefulLivesTableTextBlock</td>
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<td>duration</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of property plant and equipment .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SummaryOfPropertyPlantAndEquipmentTableTextBlock</td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>24
<FILENAME>R119.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6800476304">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>13. FINANCIAL INSTRUMENTS (Details 13) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 7,665,876<span></span>
</td>
<td class="nump">R$ 9,090,044<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 32,712,311<span></span>
</td>
<td class="nump">R$ 33,348,568<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TJLP [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InterestRatesDuringTheYear', window );">Interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5.57%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (870,637)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TJLP [Member] | Probable Scenario [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(2,481)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TJLP [Member] | Scenario 1 [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(12,124)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TJLP [Member] | Scenario 2 [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (24,248)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | LIBOR</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InterestRatesDuringTheYear', window );">Interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1.91%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (4,275,363)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | LIBOR | Probable Scenario [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(57,620)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | LIBOR | Scenario 1 [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(20,438)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | LIBOR | Scenario 2 [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (40,876)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | CDI [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InterestRatesDuringTheYear', window );">Interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4.40%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 462,831<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(10,148,220)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | CDI [Member] | Probable Scenario [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(28,594)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | CDI [Member] | Scenario 1 [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(106,539)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | CDI [Member] | Scenario 2 [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (213,078)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">The sensitivity analysis is based on the assumption of maintaining as probable scenario the market rates at December 31, 2019 recorded in the Company's assets and liabilities.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity&#8217;s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity&#8217;s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity&#8217;s own equity instruments. For this purpose the entity&#8217;s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity&#8217;s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 35H<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35H&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 35I<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35I&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 35M<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35M&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 35N<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35N&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity&#8217;s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity&#8217;s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity&#8217;s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity&#8217;s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity&#8217;s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity&#8217;s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to interest rates during the year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InterestRatesDuringTheYear</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_VariableInterestRateAxis=sid_TJLPMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_VariableInterestRateAxis=sid_TJLPMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sid_ProbableScenarioMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sid_ProbableScenarioMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_VariableInterestRateAxis=sid_LIBORMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_VariableInterestRateAxis=sid_LIBORMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_VariableInterestRateAxis=sid_CDIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_VariableInterestRateAxis=sid_CDIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<head>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6771934864">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 18) - Post-employment Healthcare Benefits [Member]<br> R$ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths', window );">Year 1</a></td>
<td class="nump">R$ 83,290<span></span>
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</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo', window );">Year 2</a></td>
<td class="nump">80,574<span></span>
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</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree', window );">Year 3</a></td>
<td class="nump">77,649<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour', window );">Year 4</a></td>
<td class="nump">74,529<span></span>
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</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive', window );">Year 5</a></td>
<td class="nump">71,218<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter', window );">Next 5 years</a></td>
<td class="nump">301,853<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanForecastFutureBenefitPayments', window );">Total forecast payments</a></td>
<td class="nump">R$ 689,113<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanForecastFutureBenefitPayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of benefits for defined benefit plan Forecast to be paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanForecastFutureBenefitPayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of benefits for defined benefit plan Forecast to be paid in five fiscal years after fifth fiscal year following latest fiscal year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of benefits for defined benefit plan Forecast to be paid in next fiscal year following latest fiscal year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of benefits for defined benefit plan Forecast to be paid in fifth fiscal year following latest fiscal year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of benefits for defined benefit plan Forecast to be paid in fourth fiscal year following latest fiscal year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of benefits for defined benefit plan Forecast to be paid in third fiscal year following latest fiscal year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of benefits for defined benefit plan Forecast to be paid in second fiscal year following latest fiscal year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R178.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6796332576">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 8)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember', window );">Plan covering 35% Of The Average Salary [Member] | Male [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive', window );">Average life expectancy of employees (in years)</a></td>
<td class="text">18.38<span></span>
</td>
<td class="text">18.00<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageLifeExpectancyOfEmployeesThatAreForty', window );">Average life expectancy in years of employees who are 40 (in years)</a></td>
<td class="text">40.15<span></span>
</td>
<td class="text">40.00<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember', window );">Plan covering 35% Of The Average Salary [Member] | Female [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive', window );">Average life expectancy of employees (in years)</a></td>
<td class="text">18.38<span></span>
</td>
<td class="text">18.00<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageLifeExpectancyOfEmployeesThatAreForty', window );">Average life expectancy in years of employees who are 40 (in years)</a></td>
<td class="text">40.15<span></span>
</td>
<td class="text">40.00<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_AverageSalarySupplementationPlanMember', window );">Average Salary Supplementation Plan [Member] | Male [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive', window );">Average life expectancy of employees (in years)</a></td>
<td class="text">18.75<span></span>
</td>
<td class="text">18.74<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageLifeExpectancyOfEmployeesThatAreForty', window );">Average life expectancy in years of employees who are 40 (in years)</a></td>
<td class="text">40.60<span></span>
</td>
<td class="text">40.60<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_AverageSalarySupplementationPlanMember', window );">Average Salary Supplementation Plan [Member] | Female [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive', window );">Average life expectancy of employees (in years)</a></td>
<td class="text">21.41<span></span>
</td>
<td class="text">22.23<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageLifeExpectancyOfEmployeesThatAreForty', window );">Average life expectancy in years of employees who are 40 (in years)</a></td>
<td class="text">44.41<span></span>
</td>
<td class="text">45.37<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_MixedSupplementaryBenefitPlanMember', window );">Mixed Supplementary Benefit Plan [Member] | Male [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive', window );">Average life expectancy of employees (in years)</a></td>
<td class="text">20.45<span></span>
</td>
<td class="text">21.00<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageLifeExpectancyOfEmployeesThatAreForty', window );">Average life expectancy in years of employees who are 40 (in years)</a></td>
<td class="text">42.70<span></span>
</td>
<td class="text">43.00<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_MixedSupplementaryBenefitPlanMember', window );">Mixed Supplementary Benefit Plan [Member] | Female [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageLifeExpectancyOfEmployeesThatAreSixtyFive', window );">Average life expectancy of employees (in years)</a></td>
<td class="text">23.02<span></span>
</td>
<td class="text">23.00<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageLifeExpectancyOfEmployeesThatAreForty', window );">Average life expectancy in years of employees who are 40 (in years)</a></td>
<td class="text">46.28<span></span>
</td>
<td class="text">47.00<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AverageLifeExpectancyOfEmployeesThatAreForty">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the information about average life expectancy in years of employees who are 40.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AverageLifeExpectancyOfEmployeesThatAreForty</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to average life expectancy of employees that are sixty five.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795248912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>18 RELATED-PARTY BALANCES AND TRANSACTIONS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RelatedPartyTransactionsAbstract', window );"><strong>Related party transactions [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfRelatedPartyExplanatory', window );">RELATED-PARTY BALANCES AND TRANSACTIONS</a></td>
<td class="text"><p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 20.25pt; text-align: justify; text-indent: -20.25pt"><b>18&#160;&#160;&#160;&#160;
RELATED-PARTY BALANCES AND TRANSACTIONS </b></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 20.25pt; text-align: justify; text-indent: -20.25pt">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>18.a)
Transactions with holding companies</b></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Vicunha
Siderurgia S.A. is the Company&#8217;s main shareholder, with 49,24% of the voting shares.</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s also control Rio Iaco
Participa&#231;&#245;es S.A, holding a 4,22% interest in the voting capital of the Company.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The
corporate structure of Vicunha A&#231;os S.A is as follows:</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Vicunha
Steel S.A. &#8211; holds 67.93% of Vicunha A&#231;os S.A.</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">CFL
Participa&#231;&#245;es S.A. &#8211; holds 12.82% of Vicunha A&#231;os S.A. and 40% of Vicunha Steel S.A.</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Rio
Purus Participa&#231;&#245;es S.A. &#8211; holds 19.25% of Vicunha A&#231;os S.A. and 60% of Vicunha Steel S.A.</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Liabilities</b></p>

<p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At
the Annual General Meeting (AGM), held on April 26, 2019, the distribution of the mandatory minimum dividend for the year of 2018
was approved. Vicunha A&#231;os S.A and Rio Iaco Participa&#231;&#245;es S.A received, respectively, R$442,308 and R$37,879.</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On
December 31, 2019, it was proposed to distribute, as mandatory minimum dividends, the amount of R$204,574 to the shareholder Vicunha
A&#231;os S.A and R$17,519 to Rio Iaco Participa&#231;&#245;es S.A. Since the meeting of the board of directors was held on 09/18/2019,
the distribution of interim dividends to the profit account recorded in the balance sheet as of June 30, 2019 was approved and
Vicunha A&#231;os S.A and Rio Iaco Participa&#231;&#245;es S.A received R$203,179 and R$17,400, respectively. The remaining balance
of the proposed dividends of R$1,394 for Vicunha A&#231;os S.A and R$ 119 for Rio Iaco Participa&#231;&#245;es S.A will be deliberated
at the 2020 Annual General Meeting (AGM)</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>18.b)
Transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties </b></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;
<b>By transaction </b></p>

<p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt">&#160;</p>

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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
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    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
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    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
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    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
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    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"><b>12/31/2018</b></td></tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
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    <td><b>Assets</b></td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td style="text-align: right">170,588</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">93,317</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">170,588</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td>&#160;</td>
    <td style="text-align: right">44,554</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">46,171</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">44,554</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">13,714</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">99,894</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">13,714</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">99,894</td></tr>
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    <td>&#160;</td>
    <td style="text-align: right">2,116,560</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">92,332</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">95,719</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,212,279</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">92,332</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,675</td>
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<p style="margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;&#160;</font></p>

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<p style="margin: 0pt 0; text-align: justify; text-indent: 0pt; font-size: 11pt">&#160;&#183;&#160;&#160;&#160;&#160;&#160; <b>By
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<p style="margin: 0pt 0; text-align: justify; text-indent: 0pt; font-size: 11pt"><b>&#160;</b></p>



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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="text-align: right">97,659</td>
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    <td style="text-align: right">25,038</td>
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<tr>
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<tr>
    <td>Panatl&#226;ntica (3)</td>
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">11,621</td></tr>
<tr>
    <td>Ibis Participa&#231;&#245;es e Servi&#231;os</td>
    <td>&#160;</td>
    <td style="text-align: right">230</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">230</td>
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    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="text-align: right">1,940</td>
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    <td style="text-align: right">1,940</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,042</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td>&#160;</td>
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    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>109,433
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>2,358,179
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>167,525
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>19,788
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>187,313
    </b></td></tr>
<tr>
    <td><b>Associates</b></td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td>Arvedi Metalfer do Brasil S.A.</td>
    <td>&#160;</td>
    <td style="text-align: right">39,435</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,874</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">41,309</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="text-align: center">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>3,717,937
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>312,085
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>107,809
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>419,894
    </b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid"><b>Total
    at 12/31/2018</b></td>
    <td style="text-align: center">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>238,144</b></td>
    <td style="border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>1,025,339</b></td>
    <td style="border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>1,263,483</b></td>
    <td style="border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>171,300</b></td>
    <td style="border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>104,611</b></td>
    <td style="border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>275,911</b></td></tr>
</table>





<p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt"><a name="page_72"></a>&#160;</p>

<p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;
<b>By company - Statement of income</b></p>

<p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt"><b>&#160;</b></p>



<table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 40%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 11%; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 11%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td rowspan="3" style="border-bottom: black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Sales
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Exchange
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Total</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Joint-venture and Joint-operation</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr>
    <td>It&#225; Energ&#233;tica S.A.</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(57,285)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(57,285)</td></tr>
<tr>
    <td>MRS Log&#237;stica S.A.</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1,068,563)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(14,939)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1,083,502)</td></tr>
<tr>
    <td>CBSI - Companhia Brasileira de Servi&#231;os
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(231,141)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(231,141)</td></tr>
<tr>
    <td>Transnordestina Log&#237;stica S.A <sup>(1)</sup></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(7,294)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">58,250</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">50,956</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(1,364,283)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>58,250</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(14,939)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(1,320,972)</b></td></tr>
<tr>
    <td><b>Other related parties</b></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Banco Fibra <sup>(2)</sup></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">20,499</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">3,586</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">24,085</td></tr>
<tr>
    <td>Usiminas</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(479,868)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(136,004)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(630,538)</td></tr>
<tr>
    <td>Panatl&#226;ntica <sup>(3)</sup></td>
    <td>&#160;</td>
    <td style="text-align: right">1,043,382</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(100,482)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">942,900</td></tr>
<tr>
    <td>Vicunha A&#231;os S.A</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">202</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(321)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(119)</td></tr>
<tr>
    <td>Outras related parties</td>
    <td>&#160;</td>
    <td style="text-align: right">3,620</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(14,004)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(10,384)</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>1,047,204</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(594,675)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>20,499</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(132,418)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>340,610</b></td></tr>
<tr>
    <td><b>Associates</b></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Arvedi Metalfer do Brasil S.A.</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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</table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>





<table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 41%">&#160;</td>
    <td style="width: 11%; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
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<tr>
    <td rowspan="3" style="border-bottom: black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Joint-venture and Joint-operation</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>MRS Log&#237;stica S.A.</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1,111,695)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(16,092)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1,127,787)</td></tr>
<tr>
    <td>CBSI - Companhia Brasileira de Servi&#231;os
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    <td style="text-align: right">47</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(180,332)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(180,285)</td></tr>
<tr>
    <td>Transnordestina Log&#237;stica S.A <sup>(1)</sup></td>
    <td style="text-align: right">367</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(15,667)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">50,003</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">34,703</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>414</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(1,307,694)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>33,911</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(1,273,369)</b></td></tr>
<tr>
    <td><b>Other related parties</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Banco Fibra <sup>(2)</sup></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">14,651</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">13,611</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">28,262</td></tr>
<tr>
    <td>Usiminas</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(382)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(382)</td></tr>
<tr>
    <td>Panatl&#226;ntica <sup>(3)</sup></td>
    <td style="text-align: right">1,174,984</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(94,515)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,080,469</td></tr>
<tr>
    <td>Ibis Participa&#231;&#245;es e Servi&#231;os</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(4,501)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(4,501)</td></tr>
<tr>
    <td>Other related parties</td>
    <td style="text-align: right">2,745</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(11,190)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(8,445)</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>1,177,729</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(110,588)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>14,651</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>13,611</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>1,095,403</b></td></tr>
<tr>
    <td><b>Associates</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Arvedi Metalfer do Brasil S.A.</td>
    <td style="text-align: right">100,608</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">234</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">100,842</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"><b>TOTAL</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,278,751</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(1,418,282)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>48,796</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>13,611</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(77,124)</b></td></tr>
</table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>





<table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 52%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center"><b>Sales</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center"><b>Purchases</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center"><b>Financial income(expenses),
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center"><b>Total</b></td></tr>
<tr>
    <td><b>Joint ventures and Joint Operation</b></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>It&#225; Energ&#233;tica S.A</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(32,275)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(32,275)</td></tr>
<tr>
    <td>MRS Log&#237;stica S.A.</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(934,279)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(934,279)</td></tr>
<tr>
    <td>CBSI - Companhia Brasileira de Servi&#231;os
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    <td>&#160;</td>
    <td style="text-align: right">55</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(150,758)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(150,703)</td></tr>
<tr>
    <td>Transnordestina Log&#237;stica S.A <sup>(1)</sup></td>
    <td>&#160;</td>
    <td style="text-align: right">2,549</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(7,916)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">53,261</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">47,894</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>2,604</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(1,125,228)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>53,261</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(1,069,363)</b></td></tr>
<tr>
    <td><b>Other related parties</b></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Funda&#231;&#227;o CSN</td>
    <td>&#160;</td>
    <td style="text-align: right">13</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1,118)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1,105)</td></tr>
<tr>
    <td>Banco Fibra <sup>(2)</sup></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">6,290</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">6,290</td></tr>
<tr>
    <td>Usiminas</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(427)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(427)</td></tr>
<tr>
    <td>Panatl&#226;ntica <sup>(3)</sup></td>
    <td>&#160;</td>
    <td style="text-align: right">872,047</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(43,949)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">828,098</td></tr>
<tr>
    <td>Ibis Participa&#231;&#245;es e Servi&#231;os</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(5,915)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(5,915)</td></tr>
<tr>
    <td>Partfib Projetos Imobili&#225;rios</td>
    <td>&#160;</td>
    <td style="text-align: right">2,821</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">2,821</td></tr>
<tr>
    <td>Vicunha Im&#243;veis Ltda.</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(232)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(232)</td></tr>
<tr>
    <td>Vicunha Servi&#231;os Ltda.</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(61)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(61)</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>874,881</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(51,702)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>6,290</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>829,469</b></td></tr>
<tr>
    <td><b>Associates</b></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Arvedi Metalfer do Brasil S,A,</td>
    <td>&#160;</td>
    <td style="text-align: right">2,660</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,998</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">4,658</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"><b>Total</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>880,145</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(1,176,930)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>61,549</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(235,236)</b></td></tr>
</table>
<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"><a name="page_73"></a>&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt">(1)&#160;&#160;&#160;&#160;
Transnordestina Log&#237;stica 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).</p>



<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt">(2)&#160;&#160;&#160;&#160;
Banco Fibra S.A: <u>Assets:</u> Refers mainly to Eurobond from Fibra Bank with maturity in February 2028.</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt">(3)&#160;&#160;&#160;&#160;
Panatl&#226;ntica: Receivables from the sale of steel products.</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt">&#160;</p>






<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><a name="page_75"></a><b>18.c)
Other unconsolidated related parties</b></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>



<p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;
<b>CBS Previd&#234;ncia</b></p>

<p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The
Company is its main sponsor, being a non-profit civil society established in July 1960, primarily engaged in the payment of benefits
that supplement the official government Social Security benefits to participants. In its capacity as sponsor, CSN carries out
transactions involving the payment of contributions and recognition of actuarial liabilities calculated in defined benefit plans.</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Banco Fibra</b></p>

<p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Banco
Fibra is under the control structure of Vicunha A&#231;os S.A., direct controller of the Company and the financial transactions
carried out with this bank are limited to movements in checking accounts and financial investments in fixed-income securities.</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Funda&#231;&#227;o CSN</b></p>

<p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Nowadays,
the Company develops socially responsible policies concentrated in Funda&#231;&#227;o CSN, of which it is the founder. The transactions
between the parties are related to the operational and financial support for Funda&#231;&#227;o CSN to conduct the social projects,
developed mainly in the localities where the Company operates.</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Partfib Projetos Imobili&#225;rios Ltda, Vicunha Im&#243;veis Ltda, Vicunha Servi&#231;os Ltda, Jockey Club de S&#227;o Paulo,
Ibis Participa&#231;&#245;es e Servi&#231;os Ltda e Ibis Agr&#225;ria Ltda. </b></p>

<p style="margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt; font-size: 11pt">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">They
are companies and non-profit entities under the control of a member of the management who have maintained transactions with the
Company.</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>18.d)
Key management personnel </b></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The
key management personnel with authority and responsibility for planning, directing and controlling the Company&#8217;s activities,
include the members of the Board of Directors and statutory directors. The following is information on the compensation of such
personnel and the related balances as of December 31, 2019.</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 52%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; width: 15%"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; width: 15%"><b>12/31/2018</b></td>
    <td style="vertical-align: top; text-align: right; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right; width: 15%"><b>12/31/2017</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"><b>P&#38;L</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Short-term benefits
    for employees and officers</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">37,452</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">32,848</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">39,721</td></tr>
<tr>
    <td style="vertical-align: bottom">Post-employment
    benefits</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">109</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">105</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">110</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>37,561
    </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>32,953</b></td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>39,831</b></td></tr>
</table>
<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>18.e)
GUARANTEES</b></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The
Company is liable for guarantees of its subsidiaries and joint ventures as follows:</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>






<table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%; margin-left: 3.5pt">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>Currency</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>Maturities</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td colspan="4" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>Tax
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    <td colspan="4" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>Others</b></td>
    <td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>Total</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 21%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 6%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 12%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 8%; text-align: center"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 8%; text-align: center"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"><b>12/31/2018</b></td></tr>
<tr>
    <td>Transnordestina Log&#237;sitca</td>
    <td style="vertical-align: bottom; text-align: center">R$</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">Up
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">2,428,194</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 2,108,917</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 37,406</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 35,336</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">8,702</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">8,231</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,474,302</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,152,484</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td></tr>
<tr>
    <td>FTL - Ferrovia Transnordestina</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="text-align: right">&#160; 43,118</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 62,407</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 43,118</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td>Cia Metalurgica Prada</td>
    <td style="text-align: center">R$</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">457</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">333</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 235</td>
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    <td style="text-align: right">&#160; 11,942</td>
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    <td style="text-align: right">&#160; 692</td>
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    <td style="text-align: right">12,275</td></tr>
<tr>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>CSN Energia</td>
    <td style="vertical-align: bottom; text-align: center">R$</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 3,141</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 2,829</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">1,920</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">1,920</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">5,061</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>CSN Minera&#231;&#227;o</td>
    <td style="vertical-align: bottom; text-align: center">R$</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">Up
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">1,184,048</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 1,407,363</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,184,048</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,407,363</td></tr>
<tr>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Estanho de Rond&#244;nia</td>
    <td style="vertical-align: bottom; text-align: center">R$</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">7/15/2022</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">1,902</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 3,153</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">1,902</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">3,153</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td>Min&#233;rios Nacional S.A.</td>
    <td style="vertical-align: bottom; text-align: center">R$</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Up to 09/10/2021</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">4,544</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 7,305</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,544</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">7,305</td></tr>
<tr>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>3,661,806
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>3,713,667
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>3,649,736
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<tr>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
<tr>
    <td>CSN Islands XI</td>
    <td style="text-align: center">US$</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">9/21/2019</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 547,094</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 547,094</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td>CSN Islands XII</td>
    <td style="text-align: center">US$</td>
    <td>&#160;</td>
    <td style="text-align: center">Perpetual</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">1,000,000</td>
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    <td style="text-align: right">&#160; 1,000,000</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,000,000</td>
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    <td style="text-align: right">1,000,000</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td>CSN Resources</td>
    <td style="text-align: center">US$</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">Up to 04/17/2026</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">1,958,603</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 1,402,906</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">1,958,603</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">1,402,906</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td></tr>
<tr>
    <td><b>Total in US$</b></td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>2,958,603
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>&#160;
    2,950,000 </b></td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>2,958,603
    </b></td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>2,950,000
    </b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td></tr>
<tr>
    <td>CSN Steel S.L.</td>
    <td style="text-align: center">EUR</td>
    <td>&#160;</td>
    <td style="text-align: center">1/31/2020</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160; 24,000</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 48,000</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 24,000</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">48,000</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td>Lusosider A&#231;os Planos</td>
    <td style="text-align: center">EUR</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">Indefinite</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 75,000</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">75,000</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td></tr>
<tr>
    <td><b>Total in EUR</b></td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>&#160;
    24,000 </b></td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>&#160;
    123,000 </b></td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>&#160;
    24,000 </b></td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>&#160;
    123,000 </b></td></tr>
<tr>
    <td><b>Total in R$</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><b>&#160;
    12,033,973 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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    11,976,657 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;
    15,695,779 </b></td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;
    15,565,802 </b></td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>10,857
    </b></td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;
    22,093 </b></td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>15,626,393
    </b></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2019-01-01<br> -Section Disclosures<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2019-en-r&amp;doctype=Standard&amp;dita_xref=IAS24_g13-24_TI<br> -URIDate 2019-03-27<br></p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795247040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>14 INCOME TAX AND SOCIAL CONTRIBUTION<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillAbstract', window );"><strong>Income Tax And Social Contribution [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DisclosureOfIncomeTaxAndSocialContributionExplanatory', window );">INCOME TAX AND SOCIAL CONTRIBUTION</a></td>
<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>14&#160;&#160;&#160;&#160;
INCOME TAX AND SOCIAL CONTRIBUTION </b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>14.a)
Income tax and social contribution recognized in profit or loss:</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
income tax and social contribution recognized in profit or loss for the year are as follows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="4" style="border-bottom: Black 1pt solid; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 66%">&#160;</td>
    <td style="width: 11%; text-align: right"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="width: 11%; text-align: right"><b>12/31/2018</b></td>
    <td style="width: 11%; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td><b>Income tax and social contribution income
    (expense)</b></td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr>
    <td style="text-indent: 8pt">Current</td>
    <td style="text-align: right">(1,564,622)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(827,229)</td>
    <td style="text-align: right">(358,981)</td></tr>
<tr>
    <td style="text-indent: 8pt">Deferred</td>
    <td style="text-align: right">2,398,400</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">576,895</td>
    <td style="text-align: right">(50,128)</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>833,778
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(250,334)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(409,109)</b></td></tr>
</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_61"></a>&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
reconciliation of consolidated income tax and social contribution expenses and income and the result from applying the effective
rate to profit before income tax and social contribution are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"><b>12/31/2018</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
<tr>
    <td><b>Profit/(Loss) before income tax and social
    contribution</b></td>
    <td style="text-align: right"><b>1,410,733</b></td>
    <td>&#160;</td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    5,450,917 </b></td>
    <td style="vertical-align: top; text-align: center">&#160;</td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    520,338 </b></td></tr>
<tr>
    <td style="text-indent: 8pt">Tax rate</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">34%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">34%</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: top; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">34%</td></tr>
<tr>
    <td><b>Income tax and social contribution at combined
    statutory rate</b></td>
    <td style="text-align: right"><b>(479,649)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (1,853,312)</b></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (176,915)</b></td></tr>
<tr>
    <td><b>Adjustment to reflect the effective rate:</b></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: top; text-align: center">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="text-indent: 8pt">Equity in results of
    affiliated companies</td>
    <td style="text-align: right">46,737</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">50,134</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">42,431</td></tr>
<tr>
    <td style="text-indent: 8pt">Profit with differentiated
    rates or untaxed</td>
    <td style="text-align: right">(236,404)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(46,006)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">37,605</td></tr>
<tr>
    <td style="text-indent: 8pt">Transfer pricing adjustment</td>
    <td style="text-align: right">(18,494)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(74,836)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(34,746)</td></tr>
<tr>
    <td style="text-indent: 8pt">Tax loss carryforwards
    without recognizing deferred taxes</td>
    <td style="text-align: right">(21,095)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(27,683)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(368,612)</td></tr>
<tr>
    <td style="text-indent: 8pt">Indebtdness limit</td>
    <td style="text-align: right">(20,393)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(38,486)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(39,378)</td></tr>
<tr>
    <td style="text-indent: 8pt">Unrecorded deferred
    taxes on temporary differences</td>
    <td style="text-align: right">(2,835)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(11,964)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">541,655</td></tr>
<tr>
    <td style="text-indent: 8pt">(Losses)/Reversal for
    deferred income and social contribution tax credits</td>
    <td style="text-align: right">1,530,185</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,807,909</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(403,080)</td></tr>
<tr>
    <td style="text-indent: 8pt">Income taxes and social
    contribution on foreign profit</td>
    <td style="text-align: right">(14,424)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(30,219)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(29,964)</td></tr>
<tr>
    <td style="text-indent: 8pt">Tax incentives</td>
    <td style="text-align: right">39,042</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">36,710</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">14,358</td></tr>
<tr>
    <td style="text-indent: 8pt">Deferred taxes on exchange
    variation in equity</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(43,667)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="text-indent: 8pt">Interest on equity</td>
    <td style="text-align: right">22,107</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="text-indent: 8pt">Other permanent deductions
    (additions)</td>
    <td style="text-align: right">(10,999)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(18,914)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">7,537</td></tr>
<tr>
    <td style="text-indent: 8pt">Income tax and social
    contribution in profit for the period</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>833,778</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>(250,334)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>(409,109)</b></td></tr>
<tr>
    <td style="text-indent: 8pt">Effective tax rate</td>
    <td style="text-align: right; text-indent: 8pt">-59%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">5%</td>
    <td style="text-align: right; text-indent: 8pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">79%</td></tr>
</table>
<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>14.b)
Deferred income tax and social contribution:</b></p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Deferred
income tax and social contribution are calculated on income tax and social contribution losses and the corresponding temporary
differences between the tax bases of assets and liabilities and their carrying amounts in the financial statements:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 0px; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 32%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 8%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 6%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (2,345)</td>
    <td style="text-align: right">&#160; (252,940)</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="text-indent: 16pt">- (Losses) estimated/
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    <td style="text-align: right">(4,130,928)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (885,069)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">1,929,424</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">(3,086,573)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">25,159</td>
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    <td style="text-align: right">&#160; 1,435,415</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="text-indent: 16pt">- Business Combination</td>
    <td style="text-align: right">(1,040,536)</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">9,724</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(1,030,812)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 7,471</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="text-indent: 16pt">- Consolidation CBSI</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (12)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">62</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">50</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 16pt">- Other</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;
    37,153</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(62,051)</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">49,066</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(3)</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(35,552)</td></tr>
<tr style="vertical-align: bottom">
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    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>(1,110,440)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>&#160;-
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    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
    (512,337)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
    (2,357)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
    2,398,400 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>1,883,765
    </b></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8pt">Total Deferred Assets</td>
    <td style="text-align: right">&#160; 63,119</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="text-indent: 8pt">Total Deferred Liabilities</td>
    <td style="text-align: right">(1,173,559)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="text-align: right">(589,539)</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8.05pt"><b>Total Deferred</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(1,110,440)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    (512,337)</b></td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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</table>
<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(1)
The Company taxes exchange differences on a cash basis to calculate income tax and social contribution on net income.</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_62"></a>The
Company has foreign subsidiaries in its corporate structure, for which profits are taxed at income tax in the countries where
they are domiciled by lower rates than those prevailing in Brazil. From 2014 up to 2019 such foreign subsidiaries generated profits
amounting to R$ 1,406,562. If for some reason tax authorities understand that these profits are subject to additional taxation
in Brazil in respect of income tax and social contribution, which if due, would total R$ 453,927.The Company, based on its legal
counsel&#8217;s opinion, assessed the likelihood of loss in a potential claiming by tax authorities which resulted in a possible
risk of loss and, therefore, no provision was recognized in the financial statements.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">In
addition, management evaluated the precepts of IFRIC 23 - &#8220;Uncertainties Over Income Tax Treatments&#8221; and considers
that there are no reasons for the tax authorities to differ from the tax positions adopted by the Company. Accordingly, no additional
provisions for income tax and social contribution were recognized as a result of the assessment of the application of IFRIC 23
in the financial statements at December 31, 2019.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">A
sensitivity analysis of tax credit was performed considering a variation of macroeconomic assumptions, operating performance
and liquidity events. In this way, considering the results of studies performed, which indicates that it is probable that there
will be taxable income to use the deferred income and social contribution taxes balance.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
estimated recovery of deferred tax assets of IRPJ and CSLL are presented by net when referring to a single jurisdiction as shown
in the table below:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="width: 84%"><b>In millions of reais</b></td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"><b>Consolidated</b></td></tr>
<tr>
    <td>2020</td>
    <td>&#160;</td>
    <td style="text-align: right">230</td></tr>
<tr>
    <td>2021</td>
    <td>&#160;</td>
    <td style="text-align: right">713</td></tr>
<tr>
    <td>2022</td>
    <td>&#160;</td>
    <td style="text-align: right">938</td></tr>
<tr>
    <td>2023</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">985</td></tr>
<tr>
    <td>2024</td>
    <td>&#160;</td>
    <td style="text-align: right">431</td></tr>
<tr>
    <td><b>&#160;Deferred Asset </b></td>
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<tr>
    <td>&#160;Deferred liabilities&#160; - Parent Company</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(823)</td></tr>
<tr>
    <td><b>&#160;Net Deferred Asset </b></td>
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<tr>
    <td>&#160;Deferred liabilities - Subsidiaries</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(590)</td></tr>
<tr>
    <td><b>&#160;Net Deferred Asset </b></td>
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</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>14.c)
Income statement and social contribution recognized in the shareholders&#8217; equity</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
income statement and social contribution recognized directly in the shareholder&#8217;s equity are demonstrated below:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 69%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td><b>Income tax and social contribution</b></td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
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<tr>
    <td style="text-indent: 7pt">Actuarial gains on
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    <td style="text-align: right">215,306</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">176,700</td></tr>
<tr>
    <td style="text-indent: 7pt">Estimated losses for
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    <td style="text-align: right">(217,969)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(180,048)</td></tr>
<tr>
    <td style="text-indent: 7pt">Exchange differences
    on translating foreign operations</td>
    <td style="text-align: right">(325,350)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(325,350)</td></tr>
<tr>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">490,041</td></tr>
<tr>
    <td style="text-indent: 7pt">Estimated losses for
    deferred income and social contribution tax credits - cash flow hedge</td>
    <td style="text-align: right">(426,961)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(490,041)</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(328,013)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(328,698)</b></td></tr>
</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_63"></a><b>Income
tax and social contribution Impairment test &#8211; deferred tax assets</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company's management constantly evaluates the ability to use its tax credits. In this direction, CSN periodically updates a technical
study to demonstrate if the generation of future taxable profits support the realization of tax credits and, consequently support
the accounting recognition of tax credits, the maintenance on the balance sheet or the constitution of a provision for loss in
the realization of these credits. &#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">This
study is prepared at Entity level, in accordance with the Brazilian tax legislation, and is performed considering the Company&#8217;s
projections, which is the entity that generates a significant amount of tax credits, mainly, temporary differences. The Company
covers the following businesses:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#8226;
Steel Brazil (Steel); and</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#8226;
Cement;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
deferred tax assets on tax losses and temporary differences refers mainly to the following:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; width: 30%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 33%; text-align: center"><b>Nature</b></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 37%; text-align: center"><b>Description</b></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify">Tax
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify">The
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<tr>
    <td rowspan="3" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center">Temporary
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: justify">Foreign
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: justify">The
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<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify">Losses
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify">Changes
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<tr style="vertical-align: top">
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify">Other
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</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
study prepared is based on the Company business plan of on a long-term basis, reasonably estimated by management and considered
several scenarios which vary according to different macroeconomic and operating assumptions.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
model for projection of taxable profit considers two main indicators:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Pre-Tax Profit, reflecting our projected EBITDA plus depreciation, other income and expenses and financial income (expenses);
and&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"><b>&#183;&#160;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Taxable Profit, which is our pre-tax profit plus (minus) expenses and income items that are taxable at a time different from the
time obtained on an accrual basis (temporary differences).</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_64"></a>In
addition, a sensitivity analysis of tax credits utilization considering a variation in macroeconomic assumptions, operational
performance and liquidity events took place.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">A
significant aspect to be considered in the analysis is the fact that CSN has presented recent tax losses mainly due to the deterioration
of the Brazilian political and macroeconomic environment, as well as the growth of its financial leverage. These two aspects combined
led to an imbalance between the financial and operating results of the Company.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Within
this context, the Company works with a business plan to rebalance between the financial and operating results of the Company,
whose main measures are:</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Expansion of disinvestment efforts;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"><b>&#183;&#160;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Reduction of financial leverage;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Improvement in operating results due to increased sales volume, better prices of its products and efficiency in controlling production
costs and</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"><b>&#183;&#160;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Reprofiling of the Company's indebtedness, with negotiations to extend the amortization periods and decentralization of debt through
redirection of contracts to subsidiaries according to the nature and application of resources.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">With
the aforementioned measures already in execution, the Company's management expects to retake high profitability rates. Accordingly,
management considers that the gradual recognition of tax credits, using at first a time period of projections of less than 10
years, better reflects the expectation of utilization of the credits recognized in the Company's tax books. As a result of the
study, the Company reversed during 2019, R$2,361,362 of the loss recorded in previous years, with a balance of deferred fixed
assets recognized in the amount of R$3,258,542 in the Parent Company, as of December 31, 2019.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
tax losses and negative social contribution base and temporary differences maintained in the Company's tax books for future use
are respectively, R$1,465,808 and R$549,683 (R$834,141 and R$322,283 on December 31, 2018).</p><span></span>
</td>
</tr>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795159840">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>22 EXPENSES BY NATURE<br></strong></div></th>
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<p style="margin-top: 0pt; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table border="0" cellspacing="0" cellpadding="0" style="width: 100%">
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<tr style="background-color: rgb(219, 229, 241)">
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<tr style="background-color: rgb(219, 229, 241)">
    <td style="vertical-align: bottom; text-indent: 8.05pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<p style="margin-top: 0pt; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>


<p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">The
depreciation, amortization and depletion additions for the year were distributed as follows:&#160;</font></p>

<p style="margin-top: 0pt; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table border="0" cellspacing="0" cellpadding="0" style="width: 100%">
<tr style="background-color: white">
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="5" style="border-bottom: Black 1pt solid; text-align: right; text-indent: 16.05pt"><font style="font: 10pt Times New Roman, Times, Serif; color: white"><b>ConsColi
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<tr style="background-color: white">
    <td style="width: 53%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="background-color: white">
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(217, 225, 242)">
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    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,145,793</font></td>
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    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">5,850</font></td>
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    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">8,851</font></td></tr>
<tr style="background-color: rgb(217, 225, 242)">
    <td><font style="font: 10pt Times New Roman, Times, Serif">General and Administrative Expenses</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">24,859 </font></td>
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    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">23,464</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">23,052</font></td></tr>
<tr style="background-color: white">
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>1,421,704
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    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>1,175,107</b></font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>1,408,765</b></font></td></tr>
<tr style="background-color: rgb(217, 225, 242)">
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    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">97,627 </font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">97,914</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">44,570</font></td></tr>
<tr style="background-color: white">
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>1,519,331
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    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>1,273,021</b></font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>1,453,335</b></font></td></tr>
</table>
<p style="margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0 0pt 18pt; text-align: justify; text-indent: -18pt; font-size: 7pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#160;
Refers mainly to depreciation and amortization of paralyzed assets as described in note 23.</font></p>

<p style="margin: 0pt 0 0pt 18pt; text-align: justify; text-indent: -18pt; font-size: 7pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>



<p style="margin: 0pt"></p><span></span>
</td>
</tr>
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<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of expenses by nature. [Refer: Expenses, by nature]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795895392">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 4) - Benefits of Pension Plans [Member] - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">R$ 1,093<span></span>
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<td class="nump">R$ 1,169<span></span>
</td>
<td class="nump">R$ 1,285<span></span>
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<tr class="re">
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<td class="nump">283,487<span></span>
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<td class="nump">304,132<span></span>
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<td class="nump">322,359<span></span>
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<tr class="ro">
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<td class="num">(314,102)<span></span>
</td>
<td class="num">(327,830)<span></span>
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<td class="num">(360,013)<span></span>
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<td class="nump">21,502<span></span>
</td>
<td class="nump">16,340<span></span>
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<td class="nump">26,843<span></span>
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<tr class="ro">
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<td class="num">R$ (8,020)<span></span>
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<td class="num">R$ (6,189)<span></span>
</td>
<td class="num">R$ (9,526)<span></span>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income; Net defined benefit liability (asset); Interest expense (income), net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_c_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to expected return on plan assets net defined benefit liability asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeExpenseFromDefinedBenefitObligation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to income expense from defined benefit obligation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeExpenseFromDefinedBenefitObligation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R184.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6772167968">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 14) - Post-employment Healthcare Benefits [Member] - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ActuarialGainsLossesDefinedBenefitLiabilityAsset', window );">Actuarial gain /(loss) on obligation</a></td>
<td class="nump">R$ 7,433<span></span>
</td>
<td class="nump">R$ 16,237<span></span>
</td>
<td class="nump">R$ 170,445<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset', window );">Gain/(loss) recognized in shareholders' equity</a></td>
<td class="nump">R$ 7,433<span></span>
</td>
<td class="nump">R$ 16,237<span></span>
</td>
<td class="nump">R$ 170,445<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ActuarialGainsLossesDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to actuarial gains losses defined benefit liability asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ActuarialGainsLossesDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R180.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6816391376">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 10)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$) </div>
<div>shares</div>
</th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_HealthcarePlanMember', window );">Healthcare Plan [Member] | Possible Increase [Member] | Actuarial Assumption Of Discount Rates [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="nump">0.50%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="nump">R$ 986<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="num">(16,683)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_HealthcarePlanMember', window );">Healthcare Plan [Member] | Possible Decrease [Member] | Actuarial Assumption Of Discount Rates [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="num">(0.50%)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember', window );">Plan covering 35% Of The Average Salary [Member] | Possible Increase [Member] | Actuarial assumption of expected rates of salary increases [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="nump">0.50%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember', window );">Plan covering 35% Of The Average Salary [Member] | Possible Increase [Member] | Actuarial assumption of expected rates of pension increases [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="nump">0.50%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="nump">R$ 142<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="nump">2,100<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember', window );">Plan covering 35% Of The Average Salary [Member] | Possible Increase [Member] | Actuarial assumption of mortality rates [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevelYear', window );">Sensitivity level, year</a></td>
<td class="text">+1 year<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="nump">R$ 1,561<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="nump">13,515<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember', window );">Plan covering 35% Of The Average Salary [Member] | Possible Decrease [Member] | Actuarial Assumption Of Discount Rates [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="num">(0.50%)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="num">R$ (918)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="nump">18,012<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember', window );">Plan covering 35% Of The Average Salary [Member] | Possible Decrease [Member] | Actuarial assumption of expected rates of salary increases [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="num">(0.50%)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember', window );">Plan covering 35% Of The Average Salary [Member] | Possible Decrease [Member] | Actuarial assumption of expected rates of pension increases [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="num">(0.50%)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="num">R$ (125)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="num">(1,846)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember', window );">Plan covering 35% Of The Average Salary [Member] | Possible Decrease [Member] | Actuarial assumption of mortality rates [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevelYear', window );">Sensitivity level, year</a></td>
<td class="text">-1 year<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="num">R$ (649)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="num">(9,603)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_AverageSalarySupplementationPlanMember', window );">Average Salary Supplementation Plan [Member] | Possible Increase [Member] | Actuarial Assumption Of Discount Rates [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="nump">0.50%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="nump">R$ 3,847<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="num">(83,364)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_AverageSalarySupplementationPlanMember', window );">Average Salary Supplementation Plan [Member] | Possible Increase [Member] | Actuarial assumption of expected rates of salary increases [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="nump">0.50%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_AverageSalarySupplementationPlanMember', window );">Average Salary Supplementation Plan [Member] | Possible Increase [Member] | Actuarial assumption of expected rates of pension increases [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="nump">0.50%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="nump">R$ 927<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="nump">13,609<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_AverageSalarySupplementationPlanMember', window );">Average Salary Supplementation Plan [Member] | Possible Increase [Member] | Actuarial assumption of mortality rates [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevelYear', window );">Sensitivity level, year</a></td>
<td class="text">+1 year<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="nump">R$ 4,715<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="nump">69,216<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_AverageSalarySupplementationPlanMember', window );">Average Salary Supplementation Plan [Member] | Possible Decrease [Member] | Actuarial Assumption Of Discount Rates [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="num">(0.50%)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="num">R$ (3,773)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="nump">98,252<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_AverageSalarySupplementationPlanMember', window );">Average Salary Supplementation Plan [Member] | Possible Decrease [Member] | Actuarial assumption of expected rates of salary increases [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="num">(0.50%)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_AverageSalarySupplementationPlanMember', window );">Average Salary Supplementation Plan [Member] | Possible Decrease [Member] | Actuarial assumption of expected rates of pension increases [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="num">(0.50%)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="num">R$ (405)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="num">(5,945)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_AverageSalarySupplementationPlanMember', window );">Average Salary Supplementation Plan [Member] | Possible Decrease [Member] | Actuarial assumption of mortality rates [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevelYear', window );">Sensitivity level, year</a></td>
<td class="text">-1 year<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="num">R$ (4,180)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="num">(61,372)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_MixedSupplementaryBenefitPlanMember', window );">Mixed Supplementary Benefit Plan [Member] | Possible Increase [Member] | Actuarial Assumption Of Discount Rates [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="nump">0.50%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="nump">R$ 897<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="num">(66,416)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_MixedSupplementaryBenefitPlanMember', window );">Mixed Supplementary Benefit Plan [Member] | Possible Increase [Member] | Actuarial assumption of expected rates of salary increases [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="nump">0.50%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="nump">R$ 212<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="nump">1,122<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_MixedSupplementaryBenefitPlanMember', window );">Mixed Supplementary Benefit Plan [Member] | Possible Increase [Member] | Actuarial assumption of expected rates of pension increases [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="nump">0.50%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="nump">R$ 387<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="nump">5,543<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_MixedSupplementaryBenefitPlanMember', window );">Mixed Supplementary Benefit Plan [Member] | Possible Increase [Member] | Actuarial assumption of mortality rates [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevelYear', window );">Sensitivity level, year</a></td>
<td class="text">+1 year<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="nump">R$ 1,543<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="nump">22,116<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_MixedSupplementaryBenefitPlanMember', window );">Mixed Supplementary Benefit Plan [Member] | Possible Decrease [Member] | Actuarial Assumption Of Discount Rates [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="num">(0.50%)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="num">R$ (1,126)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="nump">73,565<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_MixedSupplementaryBenefitPlanMember', window );">Mixed Supplementary Benefit Plan [Member] | Possible Decrease [Member] | Actuarial assumption of expected rates of salary increases [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="num">(0.50%)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="num">R$ (200)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="num">(1,063)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_MixedSupplementaryBenefitPlanMember', window );">Mixed Supplementary Benefit Plan [Member] | Possible Decrease [Member] | Actuarial assumption of expected rates of pension increases [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="num">(0.50%)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="num">R$ (387)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="num">(5,543)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_MixedSupplementaryBenefitPlanMember', window );">Mixed Supplementary Benefit Plan [Member] | Possible Decrease [Member] | Actuarial assumption of mortality rates [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevelYear', window );">Sensitivity level, year</a></td>
<td class="text">-1 year<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="num">R$ (1,532)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations', window );">Effect on present value of obligations | shares</a></td>
<td class="num">(22,214)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to effect on current service cost and on interest on actuarial obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EffectOnPresentValueOfObligations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to effect on present value of obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EffectOnPresentValueOfObligations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SensitivityLevel">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to sensitivity level.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SensitivityLevel</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SensitivityLevelYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information by sensitivity level.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SensitivityLevelYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_HealthcarePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_HealthcarePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PossibleActuarialAssumptionAxis=sid_PossibleIncreaseInActuarialAssumptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PossibleActuarialAssumptionAxis=sid_PossibleIncreaseInActuarialAssumptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionsAxis=ifrs-full_ActuarialAssumptionOfDiscountRatesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionsAxis=ifrs-full_ActuarialAssumptionOfDiscountRatesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PossibleActuarialAssumptionAxis=sid_PossibleDecreaseInActuarialAssumptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PossibleActuarialAssumptionAxis=sid_PossibleDecreaseInActuarialAssumptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionsAxis=ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionsAxis=ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionsAxis=ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionsAxis=ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionsAxis=ifrs-full_ActuarialAssumptionOfMortalityRatesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionsAxis=ifrs-full_ActuarialAssumptionOfMortalityRatesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_AverageSalarySupplementationPlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_AverageSalarySupplementationPlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_MixedSupplementaryBenefitPlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_MixedSupplementaryBenefitPlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R170.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6800117248">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsOfBenefitPlan', window );">Actuarial assets</a></td>
<td class="num">R$ (13,714)<span></span>
</td>
<td class="num">R$ (99,894)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LiabilitiesOfBenefitPlan', window );">Actuarial liabilities</a></td>
<td class="nump">912,184<span></span>
</td>
<td class="nump">905,119<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember', window );">Benefits of Pension Plans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsOfBenefitPlan', window );">Actuarial assets</a></td>
<td class="nump">13,714<span></span>
</td>
<td class="nump">99,894<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LiabilitiesOfBenefitPlan', window );">Actuarial liabilities</a></td>
<td class="nump">19,788<span></span>
</td>
<td class="nump">7,982<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember', window );">Post-employment Healthcare Benefits [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LiabilitiesOfBenefitPlan', window );">Actuarial liabilities</a></td>
<td class="nump">R$ 892,396<span></span>
</td>
<td class="nump">R$ 897,137<span></span>
</td>
<td class="nump">R$ 866,784<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AssetsOfBenefitPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2019-01-01<br> -Paragraph 35<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AssetsOfBenefitPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LiabilitiesOfBenefitPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilites held by retirement benefit plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LiabilitiesOfBenefitPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R153.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6839348160">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>18 RELATED-PARTY BALANCES AND TRANSACTIONS (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
<th class="th"><div>Apr. 26, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_VicunhaAcosSAMember', window );">Vicunha Acos S.A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Dividend</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 203,179<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_VicunhaAcosSAMember', window );">Vicunha Acos S.A [Member] | Non-adjusting Events After Reporting Period [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Dividend</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,394<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_VicunhaAcosSAMember', window );">Vicunha Acos S.A [Member] | Bottom of Range [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Dividend</a></td>
<td class="nump">R$ 204,574<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 442,308<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointOperationsAxis=sid_VicunhaSiderurgiaSAMember', window );">Vicunha Siderurgia S.A. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfVotingRightsHeldInJointVenture', window );">Voting rights</a></td>
<td class="nump">49.24%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointOperationsAxis=sid_RioIacoParticipacoesSAMember', window );">Rio Iaco Participacoes S.A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfVotingRightsHeldInJointVenture', window );">Voting rights</a></td>
<td class="nump">4.22%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Dividend</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 17,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointOperationsAxis=sid_RioIacoParticipacoesSAMember', window );">Rio Iaco Participacoes S.A [Member] | Non-adjusting Events After Reporting Period [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Dividend</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 119<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointOperationsAxis=sid_RioIacoParticipacoesSAMember', window );">Rio Iaco Participacoes S.A [Member] | Bottom of Range [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Dividend</a></td>
<td class="nump">R$ 17,519<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 37,879<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointOperationsAxis=sid_VicunhaSteelSAMember', window );">Vicunha Steel S.A. [Member] | Vicunha Acos S.A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfVotingRightsHeldInJointVenture', window );">Voting rights</a></td>
<td class="nump">67.93%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointOperationsAxis=sid_CFLParticipacoesSAMember', window );">CFL Participacoes S.A [Member] | Vicunha Acos S.A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfVotingRightsHeldInJointVenture', window );">Voting rights</a></td>
<td class="nump">12.82%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointOperationsAxis=sid_CFLParticipacoesSAMember', window );">CFL Participacoes S.A [Member] | Rio Purus Participacoes S.A. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfVotingRightsHeldInJointVenture', window );">Voting rights</a></td>
<td class="nump">19.25%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointOperationsAxis=sid_VicunhaSteelSA1Member', window );">Vicunha Steel S.A. [Member] | Vicunha Acos S.A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfVotingRightsHeldInJointVenture', window );">Voting rights</a></td>
<td class="nump">40.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointOperationsAxis=sid_VicunhaSteelSA1Member', window );">Vicunha Steel S.A. [Member] | Rio Purus Participacoes S.A. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfVotingRightsHeldInJointVenture', window );">Voting rights</a></td>
<td class="nump">60.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointOperationsAxis=sid_TransnordestinaLogisticaSAMember', window );">Transnordestina Logistica S.A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Loan amount</a></td>
<td class="nump">R$ 844,426<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 706,605<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointOperationsAxis=sid_TransnordestinaLogisticaSAMember', window );">Transnordestina Logistica S.A [Member] | Bottom of Range [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRate', window );">Loan interest rate</a></td>
<td class="nump">125.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointOperationsAxis=sid_TransnordestinaLogisticaSAMember', window );">Transnordestina Logistica S.A [Member] | Top of Range [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRate', window );">Loan interest rate</a></td>
<td class="nump">130.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The interest rate on borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends that the company has declared but not yet paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotionalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotionalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfVotingRightsHeldInJointVenture">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of the voting rights in a joint venture held by the entity. [Refer: Joint ventures [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_21_a_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfVotingRightsHeldInJointVenture</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_VicunhaAcosSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CategoriesOfOtherRelatedPartiesAxis=sid_VicunhaAcosSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=sid_NonadjustingEventsAfterReportingPeriodMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=sid_NonadjustingEventsAfterReportingPeriodMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_VicunhaSiderurgiaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_VicunhaSiderurgiaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_RioIacoParticipacoesSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_RioIacoParticipacoesSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_VicunhaSteelSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_VicunhaSteelSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_CFLParticipacoesSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_CFLParticipacoesSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_RioPurusParticipacoesSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CategoriesOfOtherRelatedPartiesAxis=sid_RioPurusParticipacoesSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_VicunhaSteelSA1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_VicunhaSteelSA1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_TransnordestinaLogisticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_TransnordestinaLogisticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R157.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795128592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>19 SHAREHOLDERS' EQUITY (Details 3) - BRL (R$)<br> R$ / shares in Units, R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ShareholdersEquityAbstract', window );"><strong>Shareholders Equity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToOwnersOfParent', window );">(Loss) profit for the year</a></td>
<td class="nump">R$ 1,789,067<span></span>
</td>
<td class="nump">R$ 5,074,136<span></span>
</td>
<td class="nump">R$ 10,272<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_WeightedAverageShares', window );">Weighted average number of shares</a></td>
<td class="nump">1,380,114,547<span></span>
</td>
<td class="nump">1,373,250,595<span></span>
</td>
<td class="nump">1,357,133,047<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BasicAndDilutedEarningsLossPerShare', window );">Basic and diluted EPS</a></td>
<td class="nump">R$ 129,632<span></span>
</td>
<td class="nump">R$ 3.69498<span></span>
</td>
<td class="nump">R$ 0.00757<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BasicAndDilutedEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BasicAndDilutedEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81B<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81B_a_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WeightedAverageShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2019-01-01<br> -Paragraph 70<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_70_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WeightedAverageShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ShareholdersEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ShareholdersEquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R161.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6771722208">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>20 PAYMENT TO SHAREHOLDERS (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>May 29, 2019</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PaymentToShareholdersLineItems', window );"><strong>PaymentToShareholdersLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaid', window );">Dividend</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 898,332<span></span>
</td>
<td class="nump">R$ 1,855,289<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InterestOnShareholdersEquity', window );">Interest on equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">65,020<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DividendsAndInterestOnShareholdersEquity', window );">Total</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,920,309<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_ControllingShareholdersMember', window );">Controlling Shareholders [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PaymentToShareholdersLineItems', window );"><strong>PaymentToShareholdersLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaid', window );">Dividend</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,309,983<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DividendsAndInterestOnShareholdersEquity', window );">Total</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,309,983<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_NonControllingShareholdersMember', window );">Non-Controlling Shareholders [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PaymentToShareholdersLineItems', window );"><strong>PaymentToShareholdersLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaid', window );">Dividend</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">545,306<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InterestOnShareholdersEquity', window );">Interest on equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">65,020<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DividendsAndInterestOnShareholdersEquity', window );">Total</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 610,326<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Refers to dividends and interest on equity distributed to minority shareholders of CSN Mineracao.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends recognised as distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 107<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_107&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DividendsAndInterestOnShareholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount related to dividend paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DividendsAndInterestOnShareholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InterestOnShareholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to interest on shareholders equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InterestOnShareholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PaymentToShareholdersLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PaymentToShareholdersLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_ControllingShareholdersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sid_ControllingShareholdersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_NonControllingShareholdersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sid_NonControllingShareholdersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R191.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							}</script>
</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795261056">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>27 COMMITMENTS (Details Narrative)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfProgressProjectPosts', window );">Percentage of progress project posts</a></td>
<td class="nump">52.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=sid_TransnordestinaLogisticaSAMember', window );">Transnordestina Logistica S.A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConsessionExpireYear', window );">Consession expire year</a></td>
<td class="text">2057<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ApprovedConstructionInvestment', window );">Approved construction investment</a></td>
<td class="nump">R$ 7,542<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfCurrentlyApprovedBudget', window );">Description of currently approved budget</a></td>
<td class="text">Miss&#227;o Velha-Salgueiro: R$0.4 billion, Salgueiro-Trindade: R$0.7 billion, Trindade-Eliseu Martins: R$2.4 billion, Miss&#227;o Velha-Porto de Pec&#233;m: R$3 billion, Salgueiro-Porto de Suape: R$4.7 billion, amounting R$ 11.2 billion.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProposedAmount', window );">Proposed amount</a></td>
<td class="nump">R$ 13,200,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfGuaranteesOfFinancingGranted', window );">Description of guarantees of financing granted</a></td>
<td class="text">he Company guarantees 100% of TLSA&#8217;s financing granted by Banco do Nordeste/FNE and the BNDES, and 50.97% of the debentures issued by FDNE (includes the corporate guarantee of 48.47%, a collateral letter of 1.25% issued to BNB and the corporate guarantee of 1.25% pledged to BNB).<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfDebentureConverted', window );">Percentage of debentures converted</a></td>
<td class="nump">50.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ApprovedConstructionInvestment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount represent the approved construction investment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ApprovedConstructionInvestment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CommitmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CommitmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ConsessionExpireYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represent the consession expire year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ConsessionExpireYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DescriptionOfCurrentlyApprovedBudget">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information pertaininig to currently approved budget.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DescriptionOfCurrentlyApprovedBudget</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DescriptionOfGuaranteesOfFinancingGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Informaton pertaining to guarantees of financing granted.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DescriptionOfGuaranteesOfFinancingGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PercentageOfDebentureConverted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage represent the debentures converted into shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PercentageOfDebentureConverted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PercentageOfProgressProjectPosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage represent the progress project posts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PercentageOfProgressProjectPosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProposedAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount represent proposed from third parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProposedAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_TransnordestinaLogisticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_TransnordestinaLogisticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R165.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6800166368">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>22  EXPENSES BY NATURE (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureLineItems', window );"><strong>ExpensesByNatureLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Production costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 17,263,264<span></span>
</td>
<td class="nump">R$ 16,105,657<span></span>
</td>
<td class="nump">R$ 13,596,141<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SalesAndMarketingExpense', window );">Sales expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,342,805<span></span>
</td>
<td class="nump">2,263,688<span></span>
</td>
<td class="nump">1,815,107<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">General and Administrative Expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">511,065<span></span>
</td>
<td class="nump">494,023<span></span>
</td>
<td class="nump">415,841<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other operating expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,631,236<span></span>
</td>
<td class="num">(83,332)<span></span>
</td>
<td class="nump">1,944,495<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MiscellaneousOtherOperatingExpense', window );">Net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,406,851<span></span>
</td>
<td class="nump">1,330,706<span></span>
</td>
<td class="nump">646,944<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpenseByNatureAxis=sid_DepreciationAmortizationAndDepletionMember', window );">Depreciation Amortization and Depletion [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureLineItems', window );"><strong>ExpensesByNatureLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Production costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,385,306<span></span>
</td>
<td class="nump">1,145,793<span></span>
</td>
<td class="nump">1,376,862<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SalesAndMarketingExpense', window );">Sales expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">11,539<span></span>
</td>
<td class="nump">5,850<span></span>
</td>
<td class="nump">8,851<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">General and Administrative Expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">24,859<span></span>
</td>
<td class="nump">23,464<span></span>
</td>
<td class="nump">23,052<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OperatingExpense', window );">Total</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,421,704<span></span>
</td>
<td class="nump">1,175,107<span></span>
</td>
<td class="nump">1,408,765<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other operating expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">97,627<span></span>
</td>
<td class="nump">97,914<span></span>
</td>
<td class="nump">44,570<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MiscellaneousOtherOperatingExpense', window );">Net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 1,519,331<span></span>
</td>
<td class="nump">R$ 1,273,021<span></span>
</td>
<td class="nump">R$ 1,453,335<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Refers mainly to depreciation and amortization of paralyzed assets as described in note 23.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses that the entity classifies as being administrative.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2019-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vi<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35_b_vi&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MiscellaneousOtherOperatingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MiscellaneousOtherOperatingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OperatingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of all operating expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OperatingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherOperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherOperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SalesAndMarketingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense relating to the marketing and selling of goods or services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SalesAndMarketingExpense</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExpensesByNatureLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExpensesByNatureLineItems</td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6827747488">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>3 CASH AND CASH EQUIVALENTS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
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    <td><b>Current</b></td>
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    <td style="text-indent: 8.05pt"><b>Cash and cash
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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<tr>
    <td style="text-indent: 16.05pt"><b>Cash and banks</b></td>
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    <td style="text-align: right"><b>1,124,714 </b></td></tr>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 20pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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<tr>
    <td style="text-indent: 16.05pt"><b>In Brazil:</b></td>
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    <td style="text-align: right">10,247</td></tr>
<tr>
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<tr>
    <td style="text-indent: 8pt">&#160;</td>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>619,727
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<tr>
    <td style="text-indent: 16.05pt"><b>Abroad:</b></td>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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<tr>
    <td style="text-indent: 24pt">Private securities</td>
    <td style="text-align: right">60,262</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>2,248,004</b></td></tr></table><span></span>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823711776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>25 SEGMENT INFORMATION<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SegmentInformationAbstract', window );"><strong>Segment Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory', window );">SEGMENT INFORMATION</a></td>
<td class="text"><p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>25&#160;&#160;&#160;
SEGMENT INFORMATION</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">According
to the Group&#180;s structure, the businesses are distributed and managed in five operating segments as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&#160;<b>Steel</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Steel Segment consolidates all the operations related to the production, distribution and sale of flat steel, long steel, metallic
containers and galvanized steel, with operations in Brazil, United States, Portugal and Germany. The Segment supplies the following
markets: construction, steel containers for the Brazilian chemical and food industries, home appliances, automobile and OEM (motors
and compressors). The Company&#8217;s steel units produce hot and cold rolled steel, galvanized and pre-painted steel of great
durability. They also produce tinplate, a raw material used to produce metallic containers.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Overseas,
Lusosider, which is based in Portugal, produces cold rolled steel and galvanized steel. CSN LLC in the U.S.A. meets local market
needs, import and export of steel products.&#160; In January 2012, CSN acquired Stahlwerk Th&#252;ringen (SWT), a manufacturer
of long steel located in Unterwellenborn, Germany. SWT is specialized in the production of shapes used for construction.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">In
January 2014 the production of long steel products started in Brazil and consolidates the company as a source of complete construction
solutions, complementing its portfolio of products with high value added in the steel chain.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Mining</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">This
segment encompasses the activities of iron ore and tin mining.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;The
high-quality iron ore operations are located in the Iron Quadrilateral in Minas Gerais, which has its own mines and sells third
party iron ore.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_83"></a>At
the end of 2015, CSN and the Asian Consortium formalized a shareholders' agreement for the combination of assets linked to iron
ore operations and the related logistics structure, forming a new company that has focused in mining of the Group activities from
December 2015. In this context, the new company, currently named CSN Minera&#231;&#227;o S.A., holds the TECAR arraignment, the
Casa de Pedra mine and all the shares of Namisa, which was incorporated on December 31, 2015. CSN still owns 100% of Min&#233;rios
Nacional which includes the mines of Fernandinho (operational), Cayman and Pedras Pretas (mineral resources), all located in Minas
Gerais.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Moreover,
CSN controls the Estanho de Rond&#244;nia S.A., company with mining units and tin casting, in the state of Rondonia.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Logistics </b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>i.
Railroad</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">CSN
has equity interests in three railroad companies: MRS Log&#237;stica, which manages the former Southeast Network of Rede Ferrovi&#225;ria
Federal S.A. (RFFSA), Transnordestina Log&#237;stica S.A. and FTL - Ferrovia Transnordestina Log&#237;stica S.A., which has the
concession to operate the former Northeast Network of the RFFSA in the states of Maranh&#227;o, Piau&#237;, Cear&#225;, Rio Grande
do Norte, Para&#237;ba, Pernambuco and Alagoas.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>a)
MRS </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
railroad transportation services provided by MRS are fundamental to the supply of raw materials and the shipment of final products.
The total amount of iron ore, coal and coke consumed by the Presidente Vargas Mill as well as part of the steel produced by CSN
for the domestic market and for export are carried by MRS.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Southeast Brazilian railroad system, encompassing 1,674 kilometers of tracks, serves the tri-state industrial area of S&#227;o
Paulo-Rio de Janeiro-Minas Gerais, in the southeast region, linking the mines located in Minas Gerais to the ports located in
S&#227;o Paulo and Rio de Janeiro, and the steel mills of CSN, Companhia Sider&#250;rgica Paulista, or Cosipa, and Gerdau A&#231;ominas.&#160;
Besides serving other customers, the railroad system carries iron ore from the Company&#8217;s mines in Casa de Pedra, Minas Gerais,
and coke and coal from the Itagua&#237; Port, in Rio de Janeiro, to Volta Redonda, and carries CSN&#8217;s export products to
the ports of Itagua&#237; and Rio de Janeiro.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>b)
TLSA and FTL </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">TLSA
and FTL hold the concession of the former RFFSA&#8217;s Northeast Network. The Northeast Network totals 4,238 km, divided into
two sections: i) Network I, which comprises the S&#227;o Luiz&#8211;Mucuripe, Arrojado&#8211;Recife, Itabaiana&#8211;Cabedelo,
Paula Cavalcante&#8211;Macau and Propri&#225;&#8211;Jorge Lins (Network I); and ii) Network II, which comprises the sections of
Miss&#227;o Velha&#8211;Salgueiro, Salgueiro, Salgueiro &#8211;Trindade, Trindade&#8211; Eliseu Martins, Salgueiro&#8211;Porto
de Suape and Miss&#227;o Velha&#8211;Porto de Pec&#233;m.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">In
addition, it connects to the main ports in the region, thereby offering an important competitive advantage through opportunities
for combined transport solutions and logistics projects tailored to customer needs.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>II.
Port Logistics</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Port Logistics Segment consolidates the operation of the terminal built in the privatization period after the law of modernization
of the ports (law 8.630/1993) that permits to transfer the port logistics activities to the private sector. The Sepetiba terminal
features complete infrastructure to meet all the needs of exporters, importers and ship owners. Its installed capacity exceeds
that of most other Brazilian terminals. It has mooring berths and a huge storage area, as well as the most modern and appropriate
equipment, systems and intermodal connections.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company&#8217;s constant investment in projects in the terminals consolidates the Itagua&#237; Port Complex as one of the most
modern in Brazil.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><a name="page_84"></a>&#183;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Energy</b></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>&#160;</b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">CSN
is one of the largest industrial consumers of electric power in Brazil. As energy is fundamental in its production process, the
Company invests in assets for generation of electric power to guarantee its self-sufficiency. These assets are as follows: It&#225;
hydroelectric power plant, in the State of Santa Catarina, with rated capacity of 1,450 MW, where CSN has a share of 29.5%; Igarapava
hydroelectric power plant, Minas Gerais, with rated capacity of 210 MW, in which CSN holds 17.9% of the capital; and a thermoelectric
co-generation Central unit with rated capacity of 238 MW, which has been operating at the UPV since 1999, that uses the residual
gases produced by the steel mill itself.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Cement</b></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
cement division consolidates the cement production, distribution and sale operations, which use the slag produced by the Volta
Redonda plant&#8217;s blast furnaces.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company produces clinker in Arcos/MG, using limestone from own mine and also two cement mills in additions to the mills that already
operate in Volta Redonda/RJ.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
information presented to Management regarding the performance of each business segment is generally derived directly from the
accounting records, combined with some intercompany allocations.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Sales by geographic area</b></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Sales
by geographic area are determined based on the customers&#8217; location. On a consolidated basis, domestic sales are represented
by revenues from customers located in Brazil and export sales are represented by revenues from customers located abroad.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Result by segment</b></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Beginning
2013, the Company no longer proportionately consolidates joint ventures MRS and CBSI. For segment information preparation and
presentation purposes, Management decided to maintain the proportionate consolidation of the joint ventures, as historically presented.
For consolidated profit reconciliation purposes, the amounts of these companies were eliminated in the column &#8220;Corporate
expenses/elimination&#8221;.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border-bottom: Black 1pt solid; width: 29%">&#160;</td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Steel</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td></tr>
<tr>
    <td>Metric tons (thou.) (*)</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160; 4,524,805</td>
    <td>&#160;</td>
    <td style="text-align: right">38,545,067</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">(3,258,923)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Net revenues</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td style="text-indent: 8pt">Domestic market</td>
    <td>&#160;</td>
    <td style="text-align: right">10,027,999</td>
    <td>&#160;</td>
    <td style="text-align: right">926,836</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="text-align: right">1,463,870</td>
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<tr>
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    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>10,027,649
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>240,451
    </b></td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (1,030,210)</td>
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    <td style="text-align: right">&#160; (266,754)</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">2,173,871</td>
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    <td style="text-align: right">(17,263,264)</td></tr>
<tr>
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    <td>&#160;</td>
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    <td>&#160;</td>
    <td style="text-align: right"><b>&#160; 5,631,402
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>67,107 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>291,145 </b></td>
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    <td style="text-align: right"><b>&#160; 58,589 </b></td>
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    <td style="text-align: right"><b>(36,914)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>1,175,653 </b></td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(186,189)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (34,560)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">(109,770)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">(29,034)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">(91,466)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">(1,567,874)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (2,853,870)</td></tr>
<tr>
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    <td>&#160;</td>
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    <td>&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">30,568</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">387,565</td>
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    <td style="text-align: right">&#160; 17,471</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 139,667</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (330,015)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,421,704</td></tr>
<tr>
    <td>Proportionate EBITDA of joint ventures</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 510,072</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
    <td><b>Adjusted EBITDA</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>851,268
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    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>568,940
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>7,251,059
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td></tr>
<tr>
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    <td>&#160;</td>
    <td style="text-align: right">&#160; 2,980</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160; 6,742,946</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,463,870</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">767,977</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td>&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;
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    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
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    <td style="text-align: right"><b>&#160; 3,921,033
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right"><b>&#160; 9,100,813
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160; </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right"><b>1,463,870 </b></td>
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<tr>
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    <td>&#160;</td>
    <td style="text-align: right"><b>926,836 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>240,451 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160; 1,321,355
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160; 325,343
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160; 570,805
    </b></td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>10,950,701 </b></td></tr>
<tr>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>13,949,032
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</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_85"></a>&#160;</p>


<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 29%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center">&#160;</td>
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<tr>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td>&#160;</td>
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    <td>&#160;</td>
    <td style="text-align: right">972,360</td>
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    <td style="text-align: right">266,378</td>
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    <td style="text-align: right">&#160; 1,506,114</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td>&#160;</td>
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    <td style="border-top: Black 1pt solid; text-align: right"><b>266,378
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
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<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif">
<tr>
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<tr>
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<tr>
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<tr>
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    <td style="text-align: right">&#160; (27,943)</td>
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<tr>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td>Europe</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
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<tr>
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    <td style="text-align: right"><b>&#160; 5,140,471
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="text-align: right">&#160;</td>
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<tr>
    <td><b>Total</b></td>
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</table>
<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
The ore sales volumes presented in this note take into consideration Company sales and the interest in its subsidiaries and joint
ventures.</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Adjusted EBITDA</b></p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Adjusted
EBITDA is the main measurement based on which the chief operating decision maker assesses the segment performance and the capacity
to generate recurring operating cash, consisting of profit for the year less net financial income (expenses), income tax and social
contribution, depreciation and amortization, equity in results of affiliated companies, results of discontinued operations and
other operating income (expenses), plus the proportionate EBITDA of joint ventures.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Even
though it is an indicator used in segment performance measurement, EBITDA is not a measurement recognized by accounting practices
adopted in Brazil or IFRS, it does not have a standard definition, and may not be comparable with measurements using similar names
provided by other entities.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
required by IFRS 8, the table below shows the reconciliation of the measurement used by the chief operating decision maker with
the results determined using the accounting practices:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 52%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"><b>12/31/2018</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
<tr>
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    <td style="vertical-align: top; text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">1,421,704</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">1,175,107</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">1,408,765</td></tr>
<tr>
    <td>Income tax and social contribution (note 14)</td>
    <td>&#160;</td>
    <td style="text-align: right">(833,778)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">250,334</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">409,109</td></tr>
<tr>
    <td>Financial income / (expenses) (note 24)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">2,131,184</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">1,495,643</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">2,463,627</td></tr>
<tr>
    <td><b>EBITDA</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>4,963,621
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>8,121,667</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>4,392,730</b></td></tr>
<tr>
    <td>Other operating (income) / expenses (note 23)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">1,903,081</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(2,705,337)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(177,342)</td></tr>
<tr>
    <td>Equity in results of affiliated companies (note
    8b)</td>
    <td>&#160;</td>
    <td style="text-align: right">(125,715)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(135,706)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(109,111)</td></tr>
<tr>
    <td>Proportionate EBITDA of joint ventures</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">510,072</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">568,045</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">538,170</td></tr>
<tr>
    <td><b>Adjusted EBITDA (*)</b></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>7,251,059
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>5,848,669</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: top; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>4,644,447</b></td></tr>
</table>
<p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">(*)
The Company discloses its adjusted EBITDA net of its share of investments and other operating income (expenses) because it understands
that these should not be included in the calculation of recurring operating cash generation.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for operating segments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;doctype=Standard&amp;dita_xref=IFRS08_g20-24_TI<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<DOCUMENT>
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<TEXT>
<html>
<head>
<title></title>
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<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795149040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>29 ADDITIONAL INFORMATION TO CASH FLOWS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdditionalInformationToCashFlowsAbstract', window );"><strong>Additional Information To Cash Flows [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfCashFlowStatementExplanatory', window );">ADDITIONAL INFORMATION TO CASH FLOWS</a></td>
<td class="text"><p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>29&#160;&#160;&#160;
ADDITIONAL INFORMATION TO CASH FLOWS </b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
following table provides additional information on transactions related to the statement of cash flows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td colspan="5" style="text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
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    <td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td style="vertical-align: bottom; width: 53%">Income
    tax and social contribution paid <sup>(1)</sup></td>
    <td style="width: 15%; text-align: right">1,167,419
    </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="width: 15%; text-align: right">336,962</td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="width: 15%; text-align: right">268,847</td></tr>
<tr>
    <td style="vertical-align: bottom">Addition to PP&#38;E
    with interest capitalization (note 10 and 25)</td>
    <td style="text-align: right">117,189 </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">71,611</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">91,957</td></tr>
<tr>
    <td style="vertical-align: bottom">Initial adoption
    IFRS 16 &#8211; Right of use (note 9a)</td>
    <td style="text-align: right">640,989</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Remeasurement
    &#8211; Right of use (note 9a)</td>
    <td style="text-align: right">(151,558)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Acquisition of
    fixed assets through a loan, net of taxes <sup>(2)</sup></td>
    <td style="text-align: right">78,098 </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">10,792</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,265</td></tr>
<tr>
    <td style="vertical-align: bottom">Acquisition of
    fixed assets by auction</td>
    <td style="text-align: right">200,115</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Non-monetary
    transaction with joint venture</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">20,264</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>2,052,252
    </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>419,365</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>385,333</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(1) For calendar year 2019, the Company
opted for taxation based on the quarterly actual profit, according art. 9,430/96, with&#160; income tax and social contribution
due being paid in a single installment, until the last business day of the month following the end of each quarter.&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(2)
In 2019, fixed assets were acquired through a loan in the amount of R$100,661, net of recoverable taxes of R$22,563.</p><span></span>
</td>
</tr>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfCashFlowStatementExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for a statement of cash flows.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Section Presentation of a statement of cash flows<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;doctype=Standard&amp;dita_xref=IAS07_g10-17_TI<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfCashFlowStatementExplanatory</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AdditionalInformationToCashFlowsAbstract</td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R169.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6821488704">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>25 SEGMENT INFORMATION (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Oct. 15, 2019</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems', window );"><strong>Disclosure of fair value measurement of assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income / (loss) for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 1,000,000<span></span>
</td>
<td class="nump">R$ 2,244,511<span></span>
</td>
<td class="nump">R$ 5,200,583<span></span>
</td>
<td class="nump">R$ 111,229<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income tax and social contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">833,778<span></span>
</td>
<td class="num">(250,334)<span></span>
</td>
<td class="num">(409,109)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Profit (Loss) before income taxes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,410,733<span></span>
</td>
<td class="nump">5,450,917<span></span>
</td>
<td class="nump">520,338<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod', window );">Equity in results of affiliated companies (note 8b)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">125,715<span></span>
</td>
<td class="nump">135,706<span></span>
</td>
<td class="nump">109,111<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProportionateEbitdaOfJointVentures', window );">Proportionate EBITDA of joint ventures</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">510,072<span></span>
</td>
<td class="nump">568,045<span></span>
</td>
<td class="nump">538,170<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustedProfitLossBeforeTax', window );">Adjusted EBITDA</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,251,059<span></span>
</td>
<td class="nump">5,848,669<span></span>
</td>
<td class="nump">4,644,447<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=sid_InAccordanceWithIFRS8Member', window );">In Accordance with IFRS 8 [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems', window );"><strong>Disclosure of fair value measurement of assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income / (loss) for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,244,511<span></span>
</td>
<td class="nump">5,200,583<span></span>
</td>
<td class="nump">111,229<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpense', window );">Depreciation / amortization / depletion (note 22)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,421,704<span></span>
</td>
<td class="nump">1,175,107<span></span>
</td>
<td class="nump">1,408,765<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income tax and social contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(833,778)<span></span>
</td>
<td class="nump">250,334<span></span>
</td>
<td class="nump">409,109<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncomeCost', window );">Financial income / (expenses) (note 24)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,131,184<span></span>
</td>
<td class="nump">1,495,643<span></span>
</td>
<td class="nump">2,463,627<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Profit (Loss) before income taxes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,963,621<span></span>
</td>
<td class="nump">8,121,667<span></span>
</td>
<td class="nump">4,392,730<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MiscellaneousOtherOperatingIncomeExpense', window );">Other operating (income) / expenses (note 23)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,903,081<span></span>
</td>
<td class="num">(2,705,337)<span></span>
</td>
<td class="num">(177,342)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod', window );">Equity in results of affiliated companies (note 8b)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(125,715)<span></span>
</td>
<td class="num">(135,706)<span></span>
</td>
<td class="num">(109,111)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProportionateEbitdaOfJointVentures', window );">Proportionate EBITDA of joint ventures</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">510,072<span></span>
</td>
<td class="nump">568,045<span></span>
</td>
<td class="nump">538,170<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustedProfitLossBeforeTax', window );">Adjusted EBITDA</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 7,251,059<span></span>
</td>
<td class="nump">R$ 5,848,669<span></span>
</td>
<td class="nump">R$ 4,644,447<span></span>
</td>
</tr>
<tr><td colspan="5"></td></tr>
<tr><td colspan="5"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">The Company discloses its adjusted EBITDA net of its share of investments and other operating income (expenses) because it understands that these should not be included in the calculation of recurring operating cash generation.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationAndAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B13<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B13_d&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 104<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_104&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationAndAmortisationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinanceIncomeCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income or cost associated with interest and other financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinanceIncomeCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxExpenseContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2019-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxExpenseContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2019-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2019-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2019-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) before tax expense or income. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2019-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entity's share of the profit (loss) of associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AdjustedProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of adjusted profit loss before tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AdjustedProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_MiscellaneousOtherOperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents information related to miscellaneous other operating income expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_MiscellaneousOtherOperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProportionateEbitdaOfJointVentures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount represent the proportionate EBITDA of joint ventures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProportionateEbitdaOfJointVentures</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MeasurementAxis=sid_InAccordanceWithIFRS8Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MeasurementAxis=sid_InAccordanceWithIFRS8Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823707968">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>17 PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_MiningMember', window );">Mining [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsLineItems', window );"><strong>ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provision for deactivating assets</a></td>
<td class="nump">R$ 331,731<span></span>
</td>
<td class="nump">R$ 83,380<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Provisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities of uncertain timing or amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph l<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_l&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Provisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_MiningMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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</html>
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6818024752">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>16 PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details 1)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities, beginning</a></td>
<td class="nump">R$ 792,456<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdditionsToAccruals', window );">Additions</a></td>
<td class="nump">140,984<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AccruedCharges', window );">Accrued charges</a></td>
<td class="nump">80,337<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NetUtilizationOfAccrualReversal', window );">Net utilization of reversal</a></td>
<td class="num">(390,530)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities, ending</a></td>
<td class="nump">623,247<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_TaxMember', window );">Tax [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities, beginning</a></td>
<td class="nump">118,490<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdditionsToAccruals', window );">Additions</a></td>
<td class="nump">25,019<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AccruedCharges', window );">Accrued charges</a></td>
<td class="nump">4,188<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NetUtilizationOfAccrualReversal', window );">Net utilization of reversal</a></td>
<td class="num">(19,286)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities, ending</a></td>
<td class="nump">128,411<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_SocialSecurityMember', window );">Social Security [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities, beginning</a></td>
<td class="nump">70,084<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdditionsToAccruals', window );">Additions</a></td>
<td class="nump">4,386<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AccruedCharges', window );">Accrued charges</a></td>
<td class="nump">91<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NetUtilizationOfAccrualReversal', window );">Net utilization of reversal</a></td>
<td class="num">(67,522)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities, ending</a></td>
<td class="nump">7,039<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_LaborMember', window );">Labor [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities, beginning</a></td>
<td class="nump">362,228<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdditionsToAccruals', window );">Additions</a></td>
<td class="nump">36,133<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AccruedCharges', window );">Accrued charges</a></td>
<td class="nump">59,502<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NetUtilizationOfAccrualReversal', window );">Net utilization of reversal</a></td>
<td class="num">(152,554)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities, ending</a></td>
<td class="nump">305,309<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_CivilMember', window );">Civil [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities, beginning</a></td>
<td class="nump">210,264<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdditionsToAccruals', window );">Additions</a></td>
<td class="nump">65,817<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AccruedCharges', window );">Accrued charges</a></td>
<td class="nump">12,465<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NetUtilizationOfAccrualReversal', window );">Net utilization of reversal</a></td>
<td class="num">(149,556)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities, ending</a></td>
<td class="nump">138,990<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_EnvironmentalMember', window );">Environmental [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities, beginning</a></td>
<td class="nump">31,390<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdditionsToAccruals', window );">Additions</a></td>
<td class="nump">9,629<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AccruedCharges', window );">Accrued charges</a></td>
<td class="nump">4,091<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NetUtilizationOfAccrualReversal', window );">Net utilization of reversal</a></td>
<td class="num">(1,612)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities, ending</a></td>
<td class="nump">R$ 43,498<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Accruals">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Accruals</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AccruedCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to accrued charges.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AccruedCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AdditionsToAccruals">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to additions to accruals.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AdditionsToAccruals</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NetUtilizationOfAccrualReversal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to net utilization of accrual reversal.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NetUtilizationOfAccrualReversal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_TaxMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_TaxMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_SocialSecurityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_SocialSecurityMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823714240">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>10 INTANGIBLE ASSETS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
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<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>10&#160;&#160;&#160;&#160;
INTANGIBLE ASSETS</b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap">&#160;</td>
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<tr>
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="text-align: right">(18,702)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
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<tr>
    <td style="white-space: nowrap">&#160;Adjustment
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>288,773
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>54,972
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>150,009
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    <td style="white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>1,491
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    <td style="white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
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    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
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<tr>
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    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">(10,657)</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
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    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
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<tr>
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    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">15,225</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    15,225</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Consolidation
    CBSI on November 30, 2019.</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">346</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">2</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
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<tr>
    <td style="white-space: nowrap"><b>Balance at December
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>3,170,960
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>1,564
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
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<tr>
    <td style="white-space: nowrap">&#160;Cost</td>
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">585,407</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">171,152</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">153,103</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">3,189,789</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">1,564</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    7,947,578</td></tr>
<tr>
    <td style="white-space: nowrap">&#160;Accumulated
    depreciation</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(131,077)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(339,268)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(117,293)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(18,829)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (606,467)</td></tr>
<tr>
    <td style="white-space: nowrap">&#160;Adjustment
    for accumulated recoverable value</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(109,330)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (109,330)</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Balance at December
    31, 2019</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>3,606,156
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>246,139
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>53,859
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>153,103
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>3,170,960
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>1,564
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    7,231,781 </b></td></tr>
</table>
<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
Composed mainly by mineral rights. Amortization is recorded based on production volumes.</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
average useful lives by nature are as follows, in years:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="width: 15%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Software</td>
    <td style="text-align: right">9</td>
    <td>&#160;</td>
    <td style="text-align: right">7</td></tr>
<tr>
    <td>Customer relationships</td>
    <td style="text-align: right">13</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">13</td></tr>
</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>10.a)
Impairment testing</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
goodwill arising from expectations for future profitability of the companies acquired and the intangible assets with indefinite
useful lives (trademarks) have been allocated to the operational divisions (cash-generating units) of CSN, which represent the
lowest level of assets or group of assets. According to IAS36, when a CGU has an intangible asset with indefinite useful life
allocated, the Company performs an impairment test. The CGU with intangible assets in this situation are as follows:&#160;&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 0px; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td colspan="11" style="padding-left: 5.4pt; padding-right: 5.4pt"><p style="text-align: right; text-indent: -5.45pt; margin: 0pt 2pt 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Consolidated</b>&#160;</p></td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="4" style="border-top: Black 1pt solid; text-align: center"><b>Goodwill</b></td>
    <td colspan="4" style="border-top: Black 1pt solid; text-align: center"><b>Trademarks</b></td>
    <td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Total</b></td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; width: 31%"><b>Cash
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    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Segment</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; text-align: right"><b>12/31/2018</b></td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; text-align: right"><b>12/31/2018</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; width: 9%; text-align: right"><b>12/31/2018</b></td></tr>
<tr style="vertical-align: bottom">
    <td>Packaging <sup>(1)</sup></td>
    <td style="text-align: center">&#160;Steel</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;
    158,748</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    158,748</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    158,748</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    158,748</td></tr>
<tr style="vertical-align: bottom">
    <td>Long Stel <sup>(2)</sup></td>
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    <td>&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;
    235,595</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    235,595</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;
    153,103</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    388,698</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    385,604</td></tr>
<tr style="vertical-align: bottom">
    <td>Minning <sup>(3)</sup></td>
    <td style="text-align: center">&#160;Mining</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160; 3,196,588</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;
    3,196,588</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
    3,196,588</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;
    3,196,588</td></tr>
<tr style="vertical-align: bottom">
    <td>Other Steel <sup>(4)</sup></td>
    <td style="text-align: center">Steel</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">15,225</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">15,225</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    3,606,156 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;
    3,590,931 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>153,103</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>150,009</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>3,759,259</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;
    3,740,940 </b></td></tr>
</table>
<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#160;
&#160;The goodwill of the Packaging cash-generating unit is shown net of impairment loss in the amount of R$109,330, recognized
in 2011.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(2)&#160;&#160;&#160;&#160;
The goodwill and trademark that are recorded in line item intangible assets at long steel segment, those transactions are derived
from the business combination of Stahlwerk Thuringen GmbH ("SWT") and Gallardo Sections CSN. The assets mentioned are considered
to have indefinite useful lives as they are expected to contribute indefinitely to the Company's cash flows.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(3)&#160;&#160;&#160;&#160;
Refers to the goodwill based on expectations for future profitability, resulting from the acquisition of Namisa by CSN Minera&#231;&#227;o
concluded in December 2015, tested annually for the purpose of analyzing recoverability.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(4)&#160;&#160;&#160;&#160;
On November 29, 2019, CSN acquired the entire stake held by CKTR Brasil Servi&#231;os Ltda., corresponding to 50% of CBSI's shares,
and now holds 100% of CBSI's share capital.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
impairment testing of the goodwill and the trademark include the balance of property, plant and equipment of the cash-generating
units and also the intangible assets. The test is based on the comparison between the actual balances and the value in use of
those units, determining based on the projections of discounted cash flows and use of such assumptions and judgements as: growth
rate, costs and expenses, discount rate, working capital, future Capex investment and macroeconomic assumptions observable in
the market.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
main assumptions used in calculations of value in use at December 31, 2019 are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border: Black 1pt solid; vertical-align: bottom; width: 16%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: center"><b>&#160;Metal
    packaging&#160; </b></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: center"><b>&#160;Mining
    </b></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: center"><b>&#160;Other
    Steel </b></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: center"><b>&#160;Flat
    steel (*) </b></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 20%; text-align: center"><b>&#160;Logistic
    (**) </b></td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><b>Measurement
    of recoverable value</b></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;Discounted
    Cash Flow&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;Discounted
    Cash Flow&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;Discounted
    Cash Flow&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;Discounted
    Cash Flow&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;Discounted
    Cash Flow&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><b>&#160;Cash
    flow projection </b></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Until
    2029 + perpetuity</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;Until
    2054</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Until
    2029 + perpetuity</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Until
    2029 + perpetuity</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Until
    2027</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><b>Gross
    Margin</b></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Gross
    margin updated based on historical data, impacts of business restructuring and market trends</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Reflects
    projection of costs due to the progress of the mining plan as well as startup and ramp up of projects. Price and exchange
    rate projected according industry reports.</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Gross
    margin updated based on historical data and market trends</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Gross
    margin updated based on historical data and market trends.</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Estimated
    based on market studies for cargo captures and operational costs according market trends.</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><b>Cost
    atualization </b></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Cost
    based on historical data of each product and impacts of business restructuring</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Updated
    costs based on historical data, progress of mining plan as well as startup and ramp up of projects</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Updated
    costs based on historical data and market trends</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Updated
    costs based on historical data and market trends</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Costs
    based on historical data and market trends</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><b>&#160;Perpetual
    growth rate</b></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Without
    growth</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Without
    perpetuity</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Without
    growth</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Growth
    of 1.4% p.a in real terms updated by long term inflation of 1.7% p.a. of the Euro zone</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Without
    perpetuity</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><b>Discount
    rate </b></td>
    <td colspan="5" style="border-right: black 1pt solid; border-bottom: Black 1pt solid; text-align: center">For
    metal packaging, the cash flow considered a discount rate around 8% p.a. in real terms. For mining, flat steel and other steel
    (CBSI), cash flows considered a discount rate between 10% and 12% p.a. in nominal terms. For the logistic segment, cash flow
    was discounted using a discount rate between 5.09% and 5.41% p.a. in real terms. The discount rate was based on the weighted
    average cost of capital ("WACC") that reflects the specific risk of each segment.</td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
Refer to assets of subsidiary Lusosider, located in Portugal. The discount rate was applied on the discounted cash flow prepared
in Euros, the functional currency of this subsidiary.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(**)
Refer to assets of subsidiary FTL &#8211; Ferrovia Transnordestina Log&#237;stica S.A.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">For
the subsidiary SWT &#8211; long steel, the measurement of recoverable value was based on fair value and classified as Level 3,
based on unobservable inputs that reflect the assumptions that market participants would use for pricing, including risk assumptions
and discount rate.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Based
on the analyses conducted by Management, it was not necessary to record losses by impairment to those assets for the year ended
on December 31, 2019.</p><span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2019-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2019-en-r&amp;doctype=Standard&amp;dita_xref=IAS38_g118-128_TI<br> -URIDate 2019-03-27<br></p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6591967632">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>1 DESCRIPTION OF BUSINESS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfBusinessAbstract', window );"><strong>Description Of Business</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DisclosureOfDescriptionOfBusinessExplanatory', window );">DESCRIPTION OF BUSINESS</a></td>
<td class="text"><p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0 0 0 25.1pt; text-align: justify; text-indent: -18pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>1.&#160;&#160;&#160;&#160;
DESCRIPTION OF BUSINESS</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Companhia
Sider&#250;rgica Nacional &#8220;CSN&#8221;, also referred to as the &#8220;Company&#8221;, is a publicly-held company incorporated
on April 9, 1941, under the laws of the Federative Republic of Brazil (Companhia Sider&#250;rgica Nacional, its subsidiaries,
joint ventures, joint operations and associates are collectively referred to herein as the "Group&#8221;). The Company&#8217;s
registered office is located in S&#227;o Paulo, SP, Brazil.</font></p>

<p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">CSN
is listed on the S&#227;o Paulo Stock Exchange (B3 S.A.- Brasil, Bolsa, Balc&#227;o) and on the New York Stock Exchange (NYSE).</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Group's main operating activities are divided into five (5) segments as follows:</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#8226;</b>&#160;&#160;&#160;&#160;&#160;&#160;
<b>Steel:</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s main industrial facility is the Presidente Vargas steelworks (&#8220;UPV&#8221;), located in the city of Volta
Redonda, State of Rio de Janeiro. This segment consolidates all operations related to the production, distribution and sale of
flat steel, long steel, metallic containers and galvanized steel. In addition to the facilities in Brazil, CSN has commercial
operations in the United States and operations in Portugal and Germany to achieve markets and providing excellent services for
final consumers. Its steel is used in home appliances, civil construction and automobile industries.&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#8226;</b>&#160;&#160;&#160;&#160;&#160;&#160;
<b>Mining:</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;The
production of iron ore is developed in the cities of Congonhas, Ouro Preto and Belo Vale, State of Minas Gerais &#8211; by subsidiary
CSN Minera&#231;&#227;o.</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 6pt 0 0 2.85pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Iron
ore is sold basically in the international market, especially in Europe and Asia. The prices charged in these markets are historically
cyclical and subject to significant fluctuations over short periods of time, driven by several factors related to global demand,
strategies adopted by the major steel producers, and the foreign exchange rate. All these factors are beyond the Company&#8217;s
control. The ore transportation is carried out through Terminal de Carv&#227;o e Min&#233;rios do Porto de Itaguai &#8211; (&#8220;TECAR&#8221;),
a solid bulk terminal, one of the four terminals that comprise the Port of Itaguai, located in the State of Rio de Janeiro. Imports
of coal and coke are also carried out through this terminal by provision of services by CSN Minera&#231;&#227;o to CSN. The Company&#180;s
mining activities also comprises tin exploitation, which is based in the State of Rond&#244;nia, to supply the needs of UPV. The
excess of raw material is sold to subsidiaries and third parties.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company's mining activities utilize tailings dams for which all appropriate measures are taken to mitigate the risks inherent
to the handling and disposal of the tailings and to comply with current environmental legislation. It is important to reiterate
that operating without dependence on these dams is a priority in our mining activities, for which investments of around R$ 250
million in two tailing filtration plants, which are already in an operational ramp up phase, adapting its operations, identifying
and implementing various optimizations of process. In this context, CSN Minera&#231;&#227;o will now process the tailings in the
dry process in full, discarding the use of dams in its iron ore process. As a consequence of these measures, decommissioning of
dams is the natural way of processing dry tailings.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">All
of our mining dams are positively certified and comply with the environmental legislation in force.</font></p>
<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#8226;&#160;</b>&#160;&#160;&#160;&#160;&#160;
<b>Cement</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">CSN
entered in the cement market boosted by the synergy between this activity and its existing businesses. Next to the President Vargas
Steelworks in Volta Redonda (RJ) is installed the new business unit, which produces CP-III type of cement&#160; using slag produced
by the UPV blast furnaces in Volta Redonda. It also explores limestone and dolomite at the Arcos unit, located in the State of
Minas Gerais, to satisfy the needs of UPV as of the cement plant. Additionally, the operation of its clinker production line is
located in Arcos/MG. As a result, the Company is self-sufficient in cement production, with an installed capacity of 4.7 million
tons per year.</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#8226;&#160;</b>&#160;&#160;&#160;&#160;&#160;
<b>Logistics</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><i>Railroads:</i></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">CSN
has interests in three railroad companies: MRS Log&#237;stica S.A., which manages the former Southeast Railway System of Rede
Ferrovi&#225;ria Federal S.A (&#8220;RFFSA&#8221;)., Transnordestina Log&#237;stica S.A. (&#8220;TLSA&#8221;) and FTL - Ferrovia
Transnordestina Log&#237;stica S.A. (&#8220;FTL&#8221;), which the the latter two hold the concession to operate the &#160;former
Northeast Railway System of RFFSA, in the States of Maranh&#227;o, Piau&#237;, Cear&#225;, Rio Grande do Norte, Para&#237;ba,
Pernambuco, Alagoas and Sergipe, with TLSA being responsible for the rail links of Eliseu Martins &#8211; Trindade, Trindade &#8211;
Salgueiro, Salgueiro &#8211; Porto Suape, Salgueiro &#8211; Miss&#227;o Velha and Miss&#227;o Velha - Pec&#233;m (Railway System
II), under construction, and FTL being responsible for the rail links of S&#227;o Luis - Altos, Altos - Fortaleza, Fortaleza &#8211;
Souza, Souza&#160; - Recife/Jorge Lins, Recife/Jorge Lins &#8211; Salgueiro, Jorge Lins &#8211; Propri&#225;, Paula Cavalcanti
&#8211; Cabedelo, Itabaiana - Macau (Railway System I).</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><i>Ports<b>:</b></i></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company operates in the State of Rio de Janeiro, by means of its subsidiary Sepetiba Tecon S.A., operates the Container Terminal
(&#8220;TECON&#8221;) and by means of its subsidiary CSN Minera&#231;&#227;o, the TECAR, both located at the Itagua&#237; Port.
Established in the harbor of Sepetiba, the mentioned port has a privileged highway, railroad and maritime access.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(&#8220;TECON&#8221;)
is responsible for the shipments of CSN&#180;s steel products, movement and storage of containers, vehicles, general cargo, among
other products; and TECAR performs the operational activities of loading and unloading of solid bulk ships, storage and distribution
(road and rail) of coal, coke, zinc concentrate, sulfur, iron ore and other bulk, intended for the seaborne market, for our own
operation and for third parties.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#8226;&#160;</b>&#160;&#160;&#160;&#160;&#160;
<b>Energy:</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Since
the energy supply is fundamental in CSN&#180;s production process, the Company owns and operates facilities to generate electric
power for guaranteeing its self-sufficiency.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
note 25 - &#8220;Segment Information&#8221; details the financial information per each of CSN&#180;s business segment.&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#8226;</b>&#160;&#160;&#160;&#160;&#160;&#160;
<b>Going Concern</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/116% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;In
2019, the Company amortized principal and interest in the approximate amount of R$13.8 &#160;billion of its loans and financing.
In 2020, loans and interest to be incurred next year, are expected to be paid in the approximate amount of R$6.5 billion. The
financial leverage may adversely affect the Company&#8217;s businesses, financial conditions and operating results, which the
following main impacts are considered by management:</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 0 32.2pt; text-align: justify; text-indent: -18pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#8226;&#160;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Allocation of a substantial part of the cash generated from operations for repayment of the borrowings.</font></p>

<p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 0 32.2pt; text-align: justify; text-indent: -18pt"><font style="font: 10pt Times New Roman, Times, Serif">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Exposure to (i) fluctuations in interest rates due to the renegotiation of debts and new borrowings taken, and (ii) fluctuations
in exchange rates since a significant part of the borrowings is denominated in foreign currency.</font></p>

<p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 0 32.2pt; text-align: justify; text-indent: -18pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#8226;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Increase in the economic and financial vulnerability due to adverse conditions of the industry and segment, limiting the funds
available in the short term, considering the high financial leverage and the expected cash disbursements;</font></p>

<p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 0 32.2pt; text-align: justify; text-indent: -18pt"><font style="font: 10pt Times New Roman, Times, Serif">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Limitation of the Company&#8217;s ability to enter into new businesses (acquisitions) until the financial leverage is reduced;</font></p>

<p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 0 32.2pt; text-align: justify; text-indent: -18pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#8226;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Limitation of the Company&#8217;s ability to obtain new credit lines under more favorable interest conditions due to the risks
associated to the current financial leverage.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s ability to continue operating depends, therefore, on the achievement of operating targets defined by management,
in addition to refinancing of contracted debts, and/or actions related to financial deleveraging.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
addition to the continuous focus on improvement in operating income, management has various actions in progress to increase the
Company&#8217;s liquidity through an extension of borrowing payment terms.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">This
plan was started in 2015, with the renegotiation of R$ 2.5 billion with Caixa Econ&#244;mica Federal and R$ 2.2 billion with Banco
do Brasil S.A, postponing the maturities from 2016 and 2017 to 2018 through 2022. In 2016, the Company extended the installments
of certain NCE contracts amounting to R$ 100 million and prepayments of US$ 66 million with Bradesco, postponing the maturities
from 2016 to 2019, which are settled during that year. Always committed to the plan to extend it debt payment term, mainly those
of short term, the company&#8217;s management concluded, in February 2018, the reprofile of its debts at R$ 4.98 billion with
Banco do Brasil, extending the maturity dates from 2018 to 2022 for maturities up to 2024. Still in February 2018, the company
issued debt instruments (&#8220;Notes&#8221;) in the amount of US$350 million through our wholly-owned subsidiary CSN Resources
S.A., with maturity date in 2023 and, in conjunction, made a repurchase offer (&#8220;Tender Offer&#8221;) of the Notes previously
issued by CSN Islands XI Corp and CSN Resources S.A, having been repurchased US$350 million in Notes with maturities scheduled
for 2019 and 2020. In April 2019, the Company issued debt securities in the foreign market (&#8220;Notes&#8221;), in the amount
of US$ 1 billion through its subsidiary CSN Resources S.A., being: US$400 million due in 2023 and US$600 million with maturity
in 2026. Promoted a repurchase offer (&#8220;Tender Offer&#8221;) of Notes issued by CSN Islands XI Corp and CSN Resources S.A.,
and US$1 billion in securities were repurchased, with maturities scheduled for September 2019 and July 2020, respectively. In
July 2019, the Company issued debt securities on the foreign market (&#8220;Notes&#8221;), in the amount of US$ 175 million through
its subsidiary CSN Resources S.A., due in 2023 and promoted the final payment of the debt in the foreign market (&#8220;Notes&#8221;)
issued by the company CSN Islands XI Corp in September 2019, in US$142 million.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif"></p>

<p style="font: 11pt Times New Roman, Times, Serif"><font style="font: 10pt Times New Roman, Times, Serif">Additionally,
Management studies alternatives to financial deleverage from the disposal of non-strategic assets. However, it is not possible
to affirm that the sale of assets will occur within a 12-month period. Thus, the Company did not segregate and did not reclassify
any assets in the financial statements as discontinued operations in accordance with IFRS 5.&#160;</font></p>

<p style="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Based
on management&#8217;s cash flow projections that covered the operational period until February 2021, which depend on factors such
as the achievement of production targets, sales volumes and prices, as well as on renegotiations of borrowings, management believes
that the Company has appropriate resources to continue its operations in a reasonably estimable period of time. Accordingly, the
Company&#8217;s financial statements for the year ended December 31, 2019 were prepared based on the assumption of going concern.</font></p><span></span>
</td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6829359600">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Income - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeStatementAbstract', window );"><strong>Profit or loss [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net Revenue from sales and/or services</a></td>
<td class="nump">R$ 25,436,417<span></span>
</td>
<td class="nump">R$ 22,968,885<span></span>
</td>
<td class="nump">R$ 18,524,601<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales and/or services</a></td>
<td class="num">(17,263,264)<span></span>
</td>
<td class="num">(16,105,657)<span></span>
</td>
<td class="num">(13,596,141)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="nump">8,173,153<span></span>
</td>
<td class="nump">6,863,228<span></span>
</td>
<td class="nump">4,928,460<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Operating income (expenses)</a></td>
<td class="num">(4,631,236)<span></span>
</td>
<td class="nump">83,332<span></span>
</td>
<td class="num">(1,944,495)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SalesAndMarketingExpense', window );">Selling expenses</a></td>
<td class="num">(2,342,805)<span></span>
</td>
<td class="num">(2,263,688)<span></span>
</td>
<td class="num">(1,815,107)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="num">(511,065)<span></span>
</td>
<td class="num">(494,023)<span></span>
</td>
<td class="num">(415,841)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MiscellaneousOtherOperatingIncome', window );">Other operating income</a></td>
<td class="nump">503,770<span></span>
</td>
<td class="nump">4,036,043<span></span>
</td>
<td class="nump">824,286<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MiscellaneousOtherOperatingExpense', window );">Other operating expenses</a></td>
<td class="num">(2,406,851)<span></span>
</td>
<td class="num">(1,330,706)<span></span>
</td>
<td class="num">(646,944)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod', window );">Equity in results of affiliated companies</a></td>
<td class="nump">125,715<span></span>
</td>
<td class="nump">135,706<span></span>
</td>
<td class="nump">109,111<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossFromOperatingActivities', window );">Profit before financial income (expenses) and taxes</a></td>
<td class="nump">3,541,917<span></span>
</td>
<td class="nump">6,946,560<span></span>
</td>
<td class="nump">2,983,965<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncome', window );">Financial income</a></td>
<td class="nump">379,042<span></span>
</td>
<td class="nump">1,310,514<span></span>
</td>
<td class="nump">295,074<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="num">(2,510,226)<span></span>
</td>
<td class="num">(2,806,157)<span></span>
</td>
<td class="num">(2,758,701)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Profit (Loss) before income taxes</a></td>
<td class="nump">1,410,733<span></span>
</td>
<td class="nump">5,450,917<span></span>
</td>
<td class="nump">520,338<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income tax and social contribution</a></td>
<td class="nump">833,778<span></span>
</td>
<td class="num">(250,334)<span></span>
</td>
<td class="num">(409,109)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossFromContinuingOperations', window );">Profit (Loss) from continued operations</a></td>
<td class="nump">2,244,511<span></span>
</td>
<td class="nump">5,200,583<span></span>
</td>
<td class="nump">111,229<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">2,244,511<span></span>
</td>
<td class="nump">5,200,583<span></span>
</td>
<td class="nump">111,229<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>Profit (Loss) for the year attributed to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToOwnersOfParent', window );">Controlling interests</a></td>
<td class="nump">1,789,067<span></span>
</td>
<td class="nump">5,074,136<span></span>
</td>
<td class="nump">10,272<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests', window );">Non-controlling interests</a></td>
<td class="nump">R$ 455,444<span></span>
</td>
<td class="nump">R$ 126,447<span></span>
</td>
<td class="nump">R$ 100,957<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EarningsPerShareAbstract', window );"><strong>Earnings (loss) per common share - (reais/share)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BasicEarningsLossPerShare', window );">Basic (reais/share)</a></td>
<td class="nump">R$ 1.29632<span></span>
</td>
<td class="nump">R$ 3.69498<span></span>
</td>
<td class="nump">R$ 0.00757<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DilutedEarningsLossPerShare', window );">Diluted (reais/share)</a></td>
<td class="nump">R$ 1.29632<span></span>
</td>
<td class="nump">R$ 369,498<span></span>
</td>
<td class="nump">R$ 0.00757<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses that the entity classifies as being administrative.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2019-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vi<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35_b_vi&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BasicEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2019-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BasicEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DilutedEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2019-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DilutedEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs associated with financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 82<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_82_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinanceIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income associated with interest and other financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinanceIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxExpenseContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2019-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxExpenseContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MiscellaneousOtherOperatingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MiscellaneousOtherOperatingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MiscellaneousOtherOperatingIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of miscellaneous other operating income. [Refer: Other operating income (expense)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MiscellaneousOtherOperatingIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherOperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherOperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2019-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2019-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2019-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 12<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_12_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81B<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81B_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToNoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81B<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81B_a_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) before tax expense or income. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2019-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossFromContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause vi<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_vi&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossFromContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossFromOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) from operating activities of the entity. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 32<br> -IssueDate 2019-01-01<br> -Paragraph IE33<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=32&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_IE33&amp;doctype=Illustrative%20Examples<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossFromOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.
Effective 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2019-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense relating to the marketing and selling of goods or services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SalesAndMarketingExpense</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23_g&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2019-01-01<br> -Paragraph 39M<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2019-en-b&amp;anchor=para_39M_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 82<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_82_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod</td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823711776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>6 INVENTORIES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoriesAbstract', window );"><strong>Inventories [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfInventoriesExplanatory', window );">INVENTORIES</a></td>
<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>6&#160;&#160;&#160;&#160;&#160;&#160;
INVENTORIES</b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">Finished
    goods</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">1,691,842
    </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">1,501,969</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">Work
    in progress</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">1,294,369
    </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">1,217,611</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">Raw
    materials</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">1,493,129
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">1,584,140</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">Spare
    parts </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">902,135
    </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">857,402</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">Advances
    to suppliers</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">35,828
    </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">36,192</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">(-)
    Provision for losses </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">(134,553)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">(157,754)</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"><b>5,282,750
    </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"><b>5,039,560</b></td></tr>
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<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
movements in the provision for inventory losses are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td colspan="3" style="text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td><b>Opening balance</b></td>
    <td style="text-align: right"><b>(157,754)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right"><b>(135,840)</b></td></tr>
<tr>
    <td style="vertical-align: bottom">(Estimated losses)
    / Reversal of inventories with low turnover and obsolescence</td>
    <td style="text-align: right">23,201 </td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(21,914)</td></tr>
<tr>
    <td><b>Closing balance</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(134,553)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(157,754)</b></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2019-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2019-en-r&amp;doctype=Standard&amp;dita_xref=IAS02_g36-39_TI<br> -URIDate 2019-03-27<br></p></div>
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6692575488">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>5. TRADE RECEIVABLES (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', window );"><strong>Trade and other receivables [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets', window );">Opening balance</a></td>
<td class="nump">R$ 237,352<span></span>
</td>
<td class="num">R$ (191,979)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpectedAllowanceAccountForCreditLossesOfFinancialAssets', window );">Expected credit losses</a></td>
<td class="num">(43,313)<span></span>
</td>
<td class="num">(53,706)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets', window );">Recovery of receivables</a></td>
<td class="nump">35,471<span></span>
</td>
<td class="nump">8,333<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets', window );">Closing balance</a></td>
<td class="num">R$ (245,194)<span></span>
</td>
<td class="num">R$ (237,352)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_16&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer: Allowance account for credit losses of financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_16&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExpectedAllowanceAccountForCreditLossesOfFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expected allowance account for credit losses of financial assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExpectedAllowanceAccountForCreditLossesOfFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
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<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6812327136">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>8. INVESTMENTS (Details 4) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Oct. 15, 2019</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 25,436,417<span></span>
</td>
<td class="nump">R$ 22,968,885<span></span>
</td>
<td class="nump">R$ 18,524,601<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales and services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">17,263,264<span></span>
</td>
<td class="nump">16,105,657<span></span>
</td>
<td class="nump">13,596,141<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,173,153<span></span>
</td>
<td class="nump">6,863,228<span></span>
</td>
<td class="nump">4,928,460<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Operating (expenses) income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(4,631,236)<span></span>
</td>
<td class="nump">83,332<span></span>
</td>
<td class="num">(1,944,495)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income before income tax and social contribution</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,410,733<span></span>
</td>
<td class="nump">5,450,917<span></span>
</td>
<td class="nump">520,338<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Current and deferred income tax and social contribution</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(833,778)<span></span>
</td>
<td class="nump">250,334<span></span>
</td>
<td class="nump">409,109<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="nump">R$ 1,000,000<span></span>
</td>
<td class="nump">R$ 2,244,511<span></span>
</td>
<td class="nump">R$ 5,200,583<span></span>
</td>
<td class="nump">R$ 111,229<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember', window );">Joint Venture [Member] | Transnordestina Logistica [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Direct equity interest, joint venture and joint operation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">47.26%<span></span>
</td>
<td class="nump">46.30%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Operating (expenses) income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">R$ (18,077)<span></span>
</td>
<td class="num">R$ (18,020)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncomeCost', window );">Financial income (expenses), net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(18,386)<span></span>
</td>
<td class="num">(26,103)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income before income tax and social contribution</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(36,463)<span></span>
</td>
<td class="num">(44,123)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">R$ (36,463)<span></span>
</td>
<td class="num">R$ (44,123)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember', window );">Joint Venture [Member] | CBSI [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Direct equity interest, joint venture and joint operation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 267,436<span></span>
</td>
<td class="nump">R$ 166,080<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales and services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">233,830<span></span>
</td>
<td class="nump">142,254<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">33,606<span></span>
</td>
<td class="nump">23,826<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Operating (expenses) income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(12,328)<span></span>
</td>
<td class="num">(10,884)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncomeCost', window );">Financial income (expenses), net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,460)<span></span>
</td>
<td class="num">(179)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income before income tax and social contribution</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19,818<span></span>
</td>
<td class="nump">12,763<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Current and deferred income tax and social contribution</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(6,428)<span></span>
</td>
<td class="num">(3,761)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 13,390<span></span>
</td>
<td class="nump">R$ 9,002<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember', window );">Joint Venture [Member] | MRS Logistica [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Direct equity interest, joint venture and joint operation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">34.94%<span></span>
</td>
<td class="nump">34.94%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 3,200,809<span></span>
</td>
<td class="nump">R$ 3,726,448<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales and services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,382,828<span></span>
</td>
<td class="nump">2,476,628<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">817,981<span></span>
</td>
<td class="nump">1,249,820<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Operating (expenses) income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">207,840<span></span>
</td>
<td class="num">(313,606)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncomeCost', window );">Financial income (expenses), net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(268,089)<span></span>
</td>
<td class="num">(151,839)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income before income tax and social contribution</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">757,732<span></span>
</td>
<td class="nump">784,375<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Current and deferred income tax and social contribution</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(254,378)<span></span>
</td>
<td class="num">(262,760)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 503,354<span></span>
</td>
<td class="nump">R$ 521,615<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointOperationsAxis=ifrs-full_JointOperationsMember', window );">Joint Operation [Member] | Ita Energetica [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Direct equity interest, joint venture and joint operation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">48.75%<span></span>
</td>
<td class="nump">48.75%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 163,048<span></span>
</td>
<td class="nump">R$ 166,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales and services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">83,129<span></span>
</td>
<td class="nump">77,829<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">79,919<span></span>
</td>
<td class="nump">88,529<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Operating (expenses) income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(62,660)<span></span>
</td>
<td class="num">(60,104)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncomeCost', window );">Financial income (expenses), net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,183<span></span>
</td>
<td class="num">(126)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income before income tax and social contribution</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">18,442<span></span>
</td>
<td class="nump">28,299<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Current and deferred income tax and social contribution</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(6,147)<span></span>
</td>
<td class="num">(9,452)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 12,295<span></span>
</td>
<td class="nump">R$ 18,847<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinanceIncomeCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income or cost associated with interest and other financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinanceIncomeCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxExpenseContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2019-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxExpenseContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherOperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherOperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2019-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2019-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2019-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) before tax expense or income. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2019-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_21_a_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInJointVenture</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.
Effective 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2019-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InvestmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InvestmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_TransnordestinaLogisticaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_TransnordestinaLogisticaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CBSI1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CBSI1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_MRSLogisticaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_MRSLogisticaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=ifrs-full_JointOperationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=ifrs-full_JointOperationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_ItaEnergeticaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_ItaEnergeticaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R87.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6800390928">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>8. INVESTMENTS (Details 8)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CashFlowProjectionAxis=sid_EstimatedCostsMember', window );">Estimated Costs</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MainAssumptions', window );">Main assumptions (Until 2057)</a></td>
<td class="text">Costs based on studies and market trends.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CashFlowProjectionAxis=sid_GrowthRateInPerpetuityMember', window );">Growth rate in perpetuity</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MainAssumptions', window );">Main assumptions (Until 2057)</a></td>
<td class="text">Growth rate was not considered due to the projection model until the end of the concession.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CashFlowProjectionAxis=sid_DiscountRateMember', window );">Discount rate</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MainAssumptions', window );">Main assumptions (Until 2057)</a></td>
<td class="text">Between 5.09% to 6.98% in real terms.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CashFlowProjectionAxis=sid_GrossMarginMember', window );">Gross Margin</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MainAssumptions', window );">Main assumptions (Until 2057)</a></td>
<td class="text">Based on market studies to capture operations costs and loads, based on studies of market trends.<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InvestmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InvestmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_MainAssumptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to main assumptions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_MainAssumptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CashFlowProjectionAxis=sid_EstimatedCostsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CashFlowProjectionAxis=sid_EstimatedCostsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CashFlowProjectionAxis=sid_GrowthRateInPerpetuityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CashFlowProjectionAxis=sid_GrowthRateInPerpetuityMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CashFlowProjectionAxis=sid_DiscountRateMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CashFlowProjectionAxis=sid_DiscountRateMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CashFlowProjectionAxis=sid_GrossMarginMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CashFlowProjectionAxis=sid_GrossMarginMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R77.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6799323456">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>7. OTHER CURRENT AND NON-CURRENT ASSETS (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th" colspan="2"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentNonfinancialAssets', window );">Other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 1,672,996<span></span>
</td>
<td class="nump">R$ 1,753,024<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentNonfinancialAssets', window );">Other non-current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5,057,554<span></span>
</td>
<td class="nump">4,285,223<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_DebitOfEmployeesMember', window );">Employee Debt [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentNonfinancialAssets', window );">Other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">33,045<span></span>
</td>
<td class="nump">31,645<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember', window );">Eletrobras's Compulsory Loan [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentNonfinancialAssets', window );">Other non-current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">845,284<span></span>
</td>
<td class="nump">813,428<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_DividendsReceivableMember', window );">Dividends Receivable [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentNonfinancialAssets', window );">Other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">44,554<span></span>
</td>
<td class="nump">46,171<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_NortheastInvestmentFundFINORMember', window );">Northeast Investment Fund - FINOR [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentNonfinancialAssets', window );">Other non-current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">199<span></span>
</td>
<td class="nump">26,598<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_RecoverableTaxesMember', window );">Recoverable Taxes [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentNonfinancialAssets', window );">Other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,282,415<span></span>
</td>
<td class="nump">1,412,335<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentNonfinancialAssets', window );">Other non-current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,119,940<span></span>
</td>
<td class="nump">1,822,388<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_PrepaidExpensesMember', window );">Prepaid Expenses [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentNonfinancialAssets', window );">Other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">107,428<span></span>
</td>
<td class="nump">49,830<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentNonfinancialAssets', window );">Other non-current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">126,213<span></span>
</td>
<td class="nump">49,808<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_DerivativeFinancialInstrumentsMember', window );">Derivative Financial Instruments [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentNonfinancialAssets', window );">Other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,364<span></span>
</td>
<td class="nump">351<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentNonfinancialAssets', window );">Other non-current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_SecuritiesHeldForTradingMember', window );">Securities Held For Trading [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentNonfinancialAssets', window );">Other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,034<span></span>
</td>
<td class="nump">4,503<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_LoansWithRelatedPartiesMember', window );">Loans With Related Parties [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentNonfinancialAssets', window );">Other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,675<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentNonfinancialAssets', window );">Other non-current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">846,300<span></span>
</td>
<td class="nump">706,605<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_OtherReceivablesFromRelatedPartiesMember', window );">Other Receivables From Related Parties [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentNonfinancialAssets', window );">Other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,830<span></span>
</td>
<td class="nump">3,649<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentNonfinancialAssets', window );">Other non-current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">428,672<span></span>
</td>
<td class="nump">218,840<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_OtherMember', window );">Other [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentNonfinancialAssets', window );">Other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">102,021<span></span>
</td>
<td class="nump">84,709<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentNonfinancialAssets', window );">Other non-current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">146,326<span></span>
</td>
<td class="nump">988<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_IronOreInventoryMember', window );">Iron Ore Inventory [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentNonfinancialAssets', window );">Other non-current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">144,499<span></span>
</td>
<td class="nump">144,499<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_ActuarialAssetRelatedPartyMember', window );">Actuarial Asset - Related Party [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentNonfinancialAssets', window );">Other non-current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">13,714<span></span>
</td>
<td class="nump">99,894<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_CreditsWithThePGFNMember', window );">Credits With The PGFN [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentNonfinancialAssets', window );">Other non-current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">46,774<span></span>
</td>
<td class="nump">46,774<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_JudicialDepositsMember', window );">Judicial Deposits [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentNonfinancialAssets', window );">Other non-current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">328,371<span></span>
</td>
<td class="nump">347,950<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_OtherReceivablesMember', window );">Other Receivables [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentNonfinancialAssets', window );">Other non-current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7,059<span></span>
</td>
<td class="nump">7,451<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_FreightExpensesMember', window );">Freight Expenses [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentNonfinancialAssets', window );">Other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">R$ 96,305<span></span>
</td>
<td class="nump">R$ 117,156<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">This is a certain and due amount, arising from the res judicata favorable decision to the Company, which is irreversible and irrevocable, in order to apply the STJ's consolidated position on the subject, which culminated in the conviction of Eletrobras to the payment of the correct interest and monetary adjustment of the Compulsory Loan. The res judicata decision, as well as the certainty about the amounts involved in the liquidation of the sentence (judicial procedure to request the satisfaction of the right), allowed the conclusion that the entry of this value is certain. In addition to this amount already recorded, the Company continues to seek alternatives for the recovery of additional credits and the estimate can reach an amount greater than R$350 million.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Refers mainly to PIS / COFINS, ICMS recoverable and income and social contribution taxes to be offset. On September 20, 2018, res judicata the writ of mandamus and special appeal filed in 2006, in which CSN and Federal Union were parties, related to the discussion about the non-inclusion of ICMS in the calculation base of PIS and COFINS, confirmed the CSN's right to offset the amounts over-collected from 2001 to 2014.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">Long-term iron ore inventories that will be used after the construction of the processing plant, which will produce pellet feed, expected to start operating from the second half of 2021.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[4]</td>
<td style="vertical-align: top;" valign="top">Refers a payment of freight expenses and maritime insurance over revenues didn't recognized.</td>
</tr>
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<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=sid_OtherReceivablesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=sid_OtherReceivablesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=sid_FreightExpensesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=sid_FreightExpensesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6815965392">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>12. FINANCIAL INSTRUMENTS (Details Narrative)<br> &#8364; in Thousands, R$ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Sep. 30, 2019 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Sep. 30, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>EUR (&#8364;)</div>
</th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=sid_EURMember', window );">Euro Member Countries, Euro | Hedges of Net Investment in Foreign Operations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NonderivativeFinancialLiabilitiesUndiscountedCashFlows', window );">Non-derivative financial liabilities | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#8364; 12,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgingInstrumentsAxis=ifrs-full_CurrencySwapContractMember', window );">Swap CDI x Dollar [Member] | UNITED STATES | Cash flow hedges [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DesignatedForHedgeAccountingForeignCurrencyTranslation', window );">Designated for hedge accounting foreign currency translation | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,530,713<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_VariationsOfRiskForProbableScenarios', window );">Variations of risk for probable scenarios</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Real x Dollar &#8211; depreciation of Real by 11.51% / Real x Euro &#8211; depreciation of Real by 10.45%. Euro x Dollar &#8211; appreciation of Euro by 1.0%.<span></span>
</td>
<td class="text">Real x Dollar &#8211; depreciation of Real by 11.51% / Real x Euro &#8211; depreciation of Real by 10.45%. Euro x Dollar &#8211; appreciation of Euro by 1.0%.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | Scenario 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfScenarios', window );">Percentage of scenarios</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | Scenario 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfScenarios', window );">Percentage of scenarios</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | Cash flow hedges [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnResultRecognizedInOtherOperationalHedgingInstrument', window );">Effect on result recognized in other operational hedging instrument | R$</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 790,353<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 370,191<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | Swap CDI x Dollar [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DerivativeExchangeRateSwap', window );">Derivative exchange rate swap | R$</a></td>
<td class="nump">R$ 278,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | Swap CDI x Dollar [Member] | UNITED STATES</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DerivativeExchangeRateSwap', window );">Derivative exchange rate swap | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 67,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NonderivativeFinancialLiabilitiesUndiscountedCashFlows">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 39<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_39_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NonderivativeFinancialLiabilitiesUndiscountedCashFlows</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DerivativeExchangeRateSwap">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to derivative exchange rate swap.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DerivativeExchangeRateSwap</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DesignatedForHedgeAccountingForeignCurrencyTranslation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to designated for hedge accounting foreign currency translation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DesignatedForHedgeAccountingForeignCurrencyTranslation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EffectOnResultRecognizedInOtherOperationalHedgingInstrument">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to effect on result recognized in other operational hedging instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EffectOnResultRecognizedInOtherOperationalHedgingInstrument</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PercentageOfScenarios">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about percentage of scenarios.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PercentageOfScenarios</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:pureItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_VariationsOfRiskForProbableScenarios">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to variations of risk for probable scenarios.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_VariationsOfRiskForProbableScenarios</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=sid_EURMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=sid_EURMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfHedgesAxis=ifrs-full_HedgesOfNetInvestmentInForeignOperationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfHedgesAxis=ifrs-full_HedgesOfNetInvestmentInForeignOperationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgingInstrumentsAxis=ifrs-full_CurrencySwapContractMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=ifrs-full_CurrencySwapContractMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=country_US">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=country_US</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfHedgesAxis=ifrs-full_CashFlowHedgesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfHedgesAxis=ifrs-full_CashFlowHedgesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R127.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6813449296">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>13 OTHER PAYABLES (Details 3)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_EUR', window );">Euro Member Countries, Euro | 1 Year [Member] | Incremental - IBR [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeasesContractualTerm', window );">Contract term (in years)</a></td>
<td class="text">1 year<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfIncrementalAverageInterestRate', window );">Incremental average interest rates</a></td>
<td class="nump">0.0052<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_EUR', window );">Euro Member Countries, Euro | 4 Year [Member] | Incremental - IBR [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeasesContractualTerm', window );">Contract term (in years)</a></td>
<td class="text">4 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfIncrementalAverageInterestRate', window );">Incremental average interest rates</a></td>
<td class="nump">0.0111<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_EUR', window );">Euro Member Countries, Euro | 6 Year [Member] | Incremental - IBR [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeasesContractualTerm', window );">Contract term (in years)</a></td>
<td class="text">6 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfIncrementalAverageInterestRate', window );">Incremental average interest rates</a></td>
<td class="nump">0.0124<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_BRL', window );">Brazil, Brazil Real | 1 Year [Member] | Incremental - IBR [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeasesContractualTerm', window );">Contract term (in years)</a></td>
<td class="text">1 year<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfIncrementalAverageInterestRate', window );">Incremental average interest rates</a></td>
<td class="nump">0.0778<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_BRL', window );">Brazil, Brazil Real | 2 Year [Member] | Incremental - IBR [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeasesContractualTerm', window );">Contract term (in years)</a></td>
<td class="text">2 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfIncrementalAverageInterestRate', window );">Incremental average interest rates</a></td>
<td class="nump">0.0816<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_BRL', window );">Brazil, Brazil Real | 3 Year [Member] | Incremental - IBR [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeasesContractualTerm', window );">Contract term (in years)</a></td>
<td class="text">3 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfIncrementalAverageInterestRate', window );">Incremental average interest rates</a></td>
<td class="nump">0.0853<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_BRL', window );">Brazil, Brazil Real | 4 Year [Member] | Incremental - IBR [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeasesContractualTerm', window );">Contract term (in years)</a></td>
<td class="text">4 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfIncrementalAverageInterestRate', window );">Incremental average interest rates</a></td>
<td class="nump">0.0890<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_BRL', window );">Brazil, Brazil Real | 5 Year [Member] | Incremental - IBR [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeasesContractualTerm', window );">Contract term (in years)</a></td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfIncrementalAverageInterestRate', window );">Incremental average interest rates</a></td>
<td class="nump">0.0927<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_BRL', window );">Brazil, Brazil Real | 9 Year [Member] | Implicit (a.a) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeasesContractualTerm', window );">Contract term (in years)</a></td>
<td class="text">9 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfIncrementalAverageInterestRate', window );">Incremental average interest rates</a></td>
<td class="nump">0.0675<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_BRL', window );">Brazil, Brazil Real | 16 Year [Member] | Implicit (a.a) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeasesContractualTerm', window );">Contract term (in years)</a></td>
<td class="text">16 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfIncrementalAverageInterestRate', window );">Incremental average interest rates</a></td>
<td class="nump">0.1225<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_BRL', window );">Brazil, Brazil Real | 29 Year [Member] | Implicit (a.a) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeasesContractualTerm', window );">Contract term (in years)</a></td>
<td class="text">29 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfIncrementalAverageInterestRate', window );">Incremental average interest rates</a></td>
<td class="nump">0.0830<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_BRL', window );">Brazil, Brazil Real | 32 Year [Member] | Implicit (a.a) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeasesContractualTerm', window );">Contract term (in years)</a></td>
<td class="text">32 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfIncrementalAverageInterestRate', window );">Incremental average interest rates</a></td>
<td class="nump">0.1522<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LeasesContractualTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about leases conctactual term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LeasesContractualTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherPayablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherPayablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PercentageOfIncrementalAverageInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represent the information about percentage of incremental average interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PercentageOfIncrementalAverageInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:pureItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_EUR">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_EUR</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TypeOfAgreementAxis=sid_ContractTermOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TypeOfAgreementAxis=sid_ContractTermOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sid_IncrementalIBRMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sid_IncrementalIBRMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TypeOfAgreementAxis=sid_ContractTermFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TypeOfAgreementAxis=sid_ContractTermFourMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TypeOfAgreementAxis=sid_ContractTermSixeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TypeOfAgreementAxis=sid_ContractTermSixeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_BRL">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_BRL</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TypeOfAgreementAxis=sid_ContractTermTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TypeOfAgreementAxis=sid_ContractTermTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TypeOfAgreementAxis=sid_ContractTermThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TypeOfAgreementAxis=sid_ContractTermThreeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TypeOfAgreementAxis=sid_ContractTermFiverMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TypeOfAgreementAxis=sid_ContractTermFiverMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TypeOfAgreementAxis=sid_ContractTermNineMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TypeOfAgreementAxis=sid_ContractTermNineMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sid_ImplicitMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sid_ImplicitMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TypeOfAgreementAxis=sid_ContractTermTenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TypeOfAgreementAxis=sid_ContractTermTenMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TypeOfAgreementAxis=sid_ContractTermElevenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TypeOfAgreementAxis=sid_ContractTermElevenMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TypeOfAgreementAxis=sid_ContractTermTwelvenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TypeOfAgreementAxis=sid_ContractTermTwelvenMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R108.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6835589760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>12 FINANCIAL INSTRUMENTS (Details 2)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$) </div>
<div>R$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>BRL (R$) </div>
<div>R$ / shares </div>
<div>shares</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_StockValue', window );">Closing Balance</a></td>
<td class="nump">R$ 2,161,920<span></span>
</td>
<td class="nump">R$ 2,279,189<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FairValueAdjustmentRecognizedInProfitOrloss', window );">Fair Value Adjustment Recognized in profit or loss</a></td>
<td class="num">R$ (118,780)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=sid_OrdinarySharesOneMember', window );">USIM3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NumberOfShares', window );">Quantity (in shares) | shares</a></td>
<td class="nump">107,156,651<span></span>
</td>
<td class="nump">107,156,651<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentInterestRate1', window );">Interest (%)</a></td>
<td class="nump">15.19<span></span>
</td>
<td class="nump">15.19<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SharePrice1', window );">Share price | R$ / shares</a></td>
<td class="nump">9.87<span></span>
</td>
<td class="nump">11.44<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_StockValue', window );">Closing Balance</a></td>
<td class="nump">R$ 1,057,636<span></span>
</td>
<td class="nump">R$ 1,225,872<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FairValueAdjustmentRecognizedInProfitOrloss', window );">Fair Value Adjustment Recognized in profit or loss</a></td>
<td class="num">R$ (168,236)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=ifrs-full_PreferenceSharesMember', window );">USIM5 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NumberOfShares', window );">Quantity (in shares) | shares</a></td>
<td class="nump">111,144,456<span></span>
</td>
<td class="nump">111,144,456<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentInterestRate1', window );">Interest (%)</a></td>
<td class="nump">29.29<span></span>
</td>
<td class="nump">29.29<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SharePrice1', window );">Share price | R$ / shares</a></td>
<td class="nump">9.51<span></span>
</td>
<td class="nump">9.22<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_StockValue', window );">Closing Balance</a></td>
<td class="nump">R$ 1,056,984<span></span>
</td>
<td class="nump">R$ 1,024,751<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FairValueAdjustmentRecognizedInProfitOrloss', window );">Fair Value Adjustment Recognized in profit or loss</a></td>
<td class="nump">32,232<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=sid_TotalSharesMember', window );">Total Shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_StockValue', window );">Closing Balance</a></td>
<td class="nump">2,114,620<span></span>
</td>
<td class="nump">R$ 2,250,623<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FairValueAdjustmentRecognizedInProfitOrloss', window );">Fair Value Adjustment Recognized in profit or loss</a></td>
<td class="num">R$ (136,004)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=sid_PreferenceSharesoneMember', window );">PATI3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NumberOfShares', window );">Quantity (in shares) | shares</a></td>
<td class="nump">2,065,529<span></span>
</td>
<td class="nump">1,997,642<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentInterestRate1', window );">Interest (%)</a></td>
<td class="nump">11.31<span></span>
</td>
<td class="nump">11.33<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SharePrice1', window );">Share price | R$ / shares</a></td>
<td class="nump">22.90<span></span>
</td>
<td class="nump">14.30<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_StockValue', window );">Closing Balance</a></td>
<td class="nump">R$ 47,300<span></span>
</td>
<td class="nump">R$ 28,566<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FairValueAdjustmentRecognizedInProfitOrloss', window );">Fair Value Adjustment Recognized in profit or loss</a></td>
<td class="nump">R$ 17,224<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FairValueAdjustmentRecognizedInProfitOrloss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to the fair value adjustment recognized in profit or loss.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FairValueAdjustmentRecognizedInProfitOrloss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InvestmentInterestRate1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about percentage of investment interest rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InvestmentInterestRate1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:pureItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NumberOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the information about number of shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NumberOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SharePrice1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about the share price.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6827279184">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>18 RELATED-PARTY BALANCES AND TRANSACTIONS  (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
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<tr class="ro">
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<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

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<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

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</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock', window );">Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by transaction - statement of income</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"><tr><td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%"></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: center"><p style="margin-top: 0; margin-bottom: 0"></p>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyAssetsAndLiabilitiesTableTextBlock', window );">Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by company - assets and liabilities</a></td>
<td class="text"><p style="text-align: justify; text-indent: 0pt; margin: 0pt 0; font-size: 11pt"><b>By
company - Assets and Liabilities</b></p>

<p style="text-align: justify; text-indent: 0pt; margin: 0pt 0; font-size: 11pt"><b>&#160;</b></p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
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<tr>
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    <td style="width: 12%; text-align: right">&#160;</td>
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    <td style="width: 12%; text-align: right">&#160;</td>
    <td style="width: 1%; text-align: right">&#160;</td>
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    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="width: 12%; text-align: right">&#160;</td>
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<tr>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">1,273,098</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>45,351
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>1,273,098
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>1,318,449
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>144,560
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>88,021
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>232,581
    </b></td></tr>
<tr>
    <td><b>Other related parties</b></td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td>CBS Previd&#234;ncia</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">13,714</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">13,714</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">19,788</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td>&#160;</td>
    <td style="text-align: right">1,940</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">95,719</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">97,659</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">25,038</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">25,038</td></tr>
<tr>
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    <td>&#160;</td>
    <td style="text-align: right">2,116,063</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,116,063</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">129,824</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td>&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">128,573</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">11,621</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">11,621</td></tr>
<tr>
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    <td>&#160;</td>
    <td style="text-align: right">230</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="border-top: Black 1pt solid; text-align: right"><b>2,248,746
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    <td style="border-top: Black 1pt solid; text-align: right"><b>19,788
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    <td style="border-top: Black 1pt solid; text-align: right"><b>187,313
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<tr>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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<tr>
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    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByCompanyStatementOfIncomeTableTextBlock', window );">Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by company - statement of income</a></td>
<td class="text"><p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>By company - Statement of income</b></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>&#160;</b></p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 40%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 11%; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 11%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td rowspan="3" style="border-bottom: black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="9" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Sales
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Purchases</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Financial
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Exchange
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Total</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Joint-venture and Joint-operation</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr>
    <td>It&#225; Energ&#233;tica S.A.</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(57,285)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(57,285)</td></tr>
<tr>
    <td>MRS Log&#237;stica S.A.</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1,068,563)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(14,939)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1,083,502)</td></tr>
<tr>
    <td>CBSI - Companhia Brasileira de Servi&#231;os
    e Infraestrutura</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(231,141)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(231,141)</td></tr>
<tr>
    <td>Transnordestina Log&#237;stica S.A <sup>(1)</sup></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(7,294)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">58,250</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">50,956</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(1,364,283)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>58,250</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(14,939)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(1,320,972)</b></td></tr>
<tr>
    <td><b>Other related parties</b></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Banco Fibra <sup>(2)</sup></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">20,499</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">3,586</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">24,085</td></tr>
<tr>
    <td>Usiminas</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(479,868)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(136,004)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(630,538)</td></tr>
<tr>
    <td>Panatl&#226;ntica <sup>(3)</sup></td>
    <td>&#160;</td>
    <td style="text-align: right">1,043,382</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(100,482)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">942,900</td></tr>
<tr>
    <td>Vicunha A&#231;os S.A</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">202</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(321)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(119)</td></tr>
<tr>
    <td>Outras related parties</td>
    <td>&#160;</td>
    <td style="text-align: right">3,620</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(14,004)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(10,384)</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>1,047,204</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(594,675)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>20,499</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(132,418)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>340,610</b></td></tr>
<tr>
    <td><b>Associates</b></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Arvedi Metalfer do Brasil S.A.</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">75,630</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">479</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">76,109</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid"><b>Total</b></td>
    <td style="text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,122,834</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(1,958,958)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>79,228</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(147,357)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>(904,253)</b></td></tr>
</table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>





<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 41%">&#160;</td>
    <td style="width: 11%; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 11%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td rowspan="3" style="border-bottom: black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="9" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>P&#38;L</b></td></tr>
<tr>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Sales</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Purchases</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Exchange
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Total</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Joint-venture and Joint-operation</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>MRS Log&#237;stica S.A.</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1,111,695)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(16,092)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1,127,787)</td></tr>
<tr>
    <td>CBSI - Companhia Brasileira de Servi&#231;os
    e Infraestrutura</td>
    <td style="text-align: right">47</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(180,332)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
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    <td style="border-top: Black 1pt solid; text-align: right"><b>414</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(1,307,694)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>33,911</b></td>
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    <td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(1,273,369)</b></td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">14,651</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">13,611</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">28,262</td></tr>
<tr>
    <td>Usiminas</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(382)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(382)</td></tr>
<tr>
    <td>Panatl&#226;ntica <sup>(3)</sup></td>
    <td style="text-align: right">1,174,984</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(94,515)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(4,501)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(4,501)</td></tr>
<tr>
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    <td style="text-align: right">2,745</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(11,190)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(8,445)</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>1,177,729</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(110,588)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>14,651</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>13,611</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="text-align: right">100,608</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">234</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">100,842</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"><b>TOTAL</b></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(1,418,282)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>48,796</b></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>13,611</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(77,124)</b></td></tr>
</table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>





<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 52%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
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    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>It&#225; Energ&#233;tica S.A</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(32,275)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(32,275)</td></tr>
<tr>
    <td>MRS Log&#237;stica S.A.</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(934,279)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(934,279)</td></tr>
<tr>
    <td>CBSI - Companhia Brasileira de Servi&#231;os
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    <td>&#160;</td>
    <td style="text-align: right">55</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(150,758)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(150,703)</td></tr>
<tr>
    <td>Transnordestina Log&#237;stica S.A <sup>(1)</sup></td>
    <td>&#160;</td>
    <td style="text-align: right">2,549</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(7,916)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">53,261</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">47,894</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>2,604</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(1,125,228)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>53,261</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(1,069,363)</b></td></tr>
<tr>
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    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Funda&#231;&#227;o CSN</td>
    <td>&#160;</td>
    <td style="text-align: right">13</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1,118)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1,105)</td></tr>
<tr>
    <td>Banco Fibra <sup>(2)</sup></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">6,290</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">6,290</td></tr>
<tr>
    <td>Usiminas</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(427)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(427)</td></tr>
<tr>
    <td>Panatl&#226;ntica <sup>(3)</sup></td>
    <td>&#160;</td>
    <td style="text-align: right">872,047</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(43,949)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">828,098</td></tr>
<tr>
    <td>Ibis Participa&#231;&#245;es e Servi&#231;os</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(5,915)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(5,915)</td></tr>
<tr>
    <td>Partfib Projetos Imobili&#225;rios</td>
    <td>&#160;</td>
    <td style="text-align: right">2,821</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">2,821</td></tr>
<tr>
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    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(232)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(232)</td></tr>
<tr>
    <td>Vicunha Servi&#231;os Ltda.</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(61)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(61)</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>874,881</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(51,702)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>6,290</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>829,469</b></td></tr>
<tr>
    <td><b>Associates</b></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Arvedi Metalfer do Brasil S,A,</td>
    <td>&#160;</td>
    <td style="text-align: right">2,660</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,998</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">4,658</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"><b>Total</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>880,145</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(1,176,930)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>61,549</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(235,236)</b></td></tr>
</table>
<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"><a name="page_73"></a>&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#160;
Transnordestina Log&#237;stica 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).</p>



<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(2)&#160;&#160;&#160;&#160;
Banco Fibra S.A: <u>Assets:</u> Refers mainly to Eurobond from Fibra Bank with maturity in February 2028.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(3)&#160;&#160;&#160;&#160;
Panatl&#226;ntica: Receivables from the sale of steel products.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfKeyManagementPersonnelCompensationTableTextBlock', window );">Schedule of key management personnel compensation</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The following is information on the compensation of such
personnel and the related balances as of December 31, 2019.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 52%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; width: 15%"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; width: 15%"><b>12/31/2018</b></td>
    <td style="vertical-align: top; text-align: right; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right; width: 15%"><b>12/31/2017</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"><b>P&#38;L</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Short-term benefits
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">37,452</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">32,848</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">39,721</td></tr>
<tr>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">109</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">105</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">110</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>37,561
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>32,953</b></td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>39,831</b></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ScheduleOfGuaranteesTableTextBlock', window );">Schedule of guarantees</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company is liable for guarantees of its subsidiaries and joint ventures as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 3.5pt; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>Currency</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>Maturities</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>Total</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 21%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 6%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 12%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 8%; text-align: center"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 8%; text-align: center"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"><b>12/31/2018</b></td></tr>
<tr>
    <td>Transnordestina Log&#237;sitca</td>
    <td style="vertical-align: bottom; text-align: center">R$</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">Up
    to 09/19/2056 and indefinite</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">2,428,194</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 2,108,917</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 37,406</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 35,336</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">8,702</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">8,231</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,474,302</td>
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    <td style="text-align: right">2,152,484</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td></tr>
<tr>
    <td>FTL - Ferrovia Transnordestina</td>
    <td style="vertical-align: bottom; text-align: center">R$</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">Up
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160; 43,118</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 62,407</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 43,118</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">62,407</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td>Cia Metalurgica Prada</td>
    <td style="text-align: center">R$</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Indefinite</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">457</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">333</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 235</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 11,942</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 692</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">12,275</td></tr>
<tr>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td>CSN Energia</td>
    <td style="vertical-align: bottom; text-align: center">R$</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">Up
    to 11/26/2023 and indefinite</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 3,141</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 2,829</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">1,920</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">1,920</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">5,061</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">4,749</td></tr>
<tr>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td>CSN Minera&#231;&#227;o</td>
    <td style="vertical-align: bottom; text-align: center">R$</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">Up
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">1,184,048</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,184,048</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,407,363</td></tr>
<tr>
    <td>&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td>Estanho de Rond&#244;nia</td>
    <td style="vertical-align: bottom; text-align: center">R$</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">7/15/2022</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">1,902</td>
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    <td style="text-align: right">&#160; 3,153</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">1,902</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">3,153</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td>Min&#233;rios Nacional S.A.</td>
    <td style="vertical-align: bottom; text-align: center">R$</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Up to 09/10/2021</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">4,544</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 7,305</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,544</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">7,305</td></tr>
<tr>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>3,661,806
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>&#160;
    41,004 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>&#160;
    38,498 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>10,857
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>&#160;
    22,093 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>3,713,667
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>3,649,736
    </b></td></tr>
<tr>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
<tr>
    <td>CSN Islands XI</td>
    <td style="text-align: center">US$</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">9/21/2019</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 547,094</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 547,094</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td>CSN Islands XII</td>
    <td style="text-align: center">US$</td>
    <td>&#160;</td>
    <td style="text-align: center">Perpetual</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">1,000,000</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 1,000,000</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,000,000</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,000,000</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td>CSN Resources</td>
    <td style="text-align: center">US$</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">Up to 04/17/2026</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">1,958,603</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 1,402,906</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">1,958,603</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">1,402,906</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td></tr>
<tr>
    <td><b>Total in US$</b></td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>2,958,603
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>&#160;
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795388752">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>14 INCOME TAX AND SOCIAL CONTRIBUTION  (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillAbstract', window );"><strong>Income Tax And Social Contribution [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock', window );">Schedule of income tax and social contribution income (expense)</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
income tax and social contribution recognized in profit or loss for the year are as follows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="4" style="border-bottom: Black 1pt solid; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 66%">&#160;</td>
    <td style="width: 11%; text-align: right"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="width: 11%; text-align: right"><b>12/31/2018</b></td>
    <td style="width: 11%; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td><b>Income tax and social contribution income
    (expense)</b></td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr>
    <td style="text-indent: 8pt">Current</td>
    <td style="text-align: right">(1,564,622)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(827,229)</td>
    <td style="text-align: right">(358,981)</td></tr>
<tr>
    <td style="text-indent: 8pt">Deferred</td>
    <td style="text-align: right">2,398,400</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">576,895</td>
    <td style="text-align: right">(50,128)</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>833,778
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(250,334)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(409,109)</b></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock', window );">Schedule of reconciliation of income tax and social contribution income (expense)</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
reconciliation of consolidated income tax and social contribution expenses and income and the result from applying the effective
rate to profit before income tax and social contribution are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"><b>12/31/2018</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
<tr>
    <td><b>Profit/(Loss) before income tax and social
    contribution</b></td>
    <td style="text-align: right"><b>1,410,733</b></td>
    <td>&#160;</td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    5,450,917 </b></td>
    <td style="vertical-align: top; text-align: center">&#160;</td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    520,338 </b></td></tr>
<tr>
    <td style="text-indent: 8pt">Tax rate</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">34%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">34%</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: top; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">34%</td></tr>
<tr>
    <td><b>Income tax and social contribution at combined
    statutory rate</b></td>
    <td style="text-align: right"><b>(479,649)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (1,853,312)</b></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (176,915)</b></td></tr>
<tr>
    <td><b>Adjustment to reflect the effective rate:</b></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: top; text-align: center">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="text-indent: 8pt">Equity in results of
    affiliated companies</td>
    <td style="text-align: right">46,737</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">50,134</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">42,431</td></tr>
<tr>
    <td style="text-indent: 8pt">Profit with differentiated
    rates or untaxed</td>
    <td style="text-align: right">(236,404)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(46,006)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">37,605</td></tr>
<tr>
    <td style="text-indent: 8pt">Transfer pricing adjustment</td>
    <td style="text-align: right">(18,494)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(74,836)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(34,746)</td></tr>
<tr>
    <td style="text-indent: 8pt">Tax loss carryforwards
    without recognizing deferred taxes</td>
    <td style="text-align: right">(21,095)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(27,683)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(368,612)</td></tr>
<tr>
    <td style="text-indent: 8pt">Indebtdness limit</td>
    <td style="text-align: right">(20,393)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(38,486)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(39,378)</td></tr>
<tr>
    <td style="text-indent: 8pt">Unrecorded deferred
    taxes on temporary differences</td>
    <td style="text-align: right">(2,835)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(11,964)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">541,655</td></tr>
<tr>
    <td style="text-indent: 8pt">(Losses)/Reversal for
    deferred income and social contribution tax credits</td>
    <td style="text-align: right">1,530,185</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,807,909</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(403,080)</td></tr>
<tr>
    <td style="text-indent: 8pt">Income taxes and social
    contribution on foreign profit</td>
    <td style="text-align: right">(14,424)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(30,219)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(29,964)</td></tr>
<tr>
    <td style="text-indent: 8pt">Tax incentives</td>
    <td style="text-align: right">39,042</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">36,710</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">14,358</td></tr>
<tr>
    <td style="text-indent: 8pt">Deferred taxes on exchange
    variation in equity</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(43,667)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="text-indent: 8pt">Interest on equity</td>
    <td style="text-align: right">22,107</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="text-indent: 8pt">Other permanent deductions
    (additions)</td>
    <td style="text-align: right">(10,999)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(18,914)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">7,537</td></tr>
<tr>
    <td style="text-indent: 8pt">Income tax and social
    contribution in profit for the period</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>833,778</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>(250,334)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>(409,109)</b></td></tr>
<tr>
    <td style="text-indent: 8pt">Effective tax rate</td>
    <td style="text-align: right; text-indent: 8pt">-59%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">5%</td>
    <td style="text-align: right; text-indent: 8pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">79%</td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock', window );">Schedule of deferred income tax and social contribution</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Deferred
income tax and social contribution are calculated on income tax and social contribution losses and the corresponding temporary
differences between the tax bases of assets and liabilities and their carrying amounts in the financial statements:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 0px; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 32%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 8%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 6%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 6%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 6%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 6%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td rowspan="3" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><b>12/31/2017</b></td>
    <td style="border-top: Black 1pt solid">&#160;</td>
    <td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"><b>Movement</b></td>
    <td rowspan="3" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><b>12/31/2018</b></td>
    <td style="border-top: Black 1pt solid">&#160;</td>
    <td colspan="6" style="border-top: Black 1pt solid; text-align: center"><b>Movement</b></td>
    <td style="border-top: Black 1pt solid">&#160;</td>
    <td rowspan="3" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><b>12/31/2019</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><b>P&#38;L</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: center">&#160;</td>
    <td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><b>Others</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><b>Shareholders'<br />Equity</b></td>
    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><b>P&#38;L</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: center">&#160;</td>
    <td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><b>Others</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">9,724</td>
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    <td style="text-align: right">(1,030,812)</td>
    <td style="text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="text-indent: 16pt">- Consolidation CBSI</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (12)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">62</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">50</td></tr>
<tr style="vertical-align: bottom">
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    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;
    37,153</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(62,051)</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;
    47,762</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">49,066</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(35,552)</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8.05pt"><b>Total</b></td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>(1,110,440)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>&#160;-
    </b></td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
    (512,337)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
    (2,357)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
    2,398,400 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>59
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>1,883,765
    </b></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8pt">Total Deferred Assets</td>
    <td style="text-align: right">&#160; 63,119</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 89,394</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,473,304</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8pt">Total Deferred Liabilities</td>
    <td style="text-align: right">(1,173,559)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (601,731)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">(589,539)</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8.05pt"><b>Total Deferred</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(1,110,440)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
    (512,337)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,883,765
    </b></td></tr>
</table>
<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(1)
The Company taxes exchange differences on a cash basis to calculate income tax and social contribution on net income.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock', window );">Schedule of estimated recovery of deferred tax assets</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
estimated recovery of deferred tax assets of IRPJ and CSLL are presented by net when referring to a single jurisdiction as shown
in the table below:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="width: 84%"><b>In millions of reais</b></td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"><b>Consolidated</b></td></tr>
<tr>
    <td>2020</td>
    <td>&#160;</td>
    <td style="text-align: right">230</td></tr>
<tr>
    <td>2021</td>
    <td>&#160;</td>
    <td style="text-align: right">713</td></tr>
<tr>
    <td>2022</td>
    <td>&#160;</td>
    <td style="text-align: right">938</td></tr>
<tr>
    <td>2023</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">985</td></tr>
<tr>
    <td>2024</td>
    <td>&#160;</td>
    <td style="text-align: right">431</td></tr>
<tr>
    <td><b>&#160;Deferred Asset </b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>3,297</b></td></tr>
<tr>
    <td>&#160;Deferred liabilities&#160; - Parent Company</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(823)</td></tr>
<tr>
    <td><b>&#160;Net Deferred Asset </b></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>2,474</b></td></tr>
<tr>
    <td>&#160;Deferred liabilities - Subsidiaries</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(590)</td></tr>
<tr>
    <td><b>&#160;Net Deferred Asset </b></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>1,884</b></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory', window );">Schedule of income tax and social contribution recognized in shareholders' equity</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
income statement and social contribution recognized directly in the shareholder&#8217;s equity are demonstrated below:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 69%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td><b>Income tax and social contribution</b></td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr>
    <td style="text-indent: 7pt">Actuarial gains on
    defined benefit pension plan</td>
    <td style="text-align: right">215,306</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">176,700</td></tr>
<tr>
    <td style="text-indent: 7pt">Estimated losses for
    deferred income and social contribution tax credits - actuarial gains</td>
    <td style="text-align: right">(217,969)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(180,048)</td></tr>
<tr>
    <td style="text-indent: 7pt">Exchange differences
    on translating foreign operations</td>
    <td style="text-align: right">(325,350)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(325,350)</td></tr>
<tr>
    <td style="text-indent: 7pt">Cash flow hedge accounting</td>
    <td style="text-align: right">426,961</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">490,041</td></tr>
<tr>
    <td style="text-indent: 7pt">Estimated losses for
    deferred income and social contribution tax credits - cash flow hedge</td>
    <td style="text-align: right">(426,961)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(490,041)</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(328,013)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(328,698)</b></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfDeferredTaxAssetsOnTaxLossesAndTemporaryDifferencesTableTextBlock', window );">Schedule of deferred tax assets on tax losses and temporary differences</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
deferred tax assets on tax losses and temporary differences refers mainly to the following:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; width: 30%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 33%; text-align: center"><b>Nature</b></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 37%; text-align: center"><b>Description</b></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify">&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify">Tax
    losses</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify">The
    Company incur tax losses at the parent company level, because of financial expenses over its leverage, since it holds substantially
    all loans and financings of CSN group. In 2018&#160; the parent company presented taxable income.</td></tr>
<tr>
    <td rowspan="3" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center">Temporary
    differences</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: justify">Foreign
    exchange differences</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: justify">The
    Company usually opts for the taxation of exchange differences on a cash basis. As a result, taxes are due and expenses are
    deductible when the underlying asset or liabilities is settled.</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify">Losses
    on Usiminas shares</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify">Changes
    in investments in Usiminas&#8217; shares are recognized on an accrual basis, but the event that generates taxation or deductibility
    will only occur at the time of divestment.</td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify">Other
    provisions</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify">Other
    provisions are recognized on an accrual basis, but their taxation occurs only at the time of their realization. This includes
    provisions for contingencies, impairment losses, environmental liabilities, etc.</td></tr></table><span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of reconciliation of income tax and social contribution income expense .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the schedule of estimated recovery of deferred tax assets .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823782816">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>22 EXPENSES BY NATURE (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureAbstract', window );"><strong>Expenses By Nature [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<tr class="ro">
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<table border="0" cellspacing="0" cellpadding="0" style="width: 100%">
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<tr style="background-color: rgb(220, 230, 241)">
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    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(905,128)</font></td>
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<p style="margin-top: 0pt; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p><span></span>
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<tr class="re">
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<p style="margin-top: 0pt; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table border="0" cellspacing="0" cellpadding="0" style="width: 100%">
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<p style="margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0 0pt 18pt; text-align: justify; text-indent: -18pt; font-size: 7pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#160;
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of expenses by nature .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the net sales revenue .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6813530416">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>11 BORROWINGS, FINANCING AND DEBENTURES (Details 4) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AmortizedLoansRaised', window );">Raised</a></td>
<td class="nump">R$ 10,149,381<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<tr class="re">
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<td class="num">(11,775,093)<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestPaidClassifiedAsOperatingActivities', window );">Amortization of charges</a></td>
<td class="num">(2,039,112)<span></span>
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<td class="num">R$ (2,141,710)<span></span>
</td>
<td class="num">R$ (2,634,931)<span></span>
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<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_PrepaymentMember', window );">Prepayment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AmortizedLoansRaised', window );">Raised</a></td>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Amortization of principal</a></td>
<td class="num">(1,596,711)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestPaidClassifiedAsOperatingActivities', window );">Amortization of charges</a></td>
<td class="num">(319,257)<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_BondsPerpetualBondsACCAndFacilityMember', window );">Bonds, Perpetual Bonds, ACC and Facility [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
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<td class="nump">6,616,544<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="re">
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<td class="num">(5,959,029)<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<tr class="ro">
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
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<tr class="rh">
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AmortizedLoansRaised', window );">Raised</a></td>
<td class="nump">2,727,549<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Amortization of principal</a></td>
<td class="num">(4,219,353)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestPaidClassifiedAsOperatingActivities', window );">Amortization of charges</a></td>
<td class="num">R$ (837,848)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of outstanding funds that the entity is obligated to repay.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestPaidClassifiedAsOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for interest paid, classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 31<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestPaidClassifiedAsOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AmortizedLoansRaised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to amortized loans raised.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AmortizedLoansRaised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sid_PrepaymentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sid_PrepaymentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sid_BondsPerpetualBondsACCAndFacilityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sid_BondsPerpetualBondsACCAndFacilityMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sid_BNDESFINAMEDebenturesNCEAndCCBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sid_BNDESFINAMEDebenturesNCEAndCCBMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R100.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6801139856">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>11 BORROWINGS, FINANCING AND DEBENTURES (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossShorttermBorrowings', window );">Borrowings and financing, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 5,152,234<span></span>
</td>
<td class="nump">R$ 5,681,797<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossLongtermBorrowings', window );">Borrowings and financing, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">22,938,469<span></span>
</td>
<td class="nump">23,260,944<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingCostsRecognisedAsExpenseCurrent', window );">Transaction costs and issue premiums, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(26,391)<span></span>
</td>
<td class="num">(28,358)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingCostsRecognisedAsExpenseNoncurent', window );">Transaction costs and issue premiums, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(97,276)<span></span>
</td>
<td class="num">(87,309)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Borrowings and financing and transaction costs, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5,125,843<span></span>
</td>
<td class="nump">5,653,439<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Borrowings and financing and transaction costs, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">22,841,193<span></span>
</td>
<td class="nump">23,173,635<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TypeOfFunctionalCurrencyAxis=sid_ForeignCurrencyMember', window );">Foreign Currency [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossShorttermBorrowings', window );">Borrowings and financing, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,040,211<span></span>
</td>
<td class="nump">3,687,971<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossLongtermBorrowings', window );">Borrowings and financing, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">12,888,686<span></span>
</td>
<td class="nump">12,550,266<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TypeOfFunctionalCurrencyAxis=sid_LocalCurrencyMember', window );">Local Currency [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossShorttermBorrowings', window );">Borrowings and financing, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,112,023<span></span>
</td>
<td class="nump">1,993,826<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossLongtermBorrowings', window );">Borrowings and financing, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">10,049,783<span></span>
</td>
<td class="nump">10,710,678<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=sid_VariableInterestMember', window );">Variable Interest [Member] | Prepayment [Member] | Foreign Currency [Member] | United States of America, Dollars</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossShorttermBorrowings', window );">Borrowings and financing, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,769,975<span></span>
</td>
<td class="nump">1,016,737<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossLongtermBorrowings', window );">Borrowings and financing, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,563,928<span></span>
</td>
<td class="nump">3,830,240<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=sid_VariableInterestMember', window );">Variable Interest [Member] | BNDES/FINAME, Debentures, NCE and CCB [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossShorttermBorrowings', window );">Borrowings and financing, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">1,086,985<span></span>
</td>
<td class="nump">1,890,450<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossLongtermBorrowings', window );">Borrowings and financing, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">10,049,783<span></span>
</td>
<td class="nump">10,710,678<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=sid_FixedInterestMember', window );">Fixed Interest [Member] | Prepayment [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossLongtermBorrowings', window );">Borrowings and financing, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">103,376<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=sid_FixedInterestMember', window );">Fixed Interest [Member] | Bonds, Perpetual Bonds and ACC [Member] | Foreign Currency [Member] | United States of America, Dollars</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossShorttermBorrowings', window );">Borrowings and financing, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">2,047,032<span></span>
</td>
<td class="nump">2,490,178<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossLongtermBorrowings', window );">Borrowings and financing, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">10,177,517<span></span>
</td>
<td class="nump">8,613,491<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=sid_FixedInterestMember', window );">Fixed Interest [Member] | Others [Member] | Foreign Currency [Member] | Euro Member Countries, Euro</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossShorttermBorrowings', window );">Borrowings and financing, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">223,204<span></span>
</td>
<td class="nump">181,056<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossLongtermBorrowings', window );">Borrowings and financing, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">147,241<span></span>
</td>
<td class="nump">R$ 106,535<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=sid_FixedInterestMember', window );">Fixed Interest [Member] | Intercompany [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossShorttermBorrowings', window );">Borrowings and financing, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 25,038<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">In January 2019, the Company issued debt securities in the domestic market (''Debentures''), in the amount of R$ 1,950 million, with maturity in 2023 and interest of 126,8% of CDI.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">In April 2019, the Company issued debt securities in the foreign market (''Bonds''), through its subsidiary CSN Resources S.A., in the amount of US$ 1 billion, being US$ 400 million with maturity in February 2023 and US$600 million with maturity in April 2026, both with interest of 7.625% per annum. Between April and May 2019, a tender offer (''Tender Offer'') of the Notes was issued by CSN Islands XI Corp. and CSN Resources S.A., subsidiaries of the Company, having repurchased US$ 1 billion in bonds with maturity in 2019 and 2020. In July 2019, the Company issued thought to its subsidiary CSN Resources, debt securities in the foreign market (''Bonds''), in the amount of US$ 175million, with maturity in February 2023 and interest of 7.625% per annum and made the final payment of the debt in the foreign market (''Notes''), issued by the company CSN Islands XI Corp in September 2019 in the amount of US$ 142 million.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The non-current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShorttermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShorttermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_BorrowingCostsRecognisedAsExpenseCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to borrowing costs recognised as expense current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_BorrowingCostsRecognisedAsExpenseCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_BorrowingCostsRecognisedAsExpenseNoncurent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to borrowing costs recognised as expense noncurent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_BorrowingCostsRecognisedAsExpenseNoncurent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_GrossLongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to gross longterm borrowings.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_GrossLongtermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_GrossShorttermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to gross shortterm borrowings.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_GrossShorttermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TypeOfFunctionalCurrencyAxis=sid_ForeignCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TypeOfFunctionalCurrencyAxis=sid_ForeignCurrencyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TypeOfFunctionalCurrencyAxis=sid_LocalCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TypeOfFunctionalCurrencyAxis=sid_LocalCurrencyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=sid_VariableInterestMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=sid_VariableInterestMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sid_PrepaymentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sid_PrepaymentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sid_BNDESFINAMEDebenturesNCEAndCCBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sid_BNDESFINAMEDebenturesNCEAndCCBMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=sid_FixedInterestMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=sid_FixedInterestMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sid_BondsPerpetualBondsAndACCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sid_BondsPerpetualBondsAndACCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sid_OthersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sid_OthersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</tr>
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<td style="white-space:nowrap;">srt_CurrencyAxis=currency_EUR</td>
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<td><strong> Balance Type:</strong></td>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823758256">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>24 FINANCIAL INCOME (EXPENSES)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialIncomeExpensesAbstract', window );"><strong>Financial Income Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory', window );">FINANCIAL INCOME (EXPENSES)</a></td>
<td class="text"><p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>24&#160;&#160;&#160;
FINANCIAL INCOME (EXPENSES)</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 52%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
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    <td><b>Financial income</b></td>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
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<tr>
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<tr>
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<tr>
    <td>Gain from derivative</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
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    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="vertical-align: top; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1,020,867)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(1,610,714)</td></tr>
<tr>
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    <td style="vertical-align: bottom">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(16,092)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
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<tr>
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    <td style="vertical-align: bottom">&#160;</td>
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<tr>
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<tr>
    <td>Interest, fines and late payment charges</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(104,357)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(71,100)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(72,343)</td></tr>
<tr>
    <td>Commission and bank fees</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(217,784)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(182,179)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(159,088)</td></tr>
<tr>
    <td>PIS/COFINS over financial income</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(84,404)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(21,926)</td></tr>
<tr>
    <td>Insuranre garantee</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(29,191)</td>
    <td style="text-align: right">&#160;</td>
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    <td style="vertical-align: top; text-align: right">&#160;</td>
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    <td>Other financial expenses</td>
    <td>&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">19,614</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(142,296)</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>(2,562,791)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>(2,272,238)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>(2,742,251)</b></td></tr>
<tr>
    <td><b>Inflation adjustment and exchange differences,
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    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
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    <td>Inflation adjustments, net</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1,035)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(10,556)</td></tr>
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    <td>Exchange rates, net</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="vertical-align: top; text-align: right">&#160;</td>
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<tr>
    <td>Exchange gain (losses) on derivatives</td>
    <td>&#160;</td>
    <td style="text-align: right">4,986</td>
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    <td style="vertical-align: top; text-align: right">&#160;</td>
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<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>52,565</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>(533,919)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>(16,450)</b></td></tr>
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    <td>&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="vertical-align: top; text-align: right">&#160;</td>
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<tr>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(2,463,627)</b></td></tr>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td><b>Statement of gains and (losses) on derivative
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    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
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<tr>
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    <td>&#160;</td>
    <td style="text-align: right">783</td>
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    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(229)</td></tr>
<tr>
    <td>CDI x Dollar swap (note 12)</td>
    <td>&#160;</td>
    <td style="text-align: right">4,203</td>
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    <td style="vertical-align: top; text-align: right">&#160;</td>
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<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>4,203</b></td>
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    <td style="border-top: Black 1pt solid; vertical-align: top; text-align: right">&#160;</td>
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<tr>
    <td>Future DI</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">28,503</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>28,503</b></td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>(1)</b></td>
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</table>
<p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;(1)&#160;&#160;&#160;
Refers mainly to the monetary adjustment of the recognition of the non-inclusion of ICMS in the PIS and COFINS calculation basis
in the amount of R$160,609 as of December 31,2019 (R$1,106,097 as of December 31,2018).</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of finance income (cost). [Refer: Finance income (cost)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FinancialIncomeExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FinancialIncomeExpensesAbstract</td>
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</tr>
</table></div>
</div></td></tr>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>62
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823703760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>28 INSURANCE<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InsuranceAbstract', window );"><strong>Insurance [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfInsuranceContractsExplanatory', window );">INSURANCE</a></td>
<td class="text"><p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>28&#160;&#160;&#160;
INSURANCE </b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Aiming
to properly mitigate risk and in view of the nature of its operations, the Company and its subsidiaries have taken out several
different types of insurance policies. Such policies are contracted in line with the CSN Risk Management policy and are similar
to the insurance taken out by other companies operating in the same lines of business as CSN and its subsidiaries. The risks covered
under such policies include the following: Domestic Transportation, International Transportation, Life and Casualty, Health Coverage,
Fleet Vehicles, D&#38;O (Civil Liability Insurance for Directors and Officers), General Civil Liability, Engineering Risks, naming
Risks, Export Credit, warranty and Port Operator&#8217;s Civil Liability.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">In
2019, after negotiation with insurers and reinsurers in Brazil and abroad, an insurance policy was issued for the contracting
of a policy of Operational Risk of Property Damages and Loss of Profits, with effect from March 31, 2019 to June 30, 2020. Under
the insurance policy, the maximum limit of indemnity is US$600 million and deductibles in the amount of US$385 million for material
damages and 45 days for loss of profits and covers the following Company&#8217;s units and subsidiaries: Presidente Vargas Steelworks,
CSN Minera&#231;&#227;o and Sepetiba Tecon.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">In
view of their nature, the risk assumptions adopted are not part of the scope of an audit of the financial statements and, accordingly,
were not audited by our independent auditors.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfInsuranceContractsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for insurance contracts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 4<br> -IssueDate 2019-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2019-en-b&amp;doctype=Standard&amp;book=b&amp;dita_xref=IFRS04_g36-39M_TI<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2019-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2019-en-r&amp;doctype=Standard&amp;dita_xref=IFRS17_g93-132_TI<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfInsuranceContractsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InsuranceAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InsuranceAbstract</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<FILENAME>R168.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6815402880">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>25 SEGMENT INFORMATION (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 25,436,417<span></span>
</td>
<td class="nump">R$ 22,968,885<span></span>
</td>
<td class="nump">R$ 18,524,601<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales and/or services</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">17,263,264<span></span>
</td>
<td class="nump">16,105,657<span></span>
</td>
<td class="nump">13,596,141<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">8,173,153<span></span>
</td>
<td class="nump">6,863,228<span></span>
</td>
<td class="nump">4,928,460<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeneralAndAdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,853,870)<span></span>
</td>
<td class="num">(2,757,711)<span></span>
</td>
<td class="num">(2,230,948)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,421,704<span></span>
</td>
<td class="nump">1,175,107<span></span>
</td>
<td class="nump">1,408,765<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProportionateEbitdaOfJointVentures', window );">Proportionate EBITDA of joint ventures</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">510,072<span></span>
</td>
<td class="nump">568,045<span></span>
</td>
<td class="nump">538,170<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustedProfitLossBeforeTax', window );">Adjusted EBITDA</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7,251,059<span></span>
</td>
<td class="nump">5,848,669<span></span>
</td>
<td class="nump">4,644,447<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=sid_DomesticMarketMember', window );">Domestic Market [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">10,950,701<span></span>
</td>
<td class="nump">11,353,437<span></span>
</td>
<td class="nump">8,706,466<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=sid_ForeignMarketMember', window );">Foreign Market [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">14,485,716<span></span>
</td>
<td class="nump">11,615,448<span></span>
</td>
<td class="nump">9,818,135<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=srt_AsiaMember', window );">Asia [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">8,209,796<span></span>
</td>
<td class="nump">5,760,314<span></span>
</td>
<td class="nump">4,501,551<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=srt_NorthAmericaMember', window );">North America [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">767,977<span></span>
</td>
<td class="nump">1,506,041<span></span>
</td>
<td class="nump">2,009,337<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=srt_LatinAmericaMember', window );">Latin America [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">169,036<span></span>
</td>
<td class="nump">369,830<span></span>
</td>
<td class="nump">506,951<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=srt_EuropeMember', window );">Europe [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5,336,861<span></span>
</td>
<td class="nump">3,921,035<span></span>
</td>
<td class="nump">2,762,524<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=sid_OthersMember', window );">Others [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,046<span></span>
</td>
<td class="nump">58,228<span></span>
</td>
<td class="nump">37,772<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_SteelMember', window );">Steel[Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_VolumeOfMiningAsset', window );">Metric tons (Thou.)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">4,524,805<span></span>
</td>
<td class="nump">5,068,758<span></span>
</td>
<td class="nump">4,921,719<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">13,949,032<span></span>
</td>
<td class="nump">15,634,143<span></span>
</td>
<td class="nump">12,959,023<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales and/or services</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">12,962,861<span></span>
</td>
<td class="nump">12,613,216<span></span>
</td>
<td class="nump">10,537,547<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">986,171<span></span>
</td>
<td class="nump">3,020,927<span></span>
</td>
<td class="nump">2,421,476<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeneralAndAdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(834,977)<span></span>
</td>
<td class="num">(984,980)<span></span>
</td>
<td class="num">(963,822)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">700,074<span></span>
</td>
<td class="nump">609,274<span></span>
</td>
<td class="nump">658,587<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustedProfitLossBeforeTax', window );">Adjusted EBITDA</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">851,268<span></span>
</td>
<td class="nump">2,645,221<span></span>
</td>
<td class="nump">2,116,241<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_SteelMember', window );">Steel[Member] | Domestic Market [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">10,027,999<span></span>
</td>
<td class="nump">10,328,372<span></span>
</td>
<td class="nump">7,818,552<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_SteelMember', window );">Steel[Member] | Foreign Market [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,921,033<span></span>
</td>
<td class="nump">5,305,771<span></span>
</td>
<td class="nump">5,140,471<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_SteelMember', window );">Steel[Member] | Asia [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,980<span></span>
</td>
<td class="nump">40,681<span></span>
</td>
<td class="nump">23,364<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_SteelMember', window );">Steel[Member] | North America [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">767,977<span></span>
</td>
<td class="nump">1,506,041<span></span>
</td>
<td class="nump">2,009,337<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_SteelMember', window );">Steel[Member] | Latin America [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">169,036<span></span>
</td>
<td class="nump">369,830<span></span>
</td>
<td class="nump">506,951<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_SteelMember', window );">Steel[Member] | Europe [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,978,994<span></span>
</td>
<td class="nump">3,330,991<span></span>
</td>
<td class="nump">2,564,823<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_SteelMember', window );">Steel[Member] | Others [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,046<span></span>
</td>
<td class="nump">58,228<span></span>
</td>
<td class="nump">35,996<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_MiningMember', window );">Mining [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_VolumeOfMiningAsset', window );">Metric tons (Thou.)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">38,545,067<span></span>
</td>
<td class="nump">34,780,756<span></span>
</td>
<td class="nump">32,576,843<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">10,027,649<span></span>
</td>
<td class="nump">5,984,781<span></span>
</td>
<td class="nump">4,620,971<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales and/or services</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,396,247<span></span>
</td>
<td class="nump">3,585,691<span></span>
</td>
<td class="nump">3,005,840<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5,631,402<span></span>
</td>
<td class="nump">2,399,090<span></span>
</td>
<td class="nump">1,615,131<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeneralAndAdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(186,189)<span></span>
</td>
<td class="num">(144,754)<span></span>
</td>
<td class="num">(158,958)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">476,374<span></span>
</td>
<td class="nump">366,547<span></span>
</td>
<td class="nump">490,805<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustedProfitLossBeforeTax', window );">Adjusted EBITDA</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5,921,587<span></span>
</td>
<td class="nump">2,620,883<span></span>
</td>
<td class="nump">1,946,978<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_MiningMember', window );">Mining [Member] | Domestic Market [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">926,836<span></span>
</td>
<td class="nump">972,360<span></span>
</td>
<td class="nump">829,268<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_MiningMember', window );">Mining [Member] | Foreign Market [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">9,100,813<span></span>
</td>
<td class="nump">5,012,421<span></span>
</td>
<td class="nump">3,791,703<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_MiningMember', window );">Mining [Member] | Asia [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6,742,946<span></span>
</td>
<td class="nump">4,422,377<span></span>
</td>
<td class="nump">3,592,226<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_MiningMember', window );">Mining [Member] | Europe [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,357,867<span></span>
</td>
<td class="nump">590,044<span></span>
</td>
<td class="nump">197,701<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_MiningMember', window );">Mining [Member] | Others [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,776<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_LogisticsMember', window );">Logistics [Member] | Port [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">240,451<span></span>
</td>
<td class="nump">266,378<span></span>
</td>
<td class="nump">238,240<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales and/or services</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">173,344<span></span>
</td>
<td class="nump">189,999<span></span>
</td>
<td class="nump">156,997<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">67,107<span></span>
</td>
<td class="nump">76,379<span></span>
</td>
<td class="nump">81,243<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeneralAndAdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(34,560)<span></span>
</td>
<td class="num">(35,423)<span></span>
</td>
<td class="num">(27,943)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">30,568<span></span>
</td>
<td class="nump">20,368<span></span>
</td>
<td class="nump">15,752<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustedProfitLossBeforeTax', window );">Adjusted EBITDA</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">63,115<span></span>
</td>
<td class="nump">61,324<span></span>
</td>
<td class="nump">69,052<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_LogisticsMember', window );">Logistics [Member] | Port [Member] | Domestic Market [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">240,451<span></span>
</td>
<td class="nump">266,378<span></span>
</td>
<td class="nump">238,240<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_LogisticsMember', window );">Logistics [Member] | Railroads [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,321,355<span></span>
</td>
<td class="nump">1,506,114<span></span>
</td>
<td class="nump">1,416,612<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales and/or services</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,030,210<span></span>
</td>
<td class="nump">1,049,071<span></span>
</td>
<td class="nump">1,024,696<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">291,145<span></span>
</td>
<td class="nump">457,043<span></span>
</td>
<td class="nump">391,916<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeneralAndAdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(109,770)<span></span>
</td>
<td class="num">(106,412)<span></span>
</td>
<td class="num">(94,921)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">387,565<span></span>
</td>
<td class="nump">258,985<span></span>
</td>
<td class="nump">294,571<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustedProfitLossBeforeTax', window );">Adjusted EBITDA</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">568,940<span></span>
</td>
<td class="nump">609,616<span></span>
</td>
<td class="nump">591,566<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_LogisticsMember', window );">Logistics [Member] | Railroads [Member] | Domestic Market [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,321,355<span></span>
</td>
<td class="nump">1,506,114<span></span>
</td>
<td class="nump">1,416,612<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_EnergyMember', window );">Energy [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">325,343<span></span>
</td>
<td class="nump">410,606<span></span>
</td>
<td class="nump">407,671<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales and/or services</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">266,754<span></span>
</td>
<td class="nump">286,734<span></span>
</td>
<td class="nump">285,085<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">58,589<span></span>
</td>
<td class="nump">123,872<span></span>
</td>
<td class="nump">122,586<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeneralAndAdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(29,034)<span></span>
</td>
<td class="num">(27,948)<span></span>
</td>
<td class="num">(27,098)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">17,471<span></span>
</td>
<td class="nump">17,285<span></span>
</td>
<td class="nump">17,265<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustedProfitLossBeforeTax', window );">Adjusted EBITDA</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">47,026<span></span>
</td>
<td class="nump">113,209<span></span>
</td>
<td class="nump">112,753<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_EnergyMember', window );">Energy [Member] | Domestic Market [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">325,343<span></span>
</td>
<td class="nump">410,606<span></span>
</td>
<td class="nump">407,671<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_CementMember', window );">Cement [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">570,805<span></span>
</td>
<td class="nump">588,230<span></span>
</td>
<td class="nump">487,129<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales and/or services</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">607,719<span></span>
</td>
<td class="nump">544,266<span></span>
</td>
<td class="nump">512,762<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(36,914)<span></span>
</td>
<td class="nump">43,964<span></span>
</td>
<td class="num">(25,633)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeneralAndAdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(91,466)<span></span>
</td>
<td class="num">(95,893)<span></span>
</td>
<td class="num">(80,823)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">139,667<span></span>
</td>
<td class="nump">115,411<span></span>
</td>
<td class="nump">121,801<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustedProfitLossBeforeTax', window );">Adjusted EBITDA</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">11,287<span></span>
</td>
<td class="nump">63,482<span></span>
</td>
<td class="nump">15,345<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=sid_CementMember', window );">Cement [Member] | Domestic Market [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">570,805<span></span>
</td>
<td class="nump">588,230<span></span>
</td>
<td class="nump">487,129<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=ifrs-full_EliminationOfIntersegmentAmountsMember', window );">Corporate expenses/elimination [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_VolumeOfMiningAsset', window );">Metric tons (Thou.)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(3,258,923)<span></span>
</td>
<td class="num">(4,961,345)<span></span>
</td>
<td class="num">(5,359,571)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(998,218)<span></span>
</td>
<td class="num">(1,421,367)<span></span>
</td>
<td class="num">(1,605,045)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales and/or services</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,173,871)<span></span>
</td>
<td class="num">(2,163,320)<span></span>
</td>
<td class="num">(1,926,786)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,175,653<span></span>
</td>
<td class="nump">741,953<span></span>
</td>
<td class="nump">321,741<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeneralAndAdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,567,874)<span></span>
</td>
<td class="num">(1,362,301)<span></span>
</td>
<td class="num">(877,383)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(330,015)<span></span>
</td>
<td class="num">(212,763)<span></span>
</td>
<td class="num">(190,016)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProportionateEbitdaOfJointVentures', window );">Proportionate EBITDA of joint ventures</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">510,072<span></span>
</td>
<td class="nump">568,045<span></span>
</td>
<td class="nump">538,170<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustedProfitLossBeforeTax', window );">Adjusted EBITDA</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(212,164)<span></span>
</td>
<td class="num">(265,066)<span></span>
</td>
<td class="num">(207,488)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=ifrs-full_EliminationOfIntersegmentAmountsMember', window );">Corporate expenses/elimination [Member] | Domestic Market [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,462,088)<span></span>
</td>
<td class="num">(2,718,623)<span></span>
</td>
<td class="num">(2,491,006)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=ifrs-full_EliminationOfIntersegmentAmountsMember', window );">Corporate expenses/elimination [Member] | Foreign Market [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,463,870<span></span>
</td>
<td class="nump">1,297,256<span></span>
</td>
<td class="nump">885,961<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=ifrs-full_EliminationOfIntersegmentAmountsMember', window );">Corporate expenses/elimination [Member] | Asia [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 1,463,870<span></span>
</td>
<td class="nump">R$ 1,297,256<span></span>
</td>
<td class="nump">R$ 885,961<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">The ore sales volumes presented in this note take into consideration Company sales and the interest in its subsidiaries and joint ventures.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfOperatingSegmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense relating to general and administrative activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.
Effective 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2019-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AdjustedProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of adjusted profit loss before tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AdjustedProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProportionateEbitdaOfJointVentures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount represent the proportionate EBITDA of joint ventures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProportionateEbitdaOfJointVentures</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_VolumeOfMiningAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount represent the metric tons (Thou.).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_VolumeOfMiningAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=sid_DomesticMarketMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=sid_DomesticMarketMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=sid_ForeignMarketMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=sid_ForeignMarketMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=srt_AsiaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=srt_AsiaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=srt_NorthAmericaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=srt_NorthAmericaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=srt_LatinAmericaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=srt_LatinAmericaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=srt_EuropeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=srt_EuropeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=sid_OthersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=sid_OthersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SegmentsAxis=sid_SteelMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SegmentsAxis=sid_SteelMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SegmentsAxis=sid_MiningMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SegmentsAxis=sid_MiningMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SegmentsAxis=sid_LogisticsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SegmentsAxis=sid_LogisticsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_Subsegments1Axis=sid_PortMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_Subsegments1Axis=sid_PortMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_Subsegments1Axis=sid_RailroadsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_Subsegments1Axis=sid_RailroadsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SegmentsAxis=sid_EnergyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SegmentsAxis=sid_EnergyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SegmentsAxis=sid_CementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SegmentsAxis=sid_CementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SegmentsAxis=ifrs-full_EliminationOfIntersegmentAmountsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SegmentsAxis=ifrs-full_EliminationOfIntersegmentAmountsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R160.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6717010624">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>20 PAYMENT TO SHAREHOLDERS (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>May 29, 2019</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PaymentToShareholdersLineItems', window );"><strong>PaymentToShareholdersLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaid', window );">Dividend</a></td>
<td class="nump">R$ 898,332<span></span>
</td>
<td class="nump">R$ 1,855,289<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InterestOnShareholdersEquity', window );">Interest on equity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">65,020<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=ifrs-full_EquityAttributableToOwnersOfParentMember', window );">Shareholders Equity [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PaymentToShareholdersLineItems', window );"><strong>PaymentToShareholdersLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaid', window );">Dividend</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,856,297<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InterestOnShareholdersEquity', window );">Interest on equity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">65,020<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DividendsAndInterest', window );">Dividends and interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,921,317<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends recognised as distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 107<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_107&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DividendsAndInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents dividends and interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DividendsAndInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InterestOnShareholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to interest on shareholders equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InterestOnShareholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PaymentToShareholdersLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PaymentToShareholdersLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=ifrs-full_EquityAttributableToOwnersOfParentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=ifrs-full_EquityAttributableToOwnersOfParentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
<FILENAME>R190.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6818500512">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>27 COMMITMENTS (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Take-or-pay contracts</a></td>
<td class="nump">R$ 2,583,757<span></span>
</td>
<td class="nump">R$ 1,096,086<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember', window );">Transportation of Iron Ore, Coal, Coke, Steel Products, Cement and Mining Products [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Take-or-pay contracts</a></td>
<td class="nump">1,555,398<span></span>
</td>
<td class="nump">406,920<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">7,868,985<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember', window );">Transportation of Iron Ore, Coal, Coke, Steel Products, Cement and Mining Products [Member] | 2020 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">1,184,627<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember', window );">Transportation of Iron Ore, Coal, Coke, Steel Products, Cement and Mining Products [Member] | 2021 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">1,106,047<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember', window );">Transportation of Iron Ore, Coal, Coke, Steel Products, Cement and Mining Products [Member] | 2022 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">1,136,469<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember', window );">Transportation of Iron Ore, Coal, Coke, Steel Products, Cement and Mining Products [Member] | After 2022 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">4,441,842<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember', window );">Supply of Power, Natural Gas, Oxygen, Nitrogen, Argon, Iron Ore Pellets, Coal and Clinquer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Take-or-pay contracts</a></td>
<td class="nump">966,405<span></span>
</td>
<td class="nump">658,166<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">650,128<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember', window );">Supply of Power, Natural Gas, Oxygen, Nitrogen, Argon, Iron Ore Pellets, Coal and Clinquer [Member] | 2020 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">391,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember', window );">Supply of Power, Natural Gas, Oxygen, Nitrogen, Argon, Iron Ore Pellets, Coal and Clinquer [Member] | 2021 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">33,317<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember', window );">Supply of Power, Natural Gas, Oxygen, Nitrogen, Argon, Iron Ore Pellets, Coal and Clinquer [Member] | 2022 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">24,940<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember', window );">Supply of Power, Natural Gas, Oxygen, Nitrogen, Argon, Iron Ore Pellets, Coal and Clinquer [Member] | After 2022 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">200,121<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember', window );">Processing of Furnace Sludge and Slag Resulting from The production Process of Pig Iron and Steel[Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Take-or-pay contracts</a></td>
<td class="nump">56,024<span></span>
</td>
<td class="nump">9,467<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">47,905<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember', window );">Processing of Furnace Sludge and Slag Resulting from The production Process of Pig Iron and Steel[Member] | 2020 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">21,164<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember', window );">Processing of Furnace Sludge and Slag Resulting from The production Process of Pig Iron and Steel[Member] | 2021 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">11,571<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember', window );">Processing of Furnace Sludge and Slag Resulting from The production Process of Pig Iron and Steel[Member] | 2022 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">11,571<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember', window );">Processing of Furnace Sludge and Slag Resulting from The production Process of Pig Iron and Steel[Member] | After 2022 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">3,599<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember', window );">Manufacturing, Repair, Recovery and Production of Ingot Casting Machine Units [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Take-or-pay contracts</a></td>
<td class="nump">5,930<span></span>
</td>
<td class="nump">R$ 21,533<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">1,896<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfContractsAxis=sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember', window );">Manufacturing, Repair, Recovery and Production of Ingot Casting Machine Units [Member] | 2020 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommitmentsLineItems', window );"><strong>CommitmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts', window );">Minimum future payments of take-or-pay contracts</a></td>
<td class="nump">R$ 1,896<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CapitalCommitments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of future capital expenditures that the entity is committed to make.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CapitalCommitments</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:monetaryItemType</td>
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<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CommitmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CommitmentsLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_MinimumFuturePaymentsOfTakeOrPayContracts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount represent the minimum future payments of take-or-pay contracts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_MinimumFuturePaymentsOfTakeOrPayContracts</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfContractsAxis=sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfContractsAxis=sid_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneYearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneYearMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=sid_LaterThanFourYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sid_LaterThanFourYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfContractsAxis=sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfContractsAxis=sid_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfContractsAxis=sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfContractsAxis=sid_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfContractsAxis=sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfContractsAxis=sid_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>66
<FILENAME>R194.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6819052688">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>30 EVENTS AFTER THE REPORTING PERIOD (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jan. 17, 2020</div></th>
<th class="th"><div>Jan. 31, 2020</div></th>
<th class="th"><div>Apr. 02, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems', window );"><strong>Disclosure of non-adjusting events after reporting period [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Face amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 11,775,093<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=sid_EventAfterReportingPeriodMember', window );">Event After Reporting Period [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems', window );"><strong>Disclosure of non-adjusting events after reporting period [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SharesDepreciatedAmount', window );">Shares depreciated amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 999,900<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=sid_EventAfterReportingPeriodMember', window );">Event After Reporting Period [Member] | CSN Resources S.A [Member] | Tender Offer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems', window );"><strong>Disclosure of non-adjusting events after reporting period [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Face amount</a></td>
<td class="nump">R$ 263,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Borrowings, maturity</a></td>
<td class="text">Maturity in 2020.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=sid_EventAfterReportingPeriodMember', window );">Event After Reporting Period [Member] | Debt Securities [Member] | CSN Islands XI Corp [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems', window );"><strong>Disclosure of non-adjusting events after reporting period [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Face amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Borrowings, maturity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Maturity in 2028.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRate', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.75%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Borrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of outstanding funds that the entity is obligated to repay.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Borrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The interest rate on borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsMaturity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maturity of borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsMaturity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SharesDepreciatedAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents shares depreciated amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SharesDepreciatedAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=sid_EventAfterReportingPeriodMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=sid_EventAfterReportingPeriodMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CSNResourcesSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CSNResourcesSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TypeOfAgreementAxis=sid_TenderOfferMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TypeOfAgreementAxis=sid_TenderOfferMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_DebtSecuritiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_DebtSecuritiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CSNIslandsXICorpMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CSNIslandsXICorpMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<FILENAME>R164.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6819547104">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>22  EXPENSES BY NATURE (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureLineItems', window );"><strong>ExpensesByNatureLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OperatingExpenseExcludingCostOfSales', window );">Expense, net</a></td>
<td class="num">R$ (20,117,134)<span></span>
</td>
<td class="num">R$ (18,863,368)<span></span>
</td>
<td class="num">R$ (15,827,089)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaterialIncomeAndExpenseAbstract', window );"><strong>Classified as:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="num">(17,263,264)<span></span>
</td>
<td class="num">(16,105,657)<span></span>
</td>
<td class="num">(13,596,141)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SalesAndMarketingExpense', window );">Selling expenses</a></td>
<td class="num">(2,342,805)<span></span>
</td>
<td class="num">(2,263,688)<span></span>
</td>
<td class="num">(1,815,107)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="num">(511,065)<span></span>
</td>
<td class="num">(494,023)<span></span>
</td>
<td class="num">(415,841)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MiscellaneousOtherOperatingExpense1', window );">Total</a></td>
<td class="num">(20,117,134)<span></span>
</td>
<td class="num">(18,863,368)<span></span>
</td>
<td class="num">(15,827,089)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureAxis=sid_RawMaterialsAndInputsMember', window );">Raw Materials and Inputs [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureLineItems', window );"><strong>ExpensesByNatureLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OperatingExpenseExcludingCostOfSales', window );">Expense, net</a></td>
<td class="num">(7,287,933)<span></span>
</td>
<td class="num">(6,759,275)<span></span>
</td>
<td class="num">(5,404,801)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureAxis=sid_LaborCostMember', window );">Labor Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureLineItems', window );"><strong>ExpensesByNatureLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OperatingExpenseExcludingCostOfSales', window );">Expense, net</a></td>
<td class="num">(2,807,280)<span></span>
</td>
<td class="num">(2,743,460)<span></span>
</td>
<td class="num">(2,400,579)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureAxis=sid_SuppliesMember', window );">Supplies [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureLineItems', window );"><strong>ExpensesByNatureLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OperatingExpenseExcludingCostOfSales', window );">Expense, net</a></td>
<td class="num">(1,981,547)<span></span>
</td>
<td class="num">(1,782,576)<span></span>
</td>
<td class="num">(1,451,437)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureAxis=sid_MaintenanceCostServicesAndMaterialsMember', window );">Maintenance Cost Services and Materials [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureLineItems', window );"><strong>ExpensesByNatureLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OperatingExpenseExcludingCostOfSales', window );">Expense, net</a></td>
<td class="num">(1,340,135)<span></span>
</td>
<td class="num">(1,326,894)<span></span>
</td>
<td class="num">(1,145,974)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureAxis=sid_OutsourcingServicesMember', window );">Outsourcing Services [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureLineItems', window );"><strong>ExpensesByNatureLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OperatingExpenseExcludingCostOfSales', window );">Expense, net</a></td>
<td class="num">(2,392,626)<span></span>
</td>
<td class="num">(2,368,387)<span></span>
</td>
<td class="num">(2,040,057)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureAxis=sid_FreightsMember', window );">Freights [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureLineItems', window );"><strong>ExpensesByNatureLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OperatingExpenseExcludingCostOfSales', window );">Expense, net</a></td>
<td class="num">(334,509)<span></span>
</td>
<td class="num">(109,756)<span></span>
</td>
<td class="num">(106,026)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureAxis=sid_DistributionFreightsMember', window );">Distribution Freights [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureLineItems', window );"><strong>ExpensesByNatureLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OperatingExpenseExcludingCostOfSales', window );">Expense, net</a></td>
<td class="num">(1,787,979)<span></span>
</td>
<td class="num">(1,692,785)<span></span>
</td>
<td class="num">(1,278,356)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureAxis=sid_DepreciationAmortizationAndDepletionMember', window );">Depreciation Amortization and Depletion [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureLineItems', window );"><strong>ExpensesByNatureLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OperatingExpenseExcludingCostOfSales', window );">Expense, net</a></td>
<td class="num">(1,421,704)<span></span>
</td>
<td class="num">(1,175,107)<span></span>
</td>
<td class="num">(1,408,765)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureAxis=sid_OthersMember', window );">Others [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesByNatureLineItems', window );"><strong>ExpensesByNatureLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OperatingExpenseExcludingCostOfSales', window );">Expense, net</a></td>
<td class="num">R$ (763,421)<span></span>
</td>
<td class="num">R$ (905,128)<span></span>
</td>
<td class="num">R$ (591,094)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses that the entity classifies as being administrative.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2019-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vi<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35_b_vi&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaterialIncomeAndExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaterialIncomeAndExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OperatingExpenseExcludingCostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of operating expense excluding the cost of sales. [Refer: Cost of sales]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OperatingExpenseExcludingCostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SalesAndMarketingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense relating to the marketing and selling of goods or services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SalesAndMarketingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExpensesByNatureLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExpensesByNatureLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_MiscellaneousOtherOperatingExpense1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the miscellaneous other operating expense1.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_MiscellaneousOtherOperatingExpense1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExpensesByNatureAxis=sid_RawMaterialsAndInputsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExpensesByNatureAxis=sid_RawMaterialsAndInputsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExpensesByNatureAxis=sid_LaborCostMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExpensesByNatureAxis=sid_LaborCostMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExpensesByNatureAxis=sid_SuppliesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExpensesByNatureAxis=sid_SuppliesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExpensesByNatureAxis=sid_MaintenanceCostServicesAndMaterialsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExpensesByNatureAxis=sid_MaintenanceCostServicesAndMaterialsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExpensesByNatureAxis=sid_OutsourcingServicesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExpensesByNatureAxis=sid_OutsourcingServicesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExpensesByNatureAxis=sid_FreightsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExpensesByNatureAxis=sid_FreightsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExpensesByNatureAxis=sid_DistributionFreightsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExpensesByNatureAxis=sid_DistributionFreightsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExpensesByNatureAxis=sid_DepreciationAmortizationAndDepletionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExpensesByNatureAxis=sid_DepreciationAmortizationAndDepletionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExpensesByNatureAxis=sid_OthersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExpensesByNatureAxis=sid_OthersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823698048">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesAbstract', window );"><strong>Summary of significant accounting policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSubsidiariesJointVenturesAndJointOperationsTableTextBlock', window );">Schedule of subsidiaries, joint ventures and joint operations</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The consolidated financial statements for the
years ended December 31, 2019 and 2018 include the following direct and indirect subsidiaries, joint ventures and joint operations,
as well as the exclusive funds, as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; border-collapse: collapse; margin-left: 3.5pt; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td colspan="4" style="border-bottom: Black 1pt solid; text-align: center"><b>Equity
    interests (%)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; width: 38%; white-space: nowrap"><b>Companies</b></td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Number
    of shares held by CSN (in units)</b></td>
    <td style="border-bottom: Black 1pt solid; width: 8%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: right"><b>12/31/2018</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; white-space: nowrap">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 33%; white-space: nowrap"><b>Core
    business</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Direct interest
    in subsidiaries: full consolidation</b></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Islands VII
    Corp.</td>
    <td style="white-space: nowrap; text-align: right">20,001,000</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Financial transactions</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Islands XI Corp.</td>
    <td style="white-space: nowrap; text-align: right">50,000</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Financial transactions</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Islands XII
    Corp.</td>
    <td style="white-space: nowrap; text-align: right">1,540</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Financial transactions</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Steel S.L.U.</td>
    <td style="white-space: nowrap; text-align: right">22,042,688</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Equity interests
    and Financial transactions</td></tr>
<tr>
    <td style="white-space: nowrap">TdBB S.A (*)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Equity interests</td></tr>
<tr>
    <td style="white-space: nowrap">Sepetiba Tecon S.A.</td>
    <td style="white-space: nowrap; text-align: right">254,015,052</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Port services</td></tr>
<tr>
    <td style="white-space: nowrap">Min&#233;rios Nacional&#160;
    S.A.</td>
    <td style="white-space: nowrap; text-align: right">141,719,295</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Mining and Equity
    interests</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap">Companhia
    Florestal do Brasil</td>
    <td style="white-space: nowrap; text-align: right">42,551,519</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td>Reforestation</td></tr>
<tr>
    <td style="white-space: nowrap">Estanho de Rond&#244;nia
    S.A.</td>
    <td style="white-space: nowrap; text-align: right">195,454,162</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td>Tin Mining</td></tr>
<tr>
    <td style="white-space: nowrap">Companhia Metal&#250;rgica
    Prada</td>
    <td style="white-space: nowrap; text-align: right">445,921,292</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Manufacture of packages
    and distribution of steel products</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Gest&#227;o
    de Recursos Financeiros Ltda. <sup>(1)</sup></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Management of funds
    and securities portfolio</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Minera&#231;&#227;o
    S.A.</td>
    <td style="white-space: nowrap; text-align: right">158,419,480</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    87.52</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    87.52</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Mining and Equity
    interests</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Energia S.A.</td>
    <td style="white-space: nowrap; text-align: right">43,149</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Sale of electric
    power</td></tr>
<tr>
    <td style="white-space: nowrap">FTL - Ferrovia Transnordestina
    Log&#237;stica S.A.</td>
    <td style="white-space: nowrap; text-align: right">486,592,830</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    92.38</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    91.69</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Railroad logistics</td></tr>
<tr>
    <td style="white-space: nowrap">Nordeste Log&#237;stica
    S.A.</td>
    <td style="white-space: nowrap; text-align: right">99,999</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Port services</td></tr>
<tr>
    <td style="white-space: nowrap">Aceros M&#233;xico
    CSN <sup>(2) </sup></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    0.08</td>
    <td style="white-space: nowrap">&#160;</td>
    <td>Commercial representation, steel sales and related
    activities</td></tr>
<tr>
    <td style="white-space: nowrap; text-align: justify">CSN
    Inova Ltd.</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: justify">Advisory
    and implementation of new development projects</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Equipamentos
    S.A <sup>(3) </sup></td>
    <td style="white-space: nowrap; text-align: right">999</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td>Rental of commercial and industrial machinery
    and equipment</td></tr>
<tr>
    <td style="white-space: nowrap">CBSI - Companhia
    Brasileira de Servi&#231;os de Infraestrutura <sup>(4)</sup></td>
    <td style="white-space: nowrap; text-align: right">3,752,292</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Provision of services</td></tr>
<tr>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Indirect interest
    in subsidiaries: full consolidation</b></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap">Lusosider Projectos
    Sider&#250;rgicos S.A.</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Equity interests
    and product sales</td></tr>
<tr>
    <td style="white-space: nowrap">Lusosider A&#231;os
    Planos, S. A.</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Steel and Equity
    interests</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Resources S.A.</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Financial transactions
    and Equity interests</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap">Companhia
    Brasileira de Latas</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Sale of cans and
    packages in general and Equity interests</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap">Companhia
    de Embalagens Met&#225;licas MMSA</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.67</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.67</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Production and sale
    of cans and related activities</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap">Companhia
    de Embalagens Met&#225;licas - MTM</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.67</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
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<tr>
    <td style="vertical-align: bottom; white-space: nowrap">CSN
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Financial transactions,
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<tr>
    <td style="vertical-align: bottom; white-space: nowrap">CSN
    Productos Sider&#250;rgicos S.L.</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Financial transactions,
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<tr>
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Production and sale
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<tr>
    <td style="vertical-align: bottom; white-space: nowrap">CSN
    Steel Sections UK Limited (*)</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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<tr>
    <td style="vertical-align: bottom; white-space: nowrap">CSN
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">Financial transactions,
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<tr>
    <td style="white-space: nowrap">CSN Asia limited
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">Commercial representation</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Mining Holding,
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    87.52</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    87.52</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Financial transactions,
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<tr>
    <td style="white-space: nowrap">CSN Mining GmbH</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    87.52</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    87.52</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Financial transactions,
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<tr>
    <td style="white-space: nowrap">CSN Mining Asia
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    87.52</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    87.52</td>
    <td style="white-space: nowrap">&#160;</td>
    <td>Commercial representation</td></tr>
<tr>
    <td style="white-space: nowrap">Aceros M&#233;xico
    CSN <sup>(2) </sup></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.92</td>
    <td style="white-space: nowrap">&#160;</td>
    <td>Commercial representation, steel sales and related
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<tr>
    <td style="vertical-align: bottom; white-space: nowrap">Lusosider
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td>Steel, commercial and industrial activities
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<tr>
    <td style="white-space: nowrap; text-align: justify">CSN
    Mining Portugal, Unipessoal Lda.</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    87.52</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    87.52</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: justify">Commercial
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<tr>
    <td style="white-space: nowrap; text-align: justify">Companhia
    Sider&#250;rgica Nacional, LLC</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: justify">Import
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<tr>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Direct interest
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap">It&#225; Energ&#233;tica
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    <td style="white-space: nowrap; text-align: right">253,606,846</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    48.75</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    48.75</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Electric power generation</td></tr>
<tr>
    <td style="white-space: nowrap">Cons&#243;rcio da
    Usina Hidrel&#233;trica de Igarapava</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    17.92</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    17.92</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Electric power consortium</td></tr>
<tr>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Direct interest
    in joint ventures: equity method</b></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap">MRS Log&#237;stica
    S.A. <sup>(6)</sup></td>
    <td style="white-space: nowrap; text-align: right">63,377,198</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    18.64</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    18.64</td>
    <td style="white-space: nowrap">&#160;</td>
    <td>Railroad transportation</td></tr>
<tr>
    <td style="white-space: nowrap">Aceros Del Orinoco
    S.A.</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    31.82</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    31.82</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Dormant company</td></tr>
<tr>
    <td style="white-space: nowrap">CBSI - Companhia
    Brasileira de Servi&#231;os de Infraestrutura</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    50.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Provision of services</td></tr>
<tr>
    <td style="white-space: nowrap">Transnordestina
    Log&#237;stica S.A. <sup>(7)</sup></td>
    <td style="white-space: nowrap; text-align: right">24,670,093</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    47.26</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    46.30</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Railroad logistics</td></tr>
<tr>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Indirect interest
    in joint ventures: equity method</b></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap">MRS Log&#237;stica
    S.A.</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    16.30</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    16.30</td>
    <td style="white-space: nowrap">&#160;</td>
    <td>Railroad transportation</td></tr>
<tr>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Direct interest
    in associates: equity method</b></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap">Arvedi Metalfer
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    <td style="white-space: nowrap; text-align: right">46,994,971</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    20.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    20.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td>Metallurgical and Equity interests</td></tr>
</table>
<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
They are dormant Companies therefore they do not appear in the note 8.a, where is disclosed business information under the equity
method and fair value through profit or loss and comprehensive income.</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#160;
CSN Gest&#227;o de Recursos Financeiros was liquidated on June 13, 2019;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(2)&#160;&#160;&#160;&#160;
On February 1, 2019, the Federal Taxpayers' Registry was canceled and, therefore, the settlement process of Aceros Mexico CSN
was terminated, however, before third parties and for the purposes of commercial law, the settlement was retroactive to September
18, 2018;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(3)&#160;&#160;&#160;&#160;
Company incorporated on August 22, 2019.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(4)&#160;&#160;&#160;&#160;
On November 29, 2019, a purchase and sale agreement for share was signed, whereby Companhia Sider&#250;rgica Nacional acquired
the entire participation that CKTR Brasil Servi&#231;os Ltda held in CBSI - Companhia Brasileira de Servi&#231;os de Infraestrutura.
As a result, as of the date mentioned, CSN now holds 100% of CBSI's share capital.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(5)&#160;&#160;&#160;&#160;
On August 6, 2019 CSN Asia Limited was liquidated;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(6)&#160;&#160;&#160;&#160;
On December 31, 2019 and 2018, the Company directly owned 26,611,282 common shares, 2,673,312 preferred shares class A and 34,092,604
preferred shares class B, totaling 36,765,916 preferred shares of MRS Log&#237;stica S.A.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(7)&#160;&#160;&#160;&#160;
On May 10, 2019, 501,789 shares of shareholder FINOR, all class B preferred shares, were transferred to shareholder CSN. On December
31,2019, the Company had 24,168,304 ordinary shares, 501,789 preferred shares Class B (as of December 31,2018 had 24,168,304 ordinary
shares and no preferred shares).</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfExclusiveFundsTableTextBlock', window );">Schedule of exclusive funds</a></td>
<td class="text"><p style="text-align: justify; text-indent: -0.55pt; margin: 0pt 0; font-size: 11pt"><b>Exclusive funds</b></p>

<p style="text-align: justify; text-indent: -0.55pt; margin: 0pt 0; font-size: 11pt"><b>&#160;</b></p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td colspan="4" style="text-align: center"><b>Equity
    interests (%)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; width: 43%"><b>Exclusive
    funds</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 5%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 5%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: right"><b>12/31/2018</b></td>
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<tr>
    <td><b>Direct interest: full consolidation</b></td>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
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<tr>
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    <td style="text-align: center">&#160;100.00</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: center">&#160;100.00</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td>Investment fund</td></tr>
<tr>
    <td>Caixa V&#233;rtice - Private credit balanced
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    <td>&#160;</td>
    <td style="text-align: center">&#160;100.00</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;100.00</td>
    <td>&#160;</td>
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<tr>
    <td>VR1 - Private credit balanced mutual fund</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: center">&#160;100.00</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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</td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfNewStandardsAndInterpretationsIssuedAndNotYetAdoptedTableTextBlock', window );">New standards and interpretations issued and not yet adopted</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
following standard and interpretation has been issued and will be mandatory for subsequent accounting periods, that is, as of
January 1, 2020 and 2021 and were not early adopted by the Group for the year ended December 31, 2019:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border: Black 1pt solid; padding-right: 1.45pt; width: 23%; text-align: center"><b>Standard</b></td>
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    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; width: 20%; text-align: center"><b>Effective
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<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"><p style="text-align: center; margin: 0pt 13.1pt 0pt 8.35pt; font: 11pt Times New Roman, Times, Serif">The
                                         Conceptual framework for financial reporting</p>
        <p style="text-align: center; margin: 0pt 13.1pt 0pt 8.35pt; font: 11pt Times New Roman, Times, Serif"></p></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; text-align: justify">Review
    of the Conceptual Framework by establishing a comprehensive set of concepts for guidance on financial performance reporting;
    better definitions and guidelines, highlighting the definition of a liability; and clarification in relevant areas.</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"><p style="text-align: center; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">January
                                         1, 2020</p>
        <p style="text-align: center; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>

<p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif"></p>

<p style="text-align: justify; margin: 0"></p>

<p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif">The following standards and interpretations have
been issued and were applied by the Company as of January 1, 2019:</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="5" border="0" style="width: 100%">
<tr>
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<tr style="background-color: rgb(219,229,241)">
    <td style="text-align: center">IFRS16 &#8211; Leases</td>
    <td style="text-align: left">
        <p style="font: 9pt Arial, Helvetica, Sans-Serif">This new standard defines the principles for recognition, measurement, presentation
        and disclosure of leases and introduces a single model for the accounting of leases in the balance sheet for the lessees. A lessee
        recognizes a right of use asset that represents his right to use the leased asset and a lease liability that represents his obligation
        to make lease payments. Optional exemptions are available for short-term leases and low-value items. For lessors, accounting treatment
        remains practically the same, with the classification of leases as operating leases or financial leases.</p>
        <p style="font: 9pt Arial, Helvetica, Sans-Serif">IFRS 16 replaces existing lease standards, including IAS 17 - Leasing operations
        and IFRIC 4, SIC 5 and SIC 27 - Complementary aspects of leasing operations</p></td>
    <td style="text-align: center">January 1, 2019</td></tr>
<tr>
    <td style="text-align: center">IFRIC 23 &#8211; Uncertainty over Income Tax Treatments</td>
    <td style="text-align: left">Can be unclear how tax law applies to a particular transaction or circumstance. This interpretation complements IAS 12 &#8211; Income Tax, to clarify how to reflect the effects of uncertainty over income tax treatments. </td></tr></table><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6832274640">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statement of Changes in Shareholders' Equity - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Paid-in Capital [Member]</div></th>
<th class="th"><div>Capital Reserve [Member]</div></th>
<th class="th"><div>Earnings Reserve [Member]</div></th>
<th class="th"><div>Retained Earnings/(Accumulated Losses) [Member]</div></th>
<th class="th"><div>Other Comprehensive Income [Member]</div></th>
<th class="th"><div>Shareholders' Equity [Member]</div></th>
<th class="th"><div>Non-Controlling Interests [Member]</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Beginning balance at Dec. 31, 2016</a></td>
<td class="nump">R$ 4,540,000<span></span>
</td>
<td class="nump">R$ 30<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">R$ (1,301,961)<span></span>
</td>
<td class="nump">R$ 2,956,459<span></span>
</td>
<td class="nump">R$ 6,194,528<span></span>
</td>
<td class="nump">R$ 1,189,993<span></span>
</td>
<td class="nump">R$ 7,384,521<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ComprehensiveIncomeLoss', window );">Total comprehensive income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,272<span></span>
</td>
<td class="nump">822,573<span></span>
</td>
<td class="nump">832,845<span></span>
</td>
<td class="nump">100,957<span></span>
</td>
<td class="nump">933,802<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,272<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,272<span></span>
</td>
<td class="nump">100,957<span></span>
</td>
<td class="nump">111,229<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherComprehensiveIncomeLoss', window );">Other comprehensive income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">822,573<span></span>
</td>
<td class="nump">822,573<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">822,573<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax', window );">Cumulative translation adjustments for the period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">170,342<span></span>
</td>
<td class="nump">170,342<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">170,342<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset', window );">Actuarial gain/(loss) on defined benefit pension plan, net of taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(204,107)<span></span>
</td>
<td class="num">(204,107)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(204,107)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnAvailableforsaleFinancialAssets', window );">Gain/(Loss) on available-for-sale assets, net of taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">847,849<span></span>
</td>
<td class="nump">847,849<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">847,849<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1', window );">Gain/(loss) on percentage change in investments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,814<span></span>
</td>
<td class="nump">2,814<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,814<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgingInstrument', window );">Gain/(loss) on cash flow hedge accounting, net of taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">41,153<span></span>
</td>
<td class="nump">41,153<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">41,153<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax', window );">Gain/(loss) on hedge of net investments in foreign subsidiaries</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(39,893)<span></span>
</td>
<td class="num">(39,893)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(39,893)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GainLossOnBusinessCombination', window );">Gain/(loss) on business combination</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,415<span></span>
</td>
<td class="nump">4,415<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,415<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NoncontrollingInterestsInSubsidiaries', window );">Non-controlling interests in subsidiaries</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(30,094)<span></span>
</td>
<td class="num">(30,094)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Ending balance at Dec. 31, 2017</a></td>
<td class="nump">4,540,000<span></span>
</td>
<td class="nump">30<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,291,689)<span></span>
</td>
<td class="nump">3,779,032<span></span>
</td>
<td class="nump">7,027,373<span></span>
</td>
<td class="nump">1,260,856<span></span>
</td>
<td class="nump">8,288,229<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IssueOfEquity', window );">Capital transactions with shareholders</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,690<span></span>
</td>
<td class="nump">R$ 180,712<span></span>
</td>
<td class="num">(898,332)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(684,930)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(684,930)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfTreasuryShares', window );">Sales of treasury shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">180,712<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">180,712<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">180,712<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaidOrdinaryShares', window );">Dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(898,332)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(898,332)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(898,332)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProfitOnDisposalOfShares', window );">Profit on disposal of shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,690<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,690<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,690<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ComprehensiveIncomeLoss', window );">Total comprehensive income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,074,136<span></span>
</td>
<td class="num">(2,713,844)<span></span>
</td>
<td class="nump">2,360,292<span></span>
</td>
<td class="nump">126,447<span></span>
</td>
<td class="nump">2,486,739<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,074,136<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,074,136<span></span>
</td>
<td class="nump">126,447<span></span>
</td>
<td class="nump">5,200,583<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherComprehensiveIncomeLoss', window );">Other comprehensive income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,713,844)<span></span>
</td>
<td class="num">(2,713,844)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,713,844)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax', window );">Cumulative translation adjustments for the period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(87,101)<span></span>
</td>
<td class="num">(87,101)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(87,101)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset', window );">Actuarial gain/(loss) on defined benefit pension plan, net of taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,316<span></span>
</td>
<td class="nump">1,316<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,316<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnAvailableforsaleFinancialAssets', window );">Gain/(Loss) on available-for-sale assets, net of taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,559,680)<span></span>
</td>
<td class="num">(1,559,680)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,559,680)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1', window );">Gain/(loss) on percentage change in investments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(105)<span></span>
</td>
<td class="num">(105)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(105)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgingInstrument', window );">Gain/(loss) on cash flow hedge accounting, net of taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,045,771)<span></span>
</td>
<td class="num">(1,045,771)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,045,771)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax', window );">Gain/(loss) on hedge of net investments in foreign subsidiaries</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(21,852)<span></span>
</td>
<td class="num">(21,852)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(21,852)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GainLossOnBusinessCombination', window );">Gain/(loss) on business combination</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(651)<span></span>
</td>
<td class="num">(651)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(651)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves', window );">Constitution of reserves</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,884,115<span></span>
</td>
<td class="num">(2,884,115)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NoncontrollingInterestsInSubsidiaries', window );">Non-controlling interests in subsidiaries</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(76,598)<span></span>
</td>
<td class="num">(76,598)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Ending balance at Dec. 31, 2018</a></td>
<td class="nump">4,540,000<span></span>
</td>
<td class="nump">32,720<span></span>
</td>
<td class="nump">3,064,827<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,065,188<span></span>
</td>
<td class="nump">8,702,735<span></span>
</td>
<td class="nump">1,310,705<span></span>
</td>
<td class="nump">10,013,440<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IssueOfEquity', window );">Capital transactions with shareholders</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(422,694)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(422,694)<span></span>
</td>
<td class="num">(578,862)<span></span>
</td>
<td class="num">(1,001,556)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaidOrdinaryShares', window );">Dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(424,903)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(424,903)<span></span>
</td>
<td class="num">(513,842)<span></span>
</td>
<td class="num">(938,745)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod', window );">Interest on equity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(65,020)<span></span>
</td>
<td class="num">(65,020)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests', window );">Reversal by prescription of dividends and interest on shareholder's equity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,209<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,209<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,209<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ComprehensiveIncomeLoss', window );">Total comprehensive income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,789,067<span></span>
</td>
<td class="nump">105,436<span></span>
</td>
<td class="nump">1,894,503<span></span>
</td>
<td class="nump">455,545<span></span>
</td>
<td class="nump">2,350,048<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,789,067<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,789,067<span></span>
</td>
<td class="nump">455,444<span></span>
</td>
<td class="nump">2,244,511<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherComprehensiveIncomeLoss', window );">Other comprehensive income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">105,436<span></span>
</td>
<td class="nump">105,436<span></span>
</td>
<td class="nump">101<span></span>
</td>
<td class="nump">105,537<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax', window );">Cumulative translation adjustments for the period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,922<span></span>
</td>
<td class="nump">32,922<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,922<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset', window );">Actuarial gain/(loss) on defined benefit pension plan, net of taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(113,195)<span></span>
</td>
<td class="num">(113,195)<span></span>
</td>
<td class="num">(193)<span></span>
</td>
<td class="num">(113,388)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1', window );">Gain/(loss) on percentage change in investments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,288)<span></span>
</td>
<td class="num">(2,288)<span></span>
</td>
<td class="nump">294<span></span>
</td>
<td class="num">(1,994)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgingInstrument', window );">Gain/(loss) on cash flow hedge accounting, net of taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">185,525<span></span>
</td>
<td class="nump">185,525<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">185,525<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax', window );">Gain/(loss) on hedge of net investments in foreign subsidiaries</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,472<span></span>
</td>
<td class="nump">2,472<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,472<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves', window );">Constitution of reserves</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,366,373<span></span>
</td>
<td class="num">R$ (1,366,373)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Ending balance at Dec. 31, 2019</a></td>
<td class="nump">R$ 4,540,000<span></span>
</td>
<td class="nump">R$ 32,720<span></span>
</td>
<td class="nump">R$ 4,431,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,170,624<span></span>
</td>
<td class="nump">R$ 10,174,544<span></span>
</td>
<td class="nump">R$ 1,187,388<span></span>
</td>
<td class="nump">R$ 11,361,932<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsPaidOrdinaryShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 34<br> -IssueDate 2019-01-01<br> -Paragraph 16A<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=34&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16A_f&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsPaidOrdinaryShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnAvailableforsaleFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_20_a_ii&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnAvailableforsaleFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 39<br> -IssueDate 2019-01-01<br> -Paragraph 102<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=39&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_102_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24C<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24C_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24E<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24E_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 9<br> -IssueDate 2019-01-01<br> -Paragraph 6.5.13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=9&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_6.5.13_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnHedgingInstrument">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_24_a_i&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnHedgingInstrument</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssueOfEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase in equity through the issue of equity instruments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_d_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssueOfEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2019-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2019-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2019-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfTreasuryShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchaseOfTreasuryShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to actuarial gains losses net defined benefit liability asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ActuarialGainsLossesNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ComprehensiveIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to comprehensive income loss.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ComprehensiveIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_GainLossOnBusinessCombination">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to gain loss on business combination.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_GainLossOnBusinessCombination</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to increase decrease through transfer to miscellaneous other reserves.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NoncontrollingInterestsInSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to noncontrolling interests in subsidiaries.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NoncontrollingInterestsInSubsidiaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherComprehensiveIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to other comprehensive income loss.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherComprehensiveIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProfitOnDisposalOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about profit on disposal of shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProfitOnDisposalOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795497296">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>11 BORROWINGS, FINANCING AND DEBENTURES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsFinancingAndDebenturesAbstract', window );"><strong>Borrowings financing and debentures [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBorrowingsExplanatory', window );">BORROWINGS, FINANCING AND DEBENTURES</a></td>
<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>11&#160;&#160;&#160;&#160;
BORROWINGS, FINANCING AND DEBENTURES</b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
balances of borrowings, financing and debentures, which are carried at amortized cost, are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 51%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Debt agreements in the international market</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr>
    <td><b>Variable interest in:</b></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>&#160;US$</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
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<tr>
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<tr>
    <td><b>Fixed interest in:</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Bonds, Perpetual Bonds and ACC</td>
    <td style="vertical-align: top"><sup>(1)</sup></td>
    <td>&#160;</td>
    <td style="text-align: right">2,047,032</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">2,490,178</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">10,177,517</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">8,613,491</td></tr>
<tr>
    <td><b>EUR</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Others</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">223,204</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">181,056</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">147,241</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">106,535</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>4,040,211</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>3,687,971</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12,888,686</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12,550,266</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Debt agreements in Brazil</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Securities with variable interest in:</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>R$</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="vertical-align: top"><sup>(2)</sup></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,086,985</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,890,450</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">10,049,783</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">10,710,678</td></tr>
<tr>
    <td><b>Securities with fixed interest in:</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>R$</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Intercompany</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">25,038</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Prepayment&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">103,376</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>1,112,023
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>1,993,826</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>10,049,783
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>10,710,678</b></td></tr>
<tr>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>5,152,234
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>5,681,797</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>22,938,469
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>23,260,944</b></td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(26,391)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(28,358)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(97,276)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(87,309)</td></tr>
<tr>
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>5,653,439</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>22,841,193</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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</table>
<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#160;
In April 2019, the Company issued debt securities in the foreign market ("Bonds"), through its subsidiary CSN Resources S.A.,
in the amount of US$ 1 billion, being US$ 400 million with maturity in February 2023 and US$600 million with maturity in April
2026, both with interest of 7.625% per annum. Between April and May 2019, a tender offer ("Tender Offer") of the Notes was issued
by CSN Islands XI Corp. and CSN Resources S.A., subsidiaries of the Company, having repurchased US$ 1 billion in bonds with maturity
in 2019 and 2020. In July 2019, the Company issued thought to its subsidiary CSN Resources, debt securities in the foreign market
(&#8220;Bonds&#8221;), in the amount of US$ 175million, with maturity in February 2023 and interest of 7.625% per annum and made
the final payment of the debt in the foreign market (&#8220;Notes&#8221;), issued by the company CSN Islands XI Corp in September
2019 in the amount of US$ 142 million.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(2)&#160;&#160;&#160;&#160;
In January 2019, the Company issued debt securities in the domestic market (&#8220;Debentures&#8221;), in the amount of R$ 1,950
million, with maturity in 2023 and interest of 126,8% of CDI.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_47"></a>The
following table shows the average interest rate:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
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<tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 23%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 10%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 31%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 10%">&#160;</td>
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<tr>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Average
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Total
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<tr>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">6.66%</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">16,558,452</td></tr>
<tr>
    <td style="text-align: right">R$</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">5.71%</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">11,161,806</td></tr>
<tr>
    <td style="text-align: right">EUR</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">2.20%</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">370,445</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>28,090,703
    </b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
In order to determine the average interest rates for debt contracts with floating rates, the Company used the rates applied as
of December 31, 2019.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_48"></a><b>11.a)
Maturities of borrowings, financing and debentures presented in non-current liabilities</b></p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
of December 31, 2019, the breakdown of principal plus interest of long-term liabilities as borrowings, financing and debentures
by maturity date is presented as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="width: 52%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Principal</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Bank
    loans</b></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Capital
    markets</b></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Development
    agencies</b></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Total</b></td></tr>
<tr>
    <td style="text-align: justify">2021</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    2,884,003</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    636,667</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    55,636</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    3,576,306</td></tr>
<tr>
    <td style="text-align: justify">2022</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    2,700,341</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    556,666</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    54,836</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    3,311,843</td></tr>
<tr>
    <td style="text-align: justify">2023</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    2,945,897</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4,378,398</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    53,957</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    7,378,252</td></tr>
<tr>
    <td style="text-align: justify">2024</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1,575,437</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    64,746</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1,640,183</td></tr>
<tr>
    <td style="text-align: justify">2025</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    68,595</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    68,595</td></tr>
<tr>
    <td style="text-align: justify">After 2025</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    2,418,420</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    514,170</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    2,932,590</td></tr>
<tr>
    <td style="text-align: justify">Perpetual bonds</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4,030,700</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4,030,700</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    10,105,678 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    12,020,851 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    811,940 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    22,938,469 </b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>11.b)
Amortization and borrowings raised, financing and debentures</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
table below presents the funding raised and amortizations during the year:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td colspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top; width: 68%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="vertical-align: top"><b>Opening balance</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top">&#160;</td>
    <td style="text-align: right"><b>28,827,074 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>29,510,844</b></td></tr>
<tr>
    <td style="vertical-align: top">Raised <sup>(1)</sup></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top">&#160;</td>
    <td style="text-align: right">10,149,381</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,154,471</td></tr>
<tr>
    <td style="vertical-align: top">Payment of principal</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top">&#160;</td>
    <td style="text-align: right">(11,775,093)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(5,019,978)</td></tr>
<tr>
    <td style="vertical-align: top">Payment of charges</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top">&#160;</td>
    <td style="text-align: right">(2,039,112)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(2,141,710)</td></tr>
<tr>
    <td style="vertical-align: top">Provision of charges
    (Note 24)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top">&#160;</td>
    <td style="text-align: right">1,996,305</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,009,688</td></tr>
<tr>
    <td style="vertical-align: top">Consolidation of
    CBSI as of November 30, 2019</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="text-align: right">19,722</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: top">Disposal of LLC</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(10,544)</td></tr>
<tr>
    <td style="vertical-align: top">Others <sup>(2)</sup></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top">&#160;</td>
    <td style="text-align: right">788,759</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,324,303</td></tr>
<tr>
    <td><b>Closing balance</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>27,967,036
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>28,827,074</b></td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
</table>
<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(1)
Of the funding raised in the consolidated in 2019, R$100,661 (R$ 10,792 on December 31,2018) was raised to purchase fixed assets
&#8211; see note 29.</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(2)
Includes unrealized exchange and monetary variations.</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_49"></a>&#160;In
2019, the Group obtained and amortized loans as shown below:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;&#160;</p>



<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Funding raised and amortizations:</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#160;</p>

<p style="text-align: right; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"><b>Consolidated</b>&#160;</p>

<p style="text-align: right; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"><b>12/31/2019</b>&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 64%; text-align: center"><b>Nature</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Raised</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Amortization
    of principal</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Amortization
    of charges</b></td></tr>
<tr>
    <td>Prepayment</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">805,288</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(1,596,711)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(319,257)</td></tr>
<tr>
    <td>Bonds, Perpetual bonds, ACC and Facility</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">6,616,544</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(5,959,029)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(882,007)</td></tr>
<tr>
    <td>BNDES/FINAME, Debentures, NCE and CCB</td>
    <td>&#160;</td>
    <td style="text-align: right">2,727,549</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(4,219,353)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(837,848)</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>10,149,381
    </b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(11,775,093)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(2,039,112)</b></td></tr>
</table>
<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;
<b>Covenants</b></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company's loan agreements establish the fulfillment of certain non-financial obligations, as well as maintenance of certain parameters
and performance indicators, such as disclosure of its audited financial statements according to regulatory deadlines or payment
of commission on risk assumption, if the certain financial indicators reaches the levels in those agreements. The Company is in
compliance with the financial and non-financial obligations (covenants) of its current contracts. On December 31, 2019, the Company
has provisioned R$10,531 in the Consolidated (R$ 38,134 as of December 31, 2018) for risk assumption.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfBorrowingsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfBorrowingsExplanatory</td>
</tr>
<tr>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795236192">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>7 OTHER CURRENT AND NON-CURRENT ASSETS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherCurrentAndNoncurrentAssetsAbstract', window );"><strong>Other current and non-current assets [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOtherNoncurrentAssetsExplanatory', window );">OTHER CURRENT AND NON-CURRENT ASSETS</a></td>
<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>7&#160;&#160;&#160;&#160;&#160;&#160;
&#160;&#160;OTHER CURRENT AND NON-CURRENT ASSETS</b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
group of other current and non-current assets is comprised as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 43%">&#160;</td>
    <td style="width: 13%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 13%">&#160;</td>
    <td style="width: 3%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 13%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 13%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="4" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Current</b></td>
    <td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Non-current</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1pt solid; text-align: right"><b>12/31/2018</b></td>
    <td style="text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Judicial deposits
    (note 16)</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">328,371 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">347,950</td></tr>
<tr>
    <td style="vertical-align: bottom">Credits with
    the PGFN <sup>(1)</sup></td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">46,774 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">46,774</td></tr>
<tr>
    <td style="vertical-align: bottom">Recoverable taxes
    <sup>(2)</sup></td>
    <td style="text-align: right">1,282,415 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,412,335</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">2,119,940 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,822,388</td></tr>
<tr>
    <td style="vertical-align: bottom">Prepaid expenses</td>
    <td style="text-align: right">107,428 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">49,830</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">126,213 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">49,808</td></tr>
<tr>
    <td style="vertical-align: bottom">Freight expenses<sup>(3)</sup></td>
    <td style="text-align: right">96,305</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">117,156</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Actuarial assets
    - related parties (Note 18 b)</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">13,714 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">99,894</td></tr>
<tr>
    <td style="vertical-align: bottom">Derivative financial
    instruments (note 12 I)</td>
    <td style="text-align: right">1,364 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">351</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">4,203</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Securities held
    for trading (note 12 I)</td>
    <td style="text-align: right">4,034 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">4,503</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Iron ore inventory
    <sup>(4)</sup></td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">144,499 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">144,499</td></tr>
<tr>
    <td style="vertical-align: bottom">Northeast Investment
    Fund &#8211; FINOR</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">199 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">26,598</td></tr>
<tr>
    <td style="vertical-align: bottom">Loans with related
    parties (notes 18 b and 12 I)</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">2,675</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">846,300 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">706,605</td></tr>
<tr>
    <td style="vertical-align: bottom">Other receivables
    from related parties (Note 18 b)</td>
    <td style="text-align: right">1,830 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">3,649</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">428,672 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">218,840</td></tr>
<tr>
    <td style="vertical-align: bottom">Other receivables
    (note 12 I)</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">7,059 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">7,451</td></tr>
<tr>
    <td>Eletrobr&#225;s' compulsory loan (Note 12 I)
    <sup>(5)</sup></td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">845,284 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">813,428</td></tr>
<tr>
    <td style="vertical-align: bottom">Dividends receivable
    (note 18 b)</td>
    <td style="text-align: right">44,554 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">46,171</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Employee debt
    </td>
    <td style="text-align: right">33,045 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">31,645</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Others </td>
    <td style="text-align: right">102,021 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">84,709</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">146,326</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">988</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,672,996
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,753,024</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>5,057,554
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>4,285,223</b></td></tr>
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<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#160;
&#160;Refers to the excess of judicial deposit originated by the 2009 REFIS (Tax Debt Refinancing Program).</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(2)&#160;&#160;&#160;&#160;
Refers mainly to PIS / COFINS, ICMS recoverable and income and social contribution taxes to be offset. On September 20, 2018,
res judicata the writ of mandamus and special appeal filed in 2006, in which CSN and Federal Union were parties, related to the
discussion about the non-inclusion of ICMS in the calculation base of PIS and COFINS, confirmed the CSN's right to offset the
amounts over-collected from 2001 to 2014.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(3)&#160;&#160;&#160;&#160;
Refers a payment of freight expenses and maritime insurance over revenues didn&#8217;t recognized.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(4)&#160;&#160;&#160;&#160;
Long-term iron ore inventories that will be used after the construction of the processing plant, which will produce pellet feed,
expected to start operating from the second half of 2021.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(5)&#160;&#160;&#160;&#160;
This is a certain and due amount, arising from the res judicata favorable decision to the Company, which is irreversible and irrevocable,
in order to apply the STJ's consolidated position on the subject, which culminated in the conviction of Eletrobr&#225;s to the
payment of the correct interest and monetary adjustment of the Compulsory Loan. The res judicata decision, as well as the certainty
about the amounts involved in the liquidation of the sentence (judicial procedure to request the satisfaction of the right), allowed
the conclusion that the entry of this value is certain. In addition to this amount already recorded, the Company continues to
seek alternatives for the recovery of additional credits and the estimate can reach an amount greater than R$350 million.</p><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of other non-current assets. [Refer: Other non-current assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherCurrentAndNoncurrentAssetsAbstract</td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6827996400">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>CURRENT ASSETS</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">R$ 1,088,955<span></span>
</td>
<td class="nump">R$ 2,248,004<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentInvestments', window );">Financial Investments</a></td>
<td class="nump">2,633,173<span></span>
</td>
<td class="nump">895,713<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivables', window );">Trade receivables</a></td>
<td class="nump">2,047,931<span></span>
</td>
<td class="nump">2,078,182<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Inventories', window );">Inventories</a></td>
<td class="nump">5,282,750<span></span>
</td>
<td class="nump">5,039,560<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentAssets', window );">Other current assets</a></td>
<td class="nump">1,672,996<span></span>
</td>
<td class="nump">1,753,024<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="nump">12,725,805<span></span>
</td>
<td class="nump">12,014,483<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssetsAbstract', window );"><strong>NON-CURRENT ASSETS</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentDerivativeFinancialAssets', window );">Financial Investments</a></td>
<td class="nump">95,719<span></span>
</td>
<td class="nump">7,772<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income taxes</a></td>
<td class="nump">2,473,304<span></span>
</td>
<td class="nump">89,394<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentAssets', window );">Other non-current assets</a></td>
<td class="nump">5,057,554<span></span>
</td>
<td class="nump">4,285,223<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LongtermReceivables', window );">Total</a></td>
<td class="nump">7,626,577<span></span>
</td>
<td class="nump">4,382,389<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates', window );">Investments in associates and joint controlled entities</a></td>
<td class="nump">3,584,169<span></span>
</td>
<td class="nump">5,630,613<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant and equipment</a></td>
<td class="nump">19,700,944<span></span>
</td>
<td class="nump">18,046,864<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Intangible assets</a></td>
<td class="nump">7,231,781<span></span>
</td>
<td class="nump">7,253,175<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Total non-current assets</a></td>
<td class="nump">38,143,471<span></span>
</td>
<td class="nump">35,313,041<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">TOTAL ASSETS</a></td>
<td class="nump">50,869,276<span></span>
</td>
<td class="nump">47,327,524<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>CURRENT LIABILITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentProvisionsForEmployeeBenefits', window );">Payroll and related taxes</a></td>
<td class="nump">317,510<span></span>
</td>
<td class="nump">248,185<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentPayables', window );">Trade payables</a></td>
<td class="nump">3,012,654<span></span>
</td>
<td class="nump">3,408,056<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilitiesCurrent', window );">Taxes payable</a></td>
<td class="nump">541,027<span></span>
</td>
<td class="nump">251,746<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Borrowings and financing</a></td>
<td class="nump">5,125,843<span></span>
</td>
<td class="nump">5,653,439<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Other payables</a></td>
<td class="nump">2,526,444<span></span>
</td>
<td class="nump">1,770,623<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks', window );">Provisions for tax, social security, labor and civil risks</a></td>
<td class="nump">96,479<span></span>
</td>
<td class="nump">106,503<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Total current liabilities</a></td>
<td class="nump">11,619,957<span></span>
</td>
<td class="nump">11,438,552<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>NON-CURRENT LIABILITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Borrowings and financing</a></td>
<td class="nump">22,841,193<span></span>
</td>
<td class="nump">23,173,635<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentPayables', window );">Other payables</a></td>
<td class="nump">2,493,702<span></span>
</td>
<td class="nump">227,328<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income taxes</a></td>
<td class="nump">589,539<span></span>
</td>
<td class="nump">601,731<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentProvisions', window );">Provisions for tax, social security, labor and civil risks</a></td>
<td class="nump">526,768<span></span>
</td>
<td class="nump">685,953<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan', window );">Pension and healthcare plan</a></td>
<td class="nump">912,184<span></span>
</td>
<td class="nump">905,119<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherLongtermProvisions', window );">Provision for environmental liabilities and decommissioning of assets</a></td>
<td class="nump">524,001<span></span>
</td>
<td class="nump">281,766<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Total non-current liabilities</a></td>
<td class="nump">27,887,387<span></span>
</td>
<td class="nump">25,875,532<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>Shareholders' Equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Issued capital</a></td>
<td class="nump">4,540,000<span></span>
</td>
<td class="nump">4,540,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CapitalReserve', window );">Capital reserves</a></td>
<td class="nump">32,720<span></span>
</td>
<td class="nump">32,720<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherReserves', window );">Legal reserves</a></td>
<td class="nump">278,576<span></span>
</td>
<td class="nump">189,122<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RetainedEarnings', window );">Earnings reserves</a></td>
<td class="nump">4,210,888<span></span>
</td>
<td class="nump">2,933,969<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TreasuryShares', window );">Treasury Shares</a></td>
<td class="num">(58,264)<span></span>
</td>
<td class="num">(58,264)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AccumulatedOtherComprehensiveIncome', window );">Other comprehensive income</a></td>
<td class="nump">1,170,624<span></span>
</td>
<td class="nump">1,065,188<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAttributableToOwnersOfParent', window );">Total equity attributable to owners of the Company</a></td>
<td class="nump">10,174,544<span></span>
</td>
<td class="nump">8,702,735<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncontrollingInterests', window );">Non-controlling interests</a></td>
<td class="nump">1,187,388<span></span>
</td>
<td class="nump">1,310,705<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Total equity</a></td>
<td class="nump">11,361,932<span></span>
</td>
<td class="nump">10,013,440<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilities', window );">TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY</a></td>
<td class="nump">R$ 50,869,276<span></span>
</td>
<td class="nump">R$ 47,327,524<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AccumulatedOtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AccumulatedOtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2020-01-01: The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.
Effective 2020-01-01: The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CapitalReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing the capital reserves.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CapitalReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentDerivativeFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current derivative financial assets. [Refer: Derivative financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentDerivativeFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_iii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentProvisionsForEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentProvisionsForEmployeeBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTaxLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The current amount of current tax liabilities. [Refer: Current tax liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph n<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTaxLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 56<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 56<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAndLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAndLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph r<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_r&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsAndGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsAndGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Inventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2019-01-01<br> -Paragraph 36<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_36_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 68<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Inventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital issued.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The non-current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 12<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_12_f&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph q<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_q&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 10<br> -IssueDate 2019-01-01<br> -Paragraph 22<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=10&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_22&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that do not meet the definition of current assets. [Refer: Current assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_ii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_iv&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current provisions. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph l<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_l&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherCurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherCurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current payables that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherCurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherLongtermProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherLongtermProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherNoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherNoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherNoncurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current payables that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherNoncurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherReserves">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherReserves</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RetainedEarnings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing the entity's cumulative undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph IG6<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_IG6&amp;doctype=Implementation%20Guidance<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RetainedEarnings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShorttermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShorttermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_h&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TreasuryShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>An entity&#8217;s own equity instruments, held by the entity or other members of the consolidated group.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 32<br> -IssueDate 2019-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=32&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TreasuryShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LongtermReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount referas to the longterm receivables.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LongtermReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProvisionsForTaxSocialSecurityLaborAndCivilRisks</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>73
<FILENAME>R147.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6813794240">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>18 RELATED-PARTY BALANCES AND TRANSACTIONS (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Current</a></td>
<td class="nump">R$ 12,725,805<span></span>
</td>
<td class="nump">R$ 12,014,483<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Non-current</a></td>
<td class="nump">38,143,471<span></span>
</td>
<td class="nump">35,313,041<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">TOTAL ASSETS</a></td>
<td class="nump">50,869,276<span></span>
</td>
<td class="nump">47,327,524<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Current</a></td>
<td class="nump">11,619,957<span></span>
</td>
<td class="nump">11,438,552<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Non-current</a></td>
<td class="nump">27,887,387<span></span>
</td>
<td class="nump">25,875,532<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Current</a></td>
<td class="nump">2,333,532<span></span>
</td>
<td class="nump">238,144<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Non-current</a></td>
<td class="nump">1,384,405<span></span>
</td>
<td class="nump">1,025,339<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">TOTAL ASSETS</a></td>
<td class="nump">3,717,937<span></span>
</td>
<td class="nump">1,263,483<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Current</a></td>
<td class="nump">312,085<span></span>
</td>
<td class="nump">171,300<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Non-current</a></td>
<td class="nump">107,809<span></span>
</td>
<td class="nump">104,611<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total</a></td>
<td class="nump">419,894<span></span>
</td>
<td class="nump">275,911<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Borrowings and Financing [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Current</a></td>
<td class="nump">25,038<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Non-current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total</a></td>
<td class="nump">25,038<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Other Accounts Payable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Current</a></td>
<td class="nump">23,566<span></span>
</td>
<td class="nump">29,286<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Non-current</a></td>
<td class="nump">88,021<span></span>
</td>
<td class="nump">96,629<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total</a></td>
<td class="nump">111,587<span></span>
</td>
<td class="nump">125,915<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Other Provision for Consumption and Services [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Current</a></td>
<td class="nump">22,497<span></span>
</td>
<td class="nump">6,213<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total</a></td>
<td class="nump">22,497<span></span>
</td>
<td class="nump">6,213<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Trade Payables [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Current</a></td>
<td class="nump">240,984<span></span>
</td>
<td class="nump">135,801<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total</a></td>
<td class="nump">240,984<span></span>
</td>
<td class="nump">135,801<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Actuarial Liabilities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Non-current</a></td>
<td class="nump">19,788<span></span>
</td>
<td class="nump">7,982<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total</a></td>
<td class="nump">19,788<span></span>
</td>
<td class="nump">7,982<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Trade Receivables [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Current</a></td>
<td class="nump">170,588<span></span>
</td>
<td class="nump">93,317<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">TOTAL ASSETS</a></td>
<td class="nump">170,588<span></span>
</td>
<td class="nump">93,317<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Dividends Receivable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Current</a></td>
<td class="nump">44,554<span></span>
</td>
<td class="nump">46,171<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">TOTAL ASSETS</a></td>
<td class="nump">44,554<span></span>
</td>
<td class="nump">46,171<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Actuarial Asset [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Non-current</a></td>
<td class="nump">13,714<span></span>
</td>
<td class="nump">99,894<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">TOTAL ASSETS</a></td>
<td class="nump">13,714<span></span>
</td>
<td class="nump">99,894<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Financial Investments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Current</a></td>
<td class="nump">2,116,560<span></span>
</td>
<td class="nump">92,332<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Non-current</a></td>
<td class="nump">95,719<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">TOTAL ASSETS</a></td>
<td class="nump">2,212,279<span></span>
</td>
<td class="nump">92,332<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Loans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,675<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Non-current</a></td>
<td class="nump">846,300<span></span>
</td>
<td class="nump">706,605<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">TOTAL ASSETS</a></td>
<td class="nump">846,300<span></span>
</td>
<td class="nump">709,280<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Other Receivables [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Current</a></td>
<td class="nump">1,830<span></span>
</td>
<td class="nump">3,649<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Non-current</a></td>
<td class="nump">428,672<span></span>
</td>
<td class="nump">218,840<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">TOTAL ASSETS</a></td>
<td class="nump">R$ 430,502<span></span>
</td>
<td class="nump">R$ 222,489<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2020-01-01: The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.
Effective 2020-01-01: The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_iii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2020-01-01: The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.
Effective 2020-01-01: The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that do not meet the definition of current assets. [Refer: Current assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_ii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_iv&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_BorrowingsAndFinancingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_BorrowingsAndFinancingMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_OtherAccountsPayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_OtherAccountsPayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_OtherProvisionForConsumptionAndServicesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_OtherProvisionForConsumptionAndServicesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_TradePayablesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_TradePayablesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_ActuarialLiabilitiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_ActuarialLiabilitiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6801132608">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>16 PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 35,790,635<span></span>
</td>
<td class="nump">R$ 31,612,488<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter11Member', window );">Disallowance Of The Tax Loss And Negative Basis Of Social Contribution Arising From The Adjustments In The SAPLI [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">538,268<span></span>
</td>
<td class="nump">516,583<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter23Member', window );">Tax Foreclosures - Fine - Volta Redonda IV [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">84,599<span></span>
</td>
<td class="nump">75,530<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter1Member', window );">Assessment Notice And Imposition Of Fine (AIIM) - Income Tax And Social Contribution - Capital Gain On Sale Of Namisa's Shares [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">12,412,964<span></span>
</td>
<td class="nump">11,812,071<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter2Member', window );">Assessment Notice And Imposition Of Fine (AIIM) - Income Tax And Social Contribution - Disallowance Of Deductions Of Goodwill Generated In The Reverse Incorporation Of Big Jump By Namisa [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,867,663<span></span>
</td>
<td class="nump">3,722,888<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter3Member', window );">Assessment Notice And Imposition Of Fine (AIIM) - Income Tax And Social Contribution - Disallowance Of Interest On Prepayment Arising From Supply Contracts Of Iron Ore And Port Services [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,249,708<span></span>
</td>
<td class="nump">2,165,088<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter4Member', window );">Assessment Notice And Imposition Of Fine (AIIM) - Income Tax And Social Contribution Due To Profits From Foreign Subsidiaries For Years 2008, 2010, 2011 And 2014 [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">2,946,288<span></span>
</td>
<td class="nump">1,891,149<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter5Member', window );">Tax Foreclosures - ICMS - Electricity Credits [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,022,371<span></span>
</td>
<td class="nump">974,479<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter7Member', window );">Offset Of Taxes That Were Not Approved By The Federal Revenue Service - IRPJ/CSLL, PIS/COFINS And IPI [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,100,564<span></span>
</td>
<td class="nump">1,481,382<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter8Member', window );">Disallowance Of The ICMS Credits - Transfer Of Iron Ore [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">567,534<span></span>
</td>
<td class="nump">529,607<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter10Member', window );">ICMS - Refers To The Transfer Of Imported Raw Material At An Amount Lower Than The Price Disclosed In The Import Documentation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">310,349<span></span>
</td>
<td class="nump">294,527<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter20Member', window );">Other Environmental Lawsuits [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">215,691<span></span>
</td>
<td class="nump">144,235<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter13Member', window );">Assessment Notice- IRRF- Capital Gain Of CFM Vendors Located Abroad [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">254,850<span></span>
</td>
<td class="nump">243,007<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter14Member', window );">CFEM - Difference Of Understanding Between CSN And DNPM On The Calculation Basis [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">1,020,266<span></span>
</td>
<td class="nump">311,582<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter15Member', window );">Assessment Notice- ICMS- Questions About Sales For Incentive Area [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,015,812<span></span>
</td>
<td class="nump">976,438<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter21Member', window );">Other Tax Lawsuits (Federal, State, And Municipal) [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,478,014<span></span>
</td>
<td class="nump">3,625,167<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter16Member', window );">Social Security Lawsuits [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">325,492<span></span>
</td>
<td class="nump">287,823<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter17Member', window );">Enforcement Action Applied By Brazilian Antitrust Authorities (CADE) [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">93,212<span></span>
</td>
<td class="nump">101,683<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter18Member', window );">Other Civil Lawsuits [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,721,753<span></span>
</td>
<td class="nump">922,171<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sid_MainLegalMatter19Member', window );">Labor And Social Security Lawsuits [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal matters with possible risk of loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 1,565,237<span></span>
</td>
<td class="nump">R$ 1,537,078<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">On April 8, 2013, INEA imposed on CSN a fine of R$ 35 million in respect of the aspects involving the Volta Grande IV condominium, determining that the actions already considered and discussed in the civil suit filed in July 2012. In connection with the application of this fine, an annulment action was distributed, in January 2014, to the 10th Civil Court of the State of Rio de Janeiro, seeking the annulment of the fine and its effects. In parallel, INEA filed a tax enforcement action in order to enforce the amount of the fine imposed. The aforementioned Tax Enforcement action was distributed in May 2014 to the 4th Volta Redonda Active Debt Registry in the State of Rio de Janeiro. Currently, said enforcement action is suspended until the judgment of the annulment action, in order to avoid conflicting decisions.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">On October 15, 2019, CSN received a new tax assessment requesting the payment of IRPJ / CSLL referring to profits earned by a foreign contractor, in the total amount of R$1 Billion;</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">On December 23, 2019, CSN Mineracao received 03 (three) new Notifications of Launches demanding payment of differences in the payment of CFEM, in the total amount of R$689 million;</td>
</tr>
</table></td></tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of provision for legal proceedings. [Refer: Other provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 37<br> -IssueDate 2019-01-01<br> -Section Example 10 A court case<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2019-en-r&amp;doctype=Illustrative%20Examples&amp;dita_xref=IAS37_IE_C_ex10_TI<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 37<br> -IssueDate 2019-01-01<br> -Paragraph 87<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_87&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
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<td></td>
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<td></td>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6816840096">
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<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>12. FINANCIAL INSTRUMENTS (Details 16) - BRL (R$)<br> R$ / shares in Units, R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholder's equity (equity)</a></td>
<td class="nump">R$ 11,361,932<span></span>
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<td class="nump">R$ 10,013,440<span></span>
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<td class="nump">R$ 8,288,229<span></span>
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<td class="nump">R$ 7,384,521<span></span>
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</tr>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholder's equity (equity)</a></td>
<td class="nump">11,361,932<span></span>
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<td class="nump">10,013,440<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsAndFinancingThirdPartyCapital', window );">Borrowings and Financing (Third-party capital)</a></td>
<td class="nump">R$ 27,967,036<span></span>
</td>
<td class="nump">R$ 28,827,074<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossDebitperShareholdersEquity', window );">Gross Debit/Shareholder's equity</a></td>
<td class="nump">R$ 2.46<span></span>
</td>
<td class="nump">R$ 2.88<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_BorrowingsAndFinancingThirdPartyCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to borrowings and financing (Third-party capital).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_BorrowingsAndFinancingThirdPartyCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_GrossDebitperShareholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to gross debitper shareholders equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_GrossDebitperShareholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=sid_CapitalManagementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=sid_CapitalManagementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>76
<FILENAME>R126.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795200912">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>13 OTHER PAYABLES (Details 2)<br> R$ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesAbstract', window );"><strong>Other Payables [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OperatingLeaseCommitment', window );">Operating lease commitment</a></td>
<td class="nump">R$ 4,217,333<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RenewalOptionsNotIncludedInCommitments', window );">Renewal options not included in commitments</a></td>
<td class="nump">833,083<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectTimingDifferencesBetweenInceptionAndCommencement', window );">Effect timing differences between inception and commencement</a></td>
<td class="num">(26,580)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_VariableLeasePaymentsNotIncludedInCommitments', window );">Variable lease payments not included in commitments</a></td>
<td class="num">(3,661,675)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeaseLiabilitiesBeforeDiscounting', window );">Lease liabilities before discounting</a></td>
<td class="nump">1,362,161<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DiscountToPresenteValue', window );">Discount to presente value</a></td>
<td class="num">(990,827)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeaseLiabilitiesTwo', window );">Lease liabilities</a></td>
<td class="nump">R$ 371,334<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DiscountToPresenteValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of present value adjustment in discount to presente value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DiscountToPresenteValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EffectTimingDifferencesBetweenInceptionAndCommencement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of present value adjustment in effect timing differences between inception and commencement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EffectTimingDifferencesBetweenInceptionAndCommencement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LeaseLiabilitiesBeforeDiscounting">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of present value adjustment in lease liabilities before discounting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LeaseLiabilitiesBeforeDiscounting</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LeaseLiabilitiesTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of present value adjustment in lease liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LeaseLiabilitiesTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OperatingLeaseCommitment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of present value adjustment in operating lease commitment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OperatingLeaseCommitment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherPayablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherPayablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_RenewalOptionsNotIncludedInCommitments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of present value adjustment in renewal options not included in commitments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_RenewalOptionsNotIncludedInCommitments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_VariableLeasePaymentsNotIncludedInCommitments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of present value adjustment in variable lease payments not included in commitments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_VariableLeasePaymentsNotIncludedInCommitments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>77
<FILENAME>R72.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6838458368">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>5. TRADE RECEIVABLES (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TradeAndOtherReceivablesLineItems', window );"><strong>TradeAndOtherReceivablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossTradeReceivable', window );">Trade receivable, after allowance for doubtful debts</a></td>
<td class="nump">R$ 1,877,343<span></span>
</td>
<td class="nump">R$ 1,984,865<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_ThirdPartiesMember', window );">Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TradeAndOtherReceivablesLineItems', window );"><strong>TradeAndOtherReceivablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossTradeReceivable', window );">Trade receivable, after allowance for doubtful debts</a></td>
<td class="nump">2,122,537<span></span>
</td>
<td class="nump">2,222,217<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_ThirdPartiesMember', window );">Third Parties [Member] | Current [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TradeAndOtherReceivablesLineItems', window );"><strong>TradeAndOtherReceivablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossTradeReceivable', window );">Trade receivable, after allowance for doubtful debts</a></td>
<td class="nump">1,739,746<span></span>
</td>
<td class="nump">1,514,847<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_ThirdPartiesMember', window );">Third Parties [Member] | Past-Due Up To 30 Days [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TradeAndOtherReceivablesLineItems', window );"><strong>TradeAndOtherReceivablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossTradeReceivable', window );">Trade receivable, after allowance for doubtful debts</a></td>
<td class="nump">132,845<span></span>
</td>
<td class="nump">177,287<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_ThirdPartiesMember', window );">Third Parties [Member] | Past-Due Up To 180 Days [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TradeAndOtherReceivablesLineItems', window );"><strong>TradeAndOtherReceivablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossTradeReceivable', window );">Trade receivable, after allowance for doubtful debts</a></td>
<td class="nump">23,877<span></span>
</td>
<td class="nump">47,684<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_ThirdPartiesMember', window );">Third Parties [Member] | Past-Due Over 180 Days [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TradeAndOtherReceivablesLineItems', window );"><strong>TradeAndOtherReceivablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossTradeReceivable', window );">Trade receivable, after allowance for doubtful debts</a></td>
<td class="nump">R$ 226,069<span></span>
</td>
<td class="nump">R$ 482,399<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_GrossTradeReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of gross trade receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_GrossTradeReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TradeAndOtherReceivablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TradeAndOtherReceivablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_ThirdPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sid_ThirdPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastDueStatusAxis=ifrs-full_CurrentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastDueStatusAxis=ifrs-full_CurrentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastDueStatusAxis=sid_NotLaterThanOneMonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastDueStatusAxis=sid_NotLaterThanOneMonthsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanThreeMonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanThreeMonthsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>78
<FILENAME>R82.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6839311600">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>8. INVESTMENTS (Details 3) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>Current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">R$ 1,088,955<span></span>
</td>
<td class="nump">R$ 2,248,004<span></span>
</td>
<td class="nump">R$ 3,411,572<span></span>
</td>
<td class="nump">R$ 4,871,162<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentAssets', window );">Other current assets</a></td>
<td class="nump">1,672,996<span></span>
</td>
<td class="nump">1,753,024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="nump">12,725,805<span></span>
</td>
<td class="nump">12,014,483<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssetsAbstract', window );"><strong>Non-current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentAssets', window );">Other non-current assets</a></td>
<td class="nump">5,057,554<span></span>
</td>
<td class="nump">4,285,223<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Investments, PP&amp;E and intangible assets</a></td>
<td class="nump">19,700,944<span></span>
</td>
<td class="nump">18,046,864<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Tota non-current assets</a></td>
<td class="nump">38,143,471<span></span>
</td>
<td class="nump">35,313,041<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">50,869,276<span></span>
</td>
<td class="nump">47,327,524<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Borrowings and financing</a></td>
<td class="nump">5,125,843<span></span>
</td>
<td class="nump">5,653,439<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLeaseLiabilities', window );">Leases</a></td>
<td class="nump">35,040<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Total current liabilities</a></td>
<td class="nump">11,619,957<span></span>
</td>
<td class="nump">11,438,552<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>Non-current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Borrowings and financing</a></td>
<td class="nump">22,841,193<span></span>
</td>
<td class="nump">23,173,635<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLeaseLiabilities', window );">Leases</a></td>
<td class="nump">439,350<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Total non-current liabilities</a></td>
<td class="nump">27,887,387<span></span>
</td>
<td class="nump">25,875,532<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="nump">11,361,932<span></span>
</td>
<td class="nump">10,013,440<span></span>
</td>
<td class="nump">R$ 8,288,229<span></span>
</td>
<td class="nump">R$ 7,384,521<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilities', window );">Total liabilities and shareholders' equity</a></td>
<td class="nump">R$ 50,869,276<span></span>
</td>
<td class="nump">R$ 47,327,524<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember', window );">Joint Venture [Member] | MRS Logistica [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Direct equity interest, joint venture and joint operation</a></td>
<td class="nump">34.94%<span></span>
</td>
<td class="nump">34.94%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>Current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">R$ 670,296<span></span>
</td>
<td class="nump">R$ 345,962<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAdvancesToSuppliers', window );">Advances to suppliers</a></td>
<td class="nump">20,100<span></span>
</td>
<td class="nump">17,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentAssets', window );">Other current assets</a></td>
<td class="nump">1,326,281<span></span>
</td>
<td class="nump">736,768<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="nump">2,016,677<span></span>
</td>
<td class="nump">1,100,480<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssetsAbstract', window );"><strong>Non-current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentAssets', window );">Other non-current assets</a></td>
<td class="nump">789,562<span></span>
</td>
<td class="nump">804,570<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Investments, PP&amp;E and intangible assets</a></td>
<td class="nump">8,316,033<span></span>
</td>
<td class="nump">6,482,292<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Tota non-current assets</a></td>
<td class="nump">9,105,595<span></span>
</td>
<td class="nump">7,286,862<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">11,122,272<span></span>
</td>
<td class="nump">8,387,342<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Borrowings and financing</a></td>
<td class="nump">653,784<span></span>
</td>
<td class="nump">422,793<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLeaseLiabilities', window );">Leases</a></td>
<td class="nump">256,034<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentLiabilities', window );">Other current liabilities</a></td>
<td class="nump">1,561,684<span></span>
</td>
<td class="nump">1,368,290<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Total current liabilities</a></td>
<td class="nump">2,471,502<span></span>
</td>
<td class="nump">1,791,083<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>Non-current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Borrowings and financing</a></td>
<td class="nump">2,369,615<span></span>
</td>
<td class="nump">2,111,518<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLeaseLiabilities', window );">Leases</a></td>
<td class="nump">1,650,758<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentLiabilities', window );">Other non-current liabilities</a></td>
<td class="nump">527,871<span></span>
</td>
<td class="nump">640,535<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Total non-current liabilities</a></td>
<td class="nump">4,548,244<span></span>
</td>
<td class="nump">2,752,053<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="nump">4,102,526<span></span>
</td>
<td class="nump">3,844,206<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilities', window );">Total liabilities and shareholders' equity</a></td>
<td class="nump">R$ 11,122,272<span></span>
</td>
<td class="nump">R$ 8,387,342<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember', window );">Joint Venture [Member] | CBSI [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Direct equity interest, joint venture and joint operation</a></td>
<td class="nump">50.00%<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>Current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 2,091<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAdvancesToSuppliers', window );">Advances to suppliers</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">73<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentAssets', window );">Other current assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">41,284<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">43,448<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssetsAbstract', window );"><strong>Non-current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentAssets', window );">Other non-current assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,111<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Investments, PP&amp;E and intangible assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,324<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Tota non-current assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,435<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">51,883<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Borrowings and financing</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,350<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentLiabilities', window );">Other current liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">33,844<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Total current liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">38,194<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>Non-current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Borrowings and financing</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,262<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentLiabilities', window );">Other non-current liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">539<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Total non-current liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,801<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,888<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilities', window );">Total liabilities and shareholders' equity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 51,883<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember', window );">Joint Venture [Member] | Transnordestina Logistica [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Direct equity interest, joint venture and joint operation</a></td>
<td class="nump">47.26%<span></span>
</td>
<td class="nump">46.30%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>Current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">R$ 17,166<span></span>
</td>
<td class="nump">R$ 19,234<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAdvancesToSuppliers', window );">Advances to suppliers</a></td>
<td class="nump">3,240<span></span>
</td>
<td class="nump">1,734<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentAssets', window );">Other current assets</a></td>
<td class="nump">59,405<span></span>
</td>
<td class="nump">108,851<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="nump">79,811<span></span>
</td>
<td class="nump">129,819<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssetsAbstract', window );"><strong>Non-current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentAssets', window );">Other non-current assets</a></td>
<td class="nump">258,391<span></span>
</td>
<td class="nump">222,630<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Investments, PP&amp;E and intangible assets</a></td>
<td class="nump">8,968,447<span></span>
</td>
<td class="nump">8,428,567<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Tota non-current assets</a></td>
<td class="nump">9,226,838<span></span>
</td>
<td class="nump">8,651,197<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">9,306,649<span></span>
</td>
<td class="nump">8,781,016<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Borrowings and financing</a></td>
<td class="nump">103,877<span></span>
</td>
<td class="nump">75,906<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentLiabilities', window );">Other current liabilities</a></td>
<td class="nump">171,821<span></span>
</td>
<td class="nump">179,816<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Total current liabilities</a></td>
<td class="nump">275,698<span></span>
</td>
<td class="nump">255,722<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>Non-current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Borrowings and financing</a></td>
<td class="nump">6,084,424<span></span>
</td>
<td class="nump">5,754,073<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentLiabilities', window );">Other non-current liabilities</a></td>
<td class="nump">430,603<span></span>
</td>
<td class="nump">218,839<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Total non-current liabilities</a></td>
<td class="nump">6,515,027<span></span>
</td>
<td class="nump">5,972,912<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="nump">2,515,924<span></span>
</td>
<td class="nump">2,552,382<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilities', window );">Total liabilities and shareholders' equity</a></td>
<td class="nump">R$ 9,306,649<span></span>
</td>
<td class="nump">R$ 8,781,016<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointOperationsAxis=ifrs-full_JointOperationsMember', window );">Joint Operation [Member] | Ita Energetica [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Direct equity interest, joint venture and joint operation</a></td>
<td class="nump">48.75%<span></span>
</td>
<td class="nump">48.75%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>Current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">R$ 65,793<span></span>
</td>
<td class="nump">R$ 29,870<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAdvancesToSuppliers', window );">Advances to suppliers</a></td>
<td class="nump">363<span></span>
</td>
<td class="nump">937<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentAssets', window );">Other current assets</a></td>
<td class="nump">15,955<span></span>
</td>
<td class="nump">16,718<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="nump">82,111<span></span>
</td>
<td class="nump">47,525<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssetsAbstract', window );"><strong>Non-current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentAssets', window );">Other non-current assets</a></td>
<td class="nump">24,361<span></span>
</td>
<td class="nump">25,840<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Investments, PP&amp;E and intangible assets</a></td>
<td class="nump">426,403<span></span>
</td>
<td class="nump">457,578<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Tota non-current assets</a></td>
<td class="nump">450,764<span></span>
</td>
<td class="nump">483,418<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">532,875<span></span>
</td>
<td class="nump">530,943<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentLiabilities', window );">Other current liabilities</a></td>
<td class="nump">16,793<span></span>
</td>
<td class="nump">18,298<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Total current liabilities</a></td>
<td class="nump">16,793<span></span>
</td>
<td class="nump">18,298<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>Non-current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentLiabilities', window );">Other non-current liabilities</a></td>
<td class="nump">16,550<span></span>
</td>
<td class="nump">15,113<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Total non-current liabilities</a></td>
<td class="nump">16,550<span></span>
</td>
<td class="nump">15,113<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="nump">499,532<span></span>
</td>
<td class="nump">497,532<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilities', window );">Total liabilities and shareholders' equity</a></td>
<td class="nump">R$ 532,875<span></span>
</td>
<td class="nump">R$ 530,943<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2020-01-01: The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.
Effective 2020-01-01: The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAdvancesToSuppliers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current advances made to suppliers before goods or services are received.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAdvancesToSuppliers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current lease liabilities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 47<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_47_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_iii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAndLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAndLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The non-current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that do not meet the definition of current assets. [Refer: Current assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_ii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current lease liabilities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 47<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_47_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_iv&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherCurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherCurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherCurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherCurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherNoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherNoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherNoncurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherNoncurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_21_a_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInJointVenture</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShorttermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShorttermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InvestmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InvestmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_MRSLogisticaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_MRSLogisticaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CBSI1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CBSI1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_TransnordestinaLogisticaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_TransnordestinaLogisticaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=ifrs-full_JointOperationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=ifrs-full_JointOperationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_ItaEnergeticaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_ItaEnergeticaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>79
<FILENAME>R86.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6813390704">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>8. INVESTMENTS (Details 7) - CBSI - Companhia Brasileira De Servicos De Infraestrutura [Member]<br> R$ in Thousands</strong></div></th>
<th class="th">
<div>Nov. 29, 2019 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>ASSETS</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate', window );">Cash and cash equivalents</a></td>
<td class="nump">R$ 2,656<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AccountReceivableAsOfAcquisitionDate', window );">Accounts receivable</a></td>
<td class="nump">67,340<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate', window );">Deferred taxes</a></td>
<td class="nump">476<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherAssetsAsOfAcquisitionDate', window );">Other assets</a></td>
<td class="nump">11,301<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InventoryRecognisedAsOfAcquisitionDate', window );">Inventory</a></td>
<td class="nump">16,939<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate', window );">Fixed assets</a></td>
<td class="nump">9,123<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate', window );">Intangible assets</a></td>
<td class="nump">348<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AssetsRecognisedAsOfAcquisitionDate', window );">Total assets acquired</a></td>
<td class="nump">108,183<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>LIABILITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate', window );">Borrowings and financing</a></td>
<td class="nump">19,781<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate', window );">Trade payables</a></td>
<td class="nump">15,564<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PayrollAndRelatedTaxesRecognisedAsOfAcquisitionDate', window );">Payroll and related taxes</a></td>
<td class="nump">32,855<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate', window );">Tax payables</a></td>
<td class="nump">1,950<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionsRecognisedAsOfAcquisitionDate', window );">Provisions</a></td>
<td class="nump">5,369<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherLiabilitiesRecognisedAsOfAcquisitionDate', window );">Other liabilities</a></td>
<td class="nump">15,114<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LiabilitiesRecognisedAsOfAcquisitionDate', window );">Total liabilities assumed</a></td>
<td class="nump">90,633<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityInterestsOfAcquirer', window );">Equity acquired</a></td>
<td class="nump">R$ 17,550<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B64<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B64_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B64<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B64_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B64<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B64_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B64<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B64_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityInterestsOfAcquirer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B64<br> -Subparagraph f<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B64_f_iv&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityInterestsOfAcquirer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B64<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B64_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph IE72<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_IE72&amp;doctype=Illustrative%20Examples<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InventoryRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B64<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B64_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph IE72<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_IE72&amp;doctype=Illustrative%20Examples<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InventoryRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B64<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B64_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph IE72<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_IE72&amp;doctype=Illustrative%20Examples<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B64<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B64_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AccountReceivableAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to account receivable as of acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AccountReceivableAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AssetsRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to assets recognised as of acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AssetsRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LiabilitiesRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to liabilities recognised as of acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LiabilitiesRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherAssetsAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to other assets as of acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherAssetsAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherLiabilitiesRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to other liabilities recognised as of acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherLiabilitiesRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PayrollAndRelatedTaxesRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to payroll and related taxes recognised as of acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PayrollAndRelatedTaxesRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProvisionsRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to provisions recognised as of acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProvisionsRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointVenturesAxis=sid_CBSIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointVenturesAxis=sid_CBSIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>80
<FILENAME>R76.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6692509984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>6. INVENTORIES (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoriesAbstract', window );"><strong>Inventories [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoryNetOne', window );">Opening balance</a></td>
<td class="num">R$ (157,754)<span></span>
</td>
<td class="num">R$ (135,840)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence', window );">(Estimated losses) / Reversal of inventories with low turnover and obsolescence</a></td>
<td class="nump">23,201<span></span>
</td>
<td class="num">(21,914)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoryNetOne', window );">Closing balance</a></td>
<td class="num">R$ (134,553)<span></span>
</td>
<td class="num">R$ (157,754)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InventoriesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InventoriesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InventoryNetOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents beginning balance of inventory.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InventoryNetOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal low turnover and obsolescence.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>81
<FILENAME>R59.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795504544">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>23 OTHER OPERATING INCOME (EXPENSES) (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherOperatingIncomeExpensesAbstract', window );"><strong>Other Operating Income Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfOtherOperatingIncomeExpensesTableTextBlock', window );">Schedule of other operating income (expenses)</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; margin-right: 0pt; font: 11pt Times New Roman, Times, Serif"><tr><td style="vertical-align: bottom"></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td colspan="5" style="border-bottom: Black 1pt solid; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="vertical-align: bottom; width: 52%">&#160;</td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="vertical-align: bottom; width: 1%; text-align: right">&#160;</td>
    <td rowspan="2" style="border-bottom: rgb(0,0,0) 1px solid; width: 15%; text-align: right"><b>12/31/2018</b></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; width: 15%; text-align: right"><b>12/31/2017</b></td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td><b>Other operating income</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Indemnities</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">56,180</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">46,256</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">6,106</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Rentals
    and leases</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">9,462</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">5,430</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,841</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Dividends
    received</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">32,747</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">9,188</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">3,248</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">PIS
    and COFINS to compensate <sup>(1)</sup></td>
    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="text-align: right">123,677</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,102,365</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Contractual
    fines</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">4,486</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">3,965</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,970</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Actuarial
    pension plan</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">47,151</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">20,983</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">36,952</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Updated
    shares &#8211; Fair Value through profit or loss (VJR)&#160; (Note 12II)</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,655,813</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Contractual
    agreement <sup>(2)</sup></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">131,817</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Eletrobr&#225;s's
    compulsory loan <sup>(4)</sup></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">755,151</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Gain
    on sale of LLC</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,164,294</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Other
    revenues</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">98,250</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">27,749</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">18,018</td></tr>
<tr>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="vertical-align: bottom"><b>Other operating
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="text-align: right">(95,873)</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 9pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(19,685)</td>
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    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="text-align: right">(82,669)</td>
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">(104,086)</td>
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    <td style="padding-left: 9pt">&#160;</td>
    <td style="text-align: right">(97,627)</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">(44,570)</td></tr>
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    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="text-align: right">(114,603)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(27,260)</td>
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    <td style="text-align: right">(28,127)</td></tr>
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    <td style="padding-left: 9pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(136,827)</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">(15,775)</td></tr>
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    <td style="vertical-align: bottom; text-indent: 8pt">Idleness
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    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="text-align: right">(546,968)</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 9pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(26,171)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(33,738)</td>
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    <td style="text-align: right">(32,956)</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Research
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    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="text-align: right">(1,741)</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Advisory
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Healthcare
    plan expenses</td>
    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="text-align: right">(119,560)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(108,369)</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (97,837)</td></tr>
<tr>
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    <td style="padding-left: 9pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(17,490)</td>
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    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    5,807</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Cash
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    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="text-align: right">(790,353)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(370,191)</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (92,140)</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Updated
    shares &#8211; Fair value through profit or loss (Note 12II)</td>
    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="text-align: right">(118,780)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;Other expenses&#160;</td>
    <td style="padding-left: 9pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(149,068)</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(218,701)</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(56,477)</td></tr>
<tr>
    <td style="padding-left: 9pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>(2,406,851)</b></td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>(1,330,706)</b></td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>(646,944)</b></td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8.05pt"><b>Other
    operating income (expenses), net&#160; </b></td>
    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>(1,903,081)</b></td>
    <td style="border-bottom: Black 2pt double; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>2,705,337</b></td>
    <td style="border-bottom: Black 2pt double; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>177,342</b></td></tr>
</table>
<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#160;
Refers to non-inclusion of ICMS in the PIS and COFINS calculation basis.&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(2)&#160;&#160;&#160;&#160;
Referring to the contractual agreement signed for the supply of new equipment;&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(3)&#160;&#160;&#160;&#160;
Idleness in stocks: Due to the reforms in blast furnace 3, there was unused capacity in which the volume of production was below
normal.&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(4)&#160;&#160;&#160;&#160;
This is a net amount, certain and due, arising from the final judicial decision favorable to the Company, which is irreversible
and irrevocable, in order to apply the STJ's consolidated position on the subject, which culminated in sentencing the Eletrobr&#225;s
to the payment of the correct interest and monetary correction of the Compulsory Loan. The final judicial decision, as well as
the certainty about the amounts involved in the settlement of the judgment (judicial procedure to request the satisfaction of
the right), allowed the conclusion that the right to receive this value is certain. Thus, in line with our legal and accounting
advisors, we recognize the credits in noncurrent assets against the result of Other Operating Revenues. The monetary adjustment
2018 is presented in the note 25 - Financial Income (Expenses).</p><span></span>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823832000">
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<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>11 BORROWINGS, FINANCING AND DEBENTURES (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsFinancingAndDebenturesAbstract', window );"><strong>Borrowings financing and debentures [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AccruedCommisionOnRiskAssumption', window );">Accrued commision on risk assumption</a></td>
<td class="nump">R$ 10,531<span></span>
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<td class="nump">R$ 38,134<span></span>
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</tr>
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<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6814171888">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>11 BORROWINGS, FINANCING AND DEBENTURES (Details 1)<br> &#8364; in Thousands, R$ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="2">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th>
<th class="th" colspan="2">
<div>Dec. 31, 2019 </div>
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<th class="th" colspan="2">
<div>Dec. 31, 2019 </div>
<div>EUR (&#8364;)</div>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
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<td class="fn" style="border-bottom: 0px;"></td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total debt</a></td>
<td class="nump">R$ 11,775,093<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRate', window );">Average interest rate</a></td>
<td class="nump">6.66%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">6.66%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">6.66%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total debt | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 16,558,452<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=sid_LocalCurrencyMember', window );">Local Currency [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRate', window );">Average interest rate</a></td>
<td class="nump">5.71%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">5.71%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">5.71%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total debt</a></td>
<td class="nump">R$ 11,161,806<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_EUR', window );">Euro Member Countries, Euro</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRate', window );">Average interest rate</a></td>
<td class="nump">2.20%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">2.20%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">2.20%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total debt | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">&#8364; 370,445<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr><td colspan="7"></td></tr>
<tr><td colspan="7"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">In order to determine the average interest rates for debt contracts with floating rates, the Company used the rates applied as of December 31, 2019.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Borrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of outstanding funds that the entity is obligated to repay.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Borrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The interest rate on borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=sid_LocalCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=sid_LocalCurrencyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_EUR">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_EUR</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6814886704">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>12 FINANCIAL INSTRUMENTS (Details 3) - Dec. 31, 2019 - Foreign Exchange Risk [Member]<br> &#8364; in Thousands, $ in Thousands</strong></div></th>
<th class="th"><div>USD ($)</div></th>
<th class="th"><div>EUR (&#8364;)</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure</a></td>
<td class="num">$ (3,713,598)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CreditExposure', window );">Net foreign exchange exposure</a></td>
<td class="num">(1,115,885)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PerpetualBonds', window );">Perpetual Bonds</a></td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CreditExposureExcludingPerpetualBonds', window );">Net foreign exchange exposure excluding perpetual bonds</a></td>
<td class="num">(115,885)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Cash flow hedges [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CreditExposure', window );">Net foreign exchange exposure</a></td>
<td class="nump">2,530,713<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Swap CDI x U.S.Dollar [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CreditExposure', window );">Net foreign exchange exposure</a></td>
<td class="nump">67,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Borrowings And Financing [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure</a></td>
<td class="num">(4,096,899)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Trade Payables [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure</a></td>
<td class="num">(69,284)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Other Liabilities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure</a></td>
<td class="num">(2,680)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Total Liabilities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure</a></td>
<td class="num">(4,168,863)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Cash And Cash Equivalents Overseas [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure</a></td>
<td class="nump">105,485<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Trade Receivables [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure</a></td>
<td class="nump">346,264<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Other Assets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure</a></td>
<td class="nump">3,516<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Total Assets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure</a></td>
<td class="nump">$ 455,265<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">&#8364; (17,915)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CreditExposure', window );">Net foreign exchange exposure | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,085<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CreditExposureExcludingPerpetualBonds', window );">Net foreign exchange exposure excluding perpetual bonds | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,085<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Hedges of Net Investment in Foreign Operations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">24,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Borrowings And Financing [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(24,395)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Trade Payables [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(10,488)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Other Liabilities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(963)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Total Liabilities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(35,846)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Cash And Cash Equivalents Overseas [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,937<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Trade Receivables [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,179<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Other Assets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,815<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Total Assets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossCreditExposure', window );">Foreign exchange exposure | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#8364; 17,931<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CreditExposure">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph IG24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_IG24_a&amp;doctype=Implementation%20Guidance&amp;book=b<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph IG25<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_IG25_b&amp;doctype=Implementation%20Guidance&amp;book=b<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 36<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_36_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CreditExposure</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to credit exposure excluding perpetual bonds.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CreditExposureExcludingPerpetualBonds</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to gross credit exposure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_GrossCreditExposure</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to perpetual bonds.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PerpetualBonds</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_CashAndCashEquivalentsOverseasMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795225584">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>19 SHAREHOLDERS' EQUITY (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
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    <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Number
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>%
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>%
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Number
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>%
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>%
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<tr>
    <td>Vicunha A&#231;os S.A. (*)</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">679,522,254</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">48.97%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">49.24%</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">679,522,254</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">48.97%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">49.24%</td></tr>
<tr>
    <td>Rio Iaco Participa&#231;&#245;es S.A. (*)</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">58,193,503</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4.19%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4.22%</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">58,193,503</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4.19%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4.22%</td></tr>
<tr>
    <td>NYSE (ADRs)</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">262,206,103</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">18.90%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">19.00%</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">284,152,319</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">20.48%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">20.59%</td></tr>
<tr>
    <td>Other shareholders</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">380,192,687</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">27.40%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">27.55%</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">358,246,471</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">25.83%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">25.95%</td></tr>
<tr>
    <td style="border-top: Black 1pt solid"><b>Outstanding
    shares</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;1,380,114,547
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>99.47%</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>100.00%</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;1,380,114,547
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>99.47%</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>100.00%</b></td></tr>
<tr>
    <td>Treasury shares</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">7,409,500</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">0.53%</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">7,409,500</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">0.53%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="border-top: Black 1pt solid"><b>Total
    shares</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;1,387,524,047
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>100.00%</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;1,387,524,047
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>100.00%</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_77"></a>&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
Controlling group companies.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfShareBuybackProgramsTableTextBlock', window );">Schedule of share buyback programs</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The Company recognized a profit on the sale of the shares in the amount
of R$32,690 directly in equity.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"><b>Program</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Board&#8217;s
    Authorization</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Authorized
    quantity</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 16%; text-align: center"><b>Program
    period</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Average
    buyback price</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Minimum
    and maximum buyback price</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"><b>Number
    bought back</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Share
    cancelation</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Sale
    of shares</b></td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Balance
    in treasury</b></td></tr>
<tr>
    <td style="text-align: right">9&#186; (*)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">03/31/2015</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">32,770,055</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">From 4/01/2015 to
    6/30/2015</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">30,391,000</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">04/20/2018</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">30,391,000</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">From 4/20/2018 to
    4/30/2018</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">Not applicable</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">Not applicable</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">22,981,500</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">7,409,500</td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
There was no share buyback in this program.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfPositionOfTreasurySharesTableTextBlock', window );">Schedule of position of treasury shares</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
of December 31, 2019, the position of the treasury shares was as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td rowspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><b>Quantity
    purchased (Units)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td rowspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><b>Amount
    paid for the shares</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td rowspan="2" colspan="5" style="text-align: center"><b>Share
    price</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><b>Market
    value of shares in 12/31/2019 (*)</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Minimum</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Maximum</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b><i>Average</i></b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr>
    <td style="width: 16%; text-align: center">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    7,409,500</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 13%; text-align: center">R$ 58,264</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;R$&#160;&#160;&#160;&#160;&#160;&#160;
    4.48</td>
    <td style="width: 2%; text-align: center">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;R$
    10.07</td>
    <td style="width: 2%; text-align: center">&#160;</td>
    <td style="width: 13%; text-align: center">&#160;R$&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    7.86</td>
    <td style="width: 2%; text-align: center">&#160;</td>
    <td style="width: 26%; text-align: center">R$ 104,548</td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
The average quotation as of December 31, 2019 in the amount R$ 14.11 per share was used.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfBasicEarningsLossPerShareTableTextBlock', window );">Schedule of basic earnings (loss) per share</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Basic
earnings per share were calculated based on the profit/loss attributable to the owners of CSN divided by the weighted average
number of common shares outstanding during the year, excluding the common shares purchased and held as treasury shares, as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 44%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 3%">&#160;</td>
    <td style="border-top: Black 1pt solid; width: 16%; text-align: right"><b>12/31/2018</b></td>
    <td style="vertical-align: top; width: 3%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; width: 18%; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="5" style="text-align: center"><b>Common
    Shares</b></td></tr>
<tr>
    <td>&#160;</td>
    <td colspan="5" style="border-top: Black 1pt solid; text-align: center">&#160;</td></tr>
<tr>
    <td><b>(Loss) profit for the year</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"><b>1,789,067</b></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    5,074,136 </b></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    10,272 </b></td></tr>
<tr>
    <td style="vertical-align: bottom">Weighted average
    number of shares</td>
    <td style="vertical-align: bottom; text-align: right">1,380,114,547</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;
    1,373,250,595</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;
    1,357,133,047</td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Basic and
    diluted EPS</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"><b>1,29632</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"><b>3.69498</b></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>0.00757</b></td></tr></table><span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of basic earnings loss per share .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SummaryOfOwnershipStructureTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of ownership structure .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SummaryOfOwnershipStructureTableTextBlock</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SummaryOfPositionOfTreasurySharesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of position of treasury shares .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SummaryOfPositionOfTreasurySharesTableTextBlock</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SummaryOfShareBuybackProgramsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of share buyback programs .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SummaryOfShareBuybackProgramsTableTextBlock</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
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<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>87
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<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795430336">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>15 Taxes in installments (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TaxesInInstallmentsAbstract', window );"><strong>Taxes in Installments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfTaxesInInstallmentsTableTextBlock', window );">Schedule of taxes in installments</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
position of the Refis debts and other tax installment payment plans, recorded in taxes in installments in current and non-current
liabilities, as mentioned in note 13, is as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td colspan="3" style="text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td>&#160;</td>
    <td colspan="5" style="border-top: Black 1pt solid; text-align: center"><b>Current</b></td>
    <td style="border-top: rgb(0,0,0) 1px solid; text-align: center">&#160;</td>
    <td style="border-top: rgb(0,0,0) 1px solid">&#160;
    <b>Non-current</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Federal REFIS Law 11.941/09 </td>
    <td style="text-align: right">12,172</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">12,100</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">17,436</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">18,895</td></tr>
<tr>
    <td>Federal REFIS Law 12.865/13 </td>
    <td style="text-align: right">6,481</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">6,240</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">48,306</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">52,661</td></tr>
<tr>
    <td>Other taxes in installments </td>
    <td style="text-align: right">845</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,839</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,985</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,378</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>19,498</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>20,179</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>67,727</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>73,934</b></td></tr>
</table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SummaryOfTaxesInInstallmentsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of taxes in installments .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SummaryOfTaxesInInstallmentsTableTextBlock</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TaxesInInstallmentsAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>88
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6801110512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - Direct [Member]<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=sid_DirectMember', window );">Diplic II - Private Credit Balanced Mutual Fund [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NameOfExclusiveFund', window );">Exclusive fund name</a></td>
<td class="text">Diplic II - Private credit balanced mutual fund<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProportionOfOwnershipInterestInExclusiveFund', window );">Interest in exclusive fund</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="text">Investment fund<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=sid_DirectMember', window );">Caixa Vertice - Private Credit Balanced Mutual Fund [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NameOfExclusiveFund', window );">Exclusive fund name</a></td>
<td class="text">Caixa V&#233;rtice - Private credit balanced mutual fund<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProportionOfOwnershipInterestInExclusiveFund', window );">Interest in exclusive fund</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="text">Investment fund<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=sid_DirectMember', window );">VR1 - Private Credit Balanced Mutual Fund [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NameOfExclusiveFund', window );">Exclusive fund name</a></td>
<td class="text">VR1 - Private credit balanced mutual fund<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProportionOfOwnershipInterestInExclusiveFund', window );">Interest in exclusive fund</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Core business</a></td>
<td class="text">Investment fund<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the nature of the entity's operations and principal activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 138<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_138_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NameOfExclusiveFund">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to name of exclusive fund.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NameOfExclusiveFund</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProportionOfOwnershipInterestInExclusiveFund">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to proportion of ownership interest in exclusive fund.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProportionOfOwnershipInterestInExclusiveFund</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SummaryOfSignificantAccountingPoliciesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SummaryOfSignificantAccountingPoliciesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=sid_DirectMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=sid_DirectMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_ExclusiveFundsOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_ExclusiveFundsOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_ExclusiveFundsTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_ExclusiveFundsTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_ExclusiveFundsThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_ExclusiveFundsThreeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>89
<FILENAME>R97.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6828195264">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>10. INTANGIBLE ASSETS (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount', window );">Cash generating unity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 3,759,259<span></span>
</td>
<td class="nump">R$ 3,740,940<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis=sid_PackagingMember', window );">Packaging [Member] | Steel [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount', window );">Cash generating unity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">158,748<span></span>
</td>
<td class="nump">158,748<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis=sid_LongStelMember', window );">Long Stel [Member] | Steel [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount', window );">Cash generating unity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">388,698<span></span>
</td>
<td class="nump">385,604<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis=sid_MiningMember', window );">Mining [Member] | Minning [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount', window );">Cash generating unity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">3,196,588<span></span>
</td>
<td class="nump">3,196,588<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis=sid_OtherSteelMember', window );">Other Steel [Member] | Steel [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount', window );">Cash generating unity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">15,225<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember', window );">Goodwill [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount', window );">Cash generating unity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,606,156<span></span>
</td>
<td class="nump">3,590,931<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember', window );">Goodwill [Member] | Packaging [Member] | Steel [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount', window );">Cash generating unity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">158,748<span></span>
</td>
<td class="nump">158,748<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember', window );">Goodwill [Member] | Long Stel [Member] | Steel [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount', window );">Cash generating unity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">235,595<span></span>
</td>
<td class="nump">235,595<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember', window );">Goodwill [Member] | Mining [Member] | Minning [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount', window );">Cash generating unity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">3,196,588<span></span>
</td>
<td class="nump">3,196,588<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember', window );">Goodwill [Member] | Other Steel [Member] | Steel [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount', window );">Cash generating unity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">15,225<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_BrandNamesMember', window );">Trademarks and Patents [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
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<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">153,103<span></span>
</td>
<td class="nump">150,009<span></span>
</td>
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<tr class="rh">
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<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
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<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount', window );">Cash generating unity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">R$ 153,103<span></span>
</td>
<td class="nump">R$ 150,009<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">The goodwill of the Packaging cash-generating unit is shown net of impairment loss in the amount of R$109,330, recognized in 2011.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">The goodwill and trademark that are recorded in line item intangible assets at long steel segment, those transactions are derived from the business combination of Stahlwerk Thuringen GmbH ("SWT") and Gallardo Sections CSN. The assets mentioned are considered to have indefinite useful lives as they are expected to contribute indefinitely to the Company's cash flows.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">Refers to the goodwill based on expectations for future profitability, resulting from the acquisition of Namisa by CSN Mineracao concluded in December 2015, tested annually for the purpose of analyzing recoverability.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[4]</td>
<td style="vertical-align: top;" valign="top">On November 29, 2019, CSN acquired the entire stake held by CKTR Brasil Servicos Ltda., corresponding to 50% of CBSI's shares, and now holds 100% of CBSI's share capital.</td>
</tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount by which a cash-generating unit's (group of units') recoverable amount exceeds its carrying amount. [Refer: Carrying amount [member]; Cash-generating units [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2019-01-01<br> -Paragraph 134<br> -Subparagraph f<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_134_f_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2019-01-01<br> -Paragraph 135<br> -Subparagraph e<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_135_e_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6603301968">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>9. PROPERTY, PLANT AND EQUIPMENT (Details 3)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
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<td class="text">38 years<span></span>
</td>
<td class="text">38 years<span></span>
</td>
</tr>
<tr class="rh">
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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</td>
<td class="text">22 years<span></span>
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<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember', window );">Fixtures and Fixtures [Member]</a></td>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">11 years<span></span>
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<tr class="rh">
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment', window );">Average estimated useful lives</a></td>
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<td class="text">15 years<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 73<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_73_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795126768">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>27 COMMITMENTS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,096,086</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>2,583,757</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,599,437</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,150,935</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,172,980</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>4,645,562</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>8,568,914</b></td></tr></table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SummaryOfTakeOrPayContractsTableTextBlock">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of take or pay contracts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<DOCUMENT>
<TYPE>XML
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<FILENAME>R137.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795251840">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>14 INCOME TAX AND SOCIAL CONTRIBUTION (Details 4) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillAbstract', window );"><strong>Income Tax And Social Contribution [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Actuarial gains on defined benefit pension plan</a></td>
<td class="nump">R$ 215,306<span></span>
</td>
<td class="nump">R$ 176,700<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxRelatingToGainsLossesOnRemeasurementsOfDefinedBenefitPlansChargedOrCreditedDirectlyToEquity', window );">Estimated losses for deferred income and social contribution tax credits - actuarial gains</a></td>
<td class="num">(217,969)<span></span>
</td>
<td class="num">(180,048)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset', window );">Exchange differences on translating foreign operations</a></td>
<td class="num">(325,350)<span></span>
</td>
<td class="num">(325,350)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity', window );">Cash flow hedge accounting</a></td>
<td class="nump">426,961<span></span>
</td>
<td class="nump">490,041<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxRelatingToGainsLossesOnCashFlowHedgesNetOfTaxChargedOrCreditedDirectlyToEquity', window );">Estimated losses for deferred income and social contribution tax credits - cash flow hedge</a></td>
<td class="num">(426,961)<span></span>
</td>
<td class="num">(490,041)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity', window );">Total</a></td>
<td class="num">R$ (328,013)<span></span>
</td>
<td class="num">R$ (328,698)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Financial instruments, class [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_g_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxRelatingToGainsLossesOnCashFlowHedgesNetOfTaxChargedOrCreditedDirectlyToEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to income tax relating to gains losses on cash flow hedges net of tax charged or credited directly to equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxRelatingToGainsLossesOnCashFlowHedgesNetOfTaxChargedOrCreditedDirectlyToEquity</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to income tax relating to gains losses on remeasurements of defined benefit plans charged or credited directly to equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxRelatingToGainsLossesOnRemeasurementsOfDefinedBenefitPlansChargedOrCreditedDirectlyToEquity</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to income tax relating to hedges of investments in equity instruments charged or credited directly to equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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</div>
</body>
</html>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>93
<FILENAME>R133.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795108096">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>14 INCOME TAX AND SOCIAL CONTRIBUTION (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillAbstract', window );"><strong>Income Tax And Social Contribution [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxExpenseIncome', window );">Income tax and social contribution income (expense), current</a></td>
<td class="num">R$ (1,564,622)<span></span>
</td>
<td class="num">R$ (827,229)<span></span>
</td>
<td class="num">R$ (358,981)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncome', window );">Income tax and social contribution income (expense), deferred</a></td>
<td class="nump">2,398,400<span></span>
</td>
<td class="nump">576,895<span></span>
</td>
<td class="num">(50,128)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income tax and social contribution income (expense)</a></td>
<td class="num">R$ (833,778)<span></span>
</td>
<td class="nump">R$ 250,334<span></span>
</td>
<td class="nump">R$ 409,109<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTaxExpenseIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 80<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_80_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_g_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2019-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823704560">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>4 FINANCIAL INVESTMENTS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInvestmentsAbstract', window );"><strong>Financial investments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DetailInformationOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory', window );">Schedule of financial investment</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"><tr><td style="padding-left: 3.5pt; padding-right: 3.5pt"></td>
    <td colspan="7" style="text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>Current</b></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%">&#160;</td>
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    <td style="border-bottom: rgb(0,0,0) 1px solid; width: 11%; text-align: right"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td>
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    <td style="border-bottom: rgb(0,0,0) 1px solid; width: 11%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>CDB - Certificate of bank deposit <sup>(1)</sup></td>
    <td style="text-align: right">481,409 </td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">882,376</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Government securities <sup>(2)</sup></td>
    <td style="text-align: right">37,144 </td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">13,337</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Time Deposit <sup>(3)</sup></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">7,772</td></tr>
<tr>
    <td>Usiminas shares<sup>(4)</sup></td>
    <td style="text-align: right">2,114,620</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Bonds<sup>(5)</sup></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">95,719</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>2,633,173
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>895,713</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>95,719
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>7,772</b></td></tr>
</table>
<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#160;
Financial investment with restricted modality and linked to Bank Certificate of Deposit to secure a letter of guarantee from financial
institutions.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(2)&#160;&#160;&#160;&#160;
Investments in National Treasury Bills (LFT) managed by its exclusive funds.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(3)&#160;&#160;&#160;&#160;
As of December 31, 2019, the investments in Time Deposit in custody to cover additional expenses of the sale of LLC was fully
redeemed.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(4)&#160;&#160;&#160;&#160;
In December 2019, the Company opted to reclassify Usiminas' investment to current assets (see notes 8.f and 12.II), and part of
the shares guarantees a portion of the Company's debt.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(5)&#160;&#160;&#160;&#160;
Bonds with Fibra Bank due in February 2028.</p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to detail information of investments other than investments accounted for using equity method explanatory.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6799126864">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>8 INVESTMENTS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
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</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfDirectEquityInterestsInSubsidiariesJointVenturesJointOperationsAssociatesAndOtherInvestmentsTableTextBlock', window );">Schedule of direct equity interests in subsidiaries, joint ventures, joint operations, associates and other investments</a></td>
<td class="text"><p style="margin: 0 0 10pt; font: 9pt/115% Arial, Helvetica, Sans-Serif"><b>8.a)
Investments in joint ventures, joint operations, associates and other investments</b></p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%">
<tr>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
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        <p style="text-align: right; margin: 0">&#160;</p>
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        <p style="text-align: right; margin: 0">&#160;</p>
        <p style="text-align: right; margin: 0; font: 7pt Arial, Helvetica, Sans-Serif"><b>12/31/2019</b></p></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"></td>
    <td colspan="8" style="border-bottom: rgb(0,0,0) 1px solid; white-space: nowrap; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td colspan="9" style="border-bottom: rgb(0,0,0) 1px solid; white-space: nowrap; text-align: center"><b>Participation
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; vertical-align: middle; white-space: nowrap; text-align: center"><b>Assets</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: middle; white-space: nowrap">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; vertical-align: middle; white-space: nowrap; text-align: center"><b>Liabilities</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: middle; white-space: nowrap">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: middle; white-space: nowrap">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; vertical-align: middle; white-space: nowrap; text-align: center"><b>Fair
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    <td style="border-bottom: rgb(0,0,0) 1px solid; vertical-align: middle; white-space: nowrap"><p style="text-align: center; margin: 0; font: 7pt Arial, Helvetica, Sans-Serif"><b>Profit
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; vertical-align: middle; white-space: nowrap; text-align: center"><b>Assets</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: middle; white-space: nowrap; text-align: center">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: middle; white-space: nowrap; text-align: center">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; vertical-align: middle; white-space: nowrap; text-align: center"><p style="text-align: center; margin: 0; font: 7pt Arial, Helvetica, Sans-Serif"><b>Shareholders&#8217;</b></p>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: middle; white-space: nowrap; text-align: center">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; vertical-align: middle; white-space: nowrap; text-align: center"><b>Fair
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: middle; white-space: nowrap; text-align: center">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; vertical-align: middle; white-space: nowrap; text-align: center"><p style="text-align: center; margin: 0; font: 7pt Arial, Helvetica, Sans-Serif"><b>Profit
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        <p style="text-align: center; margin: 0; font: 7pt Arial, Helvetica, Sans-Serif"><b>(Loss)
        for</b></p>
        <p style="text-align: center; margin: 0; font: 7pt Arial, Helvetica, Sans-Serif"><b>the
        period</b></p></td></tr>
<tr style="background-color: rgb(217,225,242)">
    <td style="width: 20%; white-space: nowrap"><b>Joint-venture
    and Joint-operation</b></td>
    <td style="width: 1%; white-space: nowrap; text-align: center">&#160;</td>
    <td style="width: 7%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 1%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 7%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 1%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 7%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 1%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 7%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 1%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 7%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 1%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 7%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 1%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 7%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 1%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 7%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 1%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 7%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 1%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="width: 7%; white-space: nowrap; text-align: right">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap">MRS Log&#237;stica
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">4,145,205</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;
    2,616,218</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;
    433,635</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">187,597</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">445,383</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">194,403</td></tr>
<tr style="background-color: rgb(217,225,242)">
    <td style="white-space: nowrap">MRS - fair value
    amortization (Note 8.b)</td>
    <td style="white-space: nowrap; text-align: center">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;
    (11,747)</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;
    (11,746)</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap">CBSI
    - Companhia Brasileira de Servi&#231;os de Infraestrutura</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;
    6,695</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;
    25,941</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">19,997</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">5,944</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;
    4,501</td></tr>
<tr style="background-color: rgb(217,225,242)">
    <td style="white-space: nowrap">Transnordestina
    Log&#237;stica S.A.&#160; (*)</td>
    <td style="white-space: nowrap; text-align: center">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;
    4,398,434</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;
    3,209,378</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;
    1,189,056</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;
    271,116</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
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    (17,100)</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;
    4,065,604</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">2,883,851</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">1,181,753</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">271,116</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;
    (20,429)</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><b>8,543,639
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><b>5,825,596
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><b>2,718,043
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><b>704,751
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><b>&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
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    166,729 </b></td></tr>
<tr style="background-color: rgb(217,225,242)">
    <td style="white-space: nowrap"><b>Associates</b></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
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    44,435</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;
    26,308</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;
    14,404</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;
    (5,087)</td></tr>
<tr style="background-color: rgb(217,225,242)">
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><b>&#160;&#160;
    44,435 </b></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">28,566</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td></tr>
<tr style="background-color: rgb(217,225,242)">
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><b>&#160;&#160;
    47,300 </b></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><b>&#160;
    2,279,189 </b></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td></tr>
<tr style="background-color: rgb(217,225,242)">
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    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><b>&#160;
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td></tr>
<tr style="background-color: rgb(217,225,242)">
    <td style="white-space: nowrap"><b>Other Investiments</b></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
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    157</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">171</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;
    112</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;
    2,316</td></tr>
<tr style="background-color: rgb(217,225,242)">
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><b>&#160;
    157 </b></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><b>171
    </b></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><b>&#160;&#160;
    112 </b></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><b>&#160;&#160;
    2,316 </b></td></tr>
<tr>
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    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; white-space: nowrap; text-align: right"><b>3,482,974</b></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; white-space: nowrap; text-align: right"><b>5,630,613</b></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td></tr>
<tr style="background-color: rgb(217,225,242)">
    <td style="white-space: nowrap"><b>Total Equity
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    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: rgb(0,0,0) 1px solid; border-bottom: rgb(0,0,0) 3px double; white-space: nowrap; text-align: right"><b>125,715&#160;</b></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: rgb(0,0,0) 1px solid; border-bottom: rgb(0,0,0) 3px double; white-space: nowrap; text-align: right"><b>135,706&#160;
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<tr>
    <td style="white-space: nowrap"><b>Investment properties</b></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right"><b>101,195&#160;</b></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td></tr>
<tr style="background-color: rgb(217,225,242)">
    <td style="white-space: nowrap"><b>Total Investments</b></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: rgb(0,0,0) 1px solid; border-bottom: rgb(0,0,0) 3px double; white-space: nowrap; text-align: right"><p style="text-align: right; margin: 0">&#160;</p>
        <p style="text-align: right; margin: 0; font: 10pt Times New Roman, Times, Serif"><b>3,584,169&#160;
        </b></p></td>
    <td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="white-space: nowrap; text-align: right; font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="border-top: rgb(0,0,0) 1px solid; border-bottom: rgb(0,0,0) 3px double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><p style="text-align: right; margin: 0; font: 10pt Times New Roman, Times, Serif">&#160;</p>
        <p style="text-align: right; margin: 0; font: 10pt Times New Roman, Times, Serif"><b>&#160;
        5,630,613&#160;</b></p></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td></tr>
</table>
<p style="margin: 0 0 10pt; font-size: 7pt; line-height: 115%">(*)
As of December 31, 2019, and 2018, the Fair Value generated in the loss of control of Transnordestina Log&#237;stica S.A. is R$
659,105 and impairment of R$ 387,989.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfChangesOfInvestmentsBalancesInSubsidiariesJointVenturesJointOperationsAssociatesAndOtherInvestmentsTableTextBlock', window );">Schedule of changes of investments balances in subsidiaries, joint ventures, joint operations, associates and other investments</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Changes of investments balances in joint ventures, joint operations, associates and other investments</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 69%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 15%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 15%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td><b>Opening balance of investments</b></td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>5,630,613</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>5,499,995</b></td></tr>
<tr>
    <td>Capital increase</td>
    <td style="text-align: right">27,909</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Dividends <sup>(1)</sup></td>
    <td style="text-align: right">(94,603)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(87,846)</td></tr>
<tr>
    <td>Comprehensive income <sup>(2)</sup></td>
    <td style="text-align: right">(2,592)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">272</td></tr>
<tr>
    <td>Equity in results of affiliated companies <sup>(3)</sup></td>
    <td style="text-align: right">175,524</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">173,145</td></tr>
<tr>
    <td>Receipt arising from the sale of Usiminas&#8217;
    shares</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(39,377)</td></tr>
<tr>
    <td>Update of shares classified at fair value through
    profit or loss (Note 12 II)</td>
    <td style="text-align: right">(118,780)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">96,133</td></tr>
<tr>
    <td>Reclassification of Usiminas shares</td>
    <td style="text-align: right">(2,114,620)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Consolidation CBSI (Note 8d)</td>
    <td style="text-align: right">(8,775)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Amortization of fair value - investment MRS</td>
    <td style="text-align: right">(11,747)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(11,746)</td></tr>
<tr>
    <td>Others</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">45</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">37</td></tr>
<tr>
    <td><b>Closing balance of investments</b></td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>3,482,974</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>5,630,613</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(1)
In 2019, refers to the allocation of dividends of It&#225; Energ&#233;tica, CSN Energia, CSN Minera&#231;&#227;o, Sepetiba Tecon,
CBSI &#8211; Companhia Brasileira de Servi&#231;os de Infraestrutura and joint venture MRS Log&#237;stica.&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(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.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(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&#180;s transactions
with these companies.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfEquityInResultsTableTextBlock', window );">Schedule of equity in results</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"><tr><td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="width: 15%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr>
    <td><b>Equity in results of affiliated companies</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="text-indent: 8pt">MRS Log&#237;stica
    S.A.</td>
    <td style="text-align: right">187,597</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">194,403</td></tr>
<tr>
    <td style="text-indent: 8pt">CBSI - Companhia Brasileira
    de Servi&#231;os de Infraestrutura <sup>(1)</sup></td>
    <td style="text-align: right">6,695</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">4,501</td></tr>
<tr>
    <td style="text-indent: 8pt">Transnordestina Log&#237;stica
    S.A.</td>
    <td style="text-align: right">(17,100)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(20,429)</td></tr>
<tr>
    <td style="text-indent: 8pt">Arvedi Metalfer do
    Brasil S.A.</td>
    <td style="text-align: right">(1,682)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(5,087)</td></tr>
<tr>
    <td style="text-indent: 8pt">Others</td>
    <td style="text-align: right">14</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(243)</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>175,524
    </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>173,145</b></td></tr>
<tr>
    <td><b>Eliminations</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="text-indent: 8pt">To cost of sales</td>
    <td style="text-align: right">(57,908)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(42,806)</td></tr>
<tr>
    <td style="text-indent: 8pt">To taxes</td>
    <td style="text-align: right">19,689</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">14,554</td></tr>
<tr>
    <td><b>Others</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="text-indent: 8pt">Amortization of fair
    value &#8211; investment in MRS</td>
    <td style="text-align: right">(11,747)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(11,746)</td></tr>
<tr>
    <td style="text-indent: 8pt">Others</td>
    <td style="text-align: right">157</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">2,559</td></tr>
<tr>
    <td><b>Equity in results adjusted</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>125,715
    </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>135,706</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(1)
Refers to the equity in results of affiliated companies until November 30, 2019.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfJointVenturesAndJointOperationsFinancialInformationTableTextBlock', window );">Schedule of joint ventures and joint operations financial information</a></td>
<td class="text"><p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
balances of the balance sheets and income statements of joint venture and joint operation are presented as follows and refer to
100% of the companies&#180; results:&#160;</font></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
<tr>
    <td style="white-space: nowrap; vertical-align: bottom; width: 23%; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; width: 1%; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; width: 10%; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; width: 1%; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; width: 10%; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; width: 1%; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; width: 10%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>12/31/2019</b></font></td>
    <td style="white-space: nowrap; vertical-align: bottom; width: 1%; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; width: 10%; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; width: 1%; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; vertical-align: bottom; width: 1%; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; width: 10%; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom">
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<tr>
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<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">65,793
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">2,091
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    19,234 </font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">29,870
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<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">Advances
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">20,100
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;363
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">17,750
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">73
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">937
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<tr style="vertical-align: bottom; background-color: #DCE6F1">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">Other
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    1,326,281 </font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">59,405
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">15,955
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    736,768 </font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">41,284
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">108,851
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">16,718
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<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>79,811
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>82,111
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>1,100,480
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>43,448
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>129,819
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>47,525
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<tr style="vertical-align: bottom; background-color: #DCE6F1">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">Other
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">789,562
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">258,391
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">24,361
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">222,630
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">25,840
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<tr style="vertical-align: bottom; background-color: #DCE6F1">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    8,316,033 </font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    8,968,447 </font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    426,403 </font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">6,482,292
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">6,324
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    8,428,567 </font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">457,578
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<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    9,105,595 </b></font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>7,286,862
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>8,435
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    8,651,197 </b></font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>483,418
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<tr style="vertical-align: bottom; background-color: #DCE6F1">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>11,122,272
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>8,387,342
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>51,883
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    8,781,016 </b></font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>530,943
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<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: #DCE6F1">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Current
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">Borrowings
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">653,784
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">103,877
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">4,350
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: #DCE6F1">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">Other
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    <td style="white-space: nowrap; background-color: white; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    1,561,684 </font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">171,821
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">16,793
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">1,368,290
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">33,844
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">179,816
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">18,298
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<tr style="vertical-align: bottom; background-color: #DCE6F1">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>275,698
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>16,793
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>1,791,083
    </b></font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>38,194
    </b></font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>255,722
    </b></font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>18,298
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<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Non-current
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    <td style="white-space: nowrap; background-color: white; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: #DCE6F1">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">Borrowings
    and financing</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    6,084,424 </font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">2,111,518
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">1,262
    </font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    5,754,073 </font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">Leases
    </font></td>
    <td style="white-space: nowrap; background-color: white; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    1,650,758 </font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: #DCE6F1">
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>530,943
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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; width: 20%; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; width: 1%; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; width: 1%; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; width: 1%; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; width: 1%; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; width: 1%; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom; background-color: #DCE6F1">
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom; background-color: #DCE6F1">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">(142,254)</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom; background-color: #DCE6F1">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">Operating
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 8pt; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">Financial
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 10.9pt"><font style="font: 10pt Times New Roman, Times, Serif">1,183
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom; background-color: #DCE6F1">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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<tr style="vertical-align: bottom; background-color: #DCE6F1">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
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</table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeterminationOfPurchasePriceTableTextBlock', window );">Schedule of determination of the purchase price</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Determination
of the purchase price:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 72%; text-align: center"><b>Description</b></td>
    <td style="border-top: Black 1pt solid; width: 2%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: center"><b>R$
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    <td style="border-top: Black 1pt solid; width: 2%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Reference</b></td></tr>
<tr>
    <td style="text-align: justify">Fair value of the
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    <td style="text-align: justify">&#160;</td>
    <td style="text-align: right">8,775</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: center">(i)</td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; text-align: justify">Amount
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">24,000</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(ii)</td></tr>
<tr>
    <td style="border-bottom: Black 2.25pt double"><b>Purchase
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    <td style="text-align: justify">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>32,775</b></td>
    <td style="text-align: justify">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: justify">&#160;</td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">i.
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<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">ii.
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</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DisclosureOfBusinessCombinationsTableTextBlock', window );">Schedule of business combination</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Below
are the values resulting from the business combination:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 74%; text-align: center"><b>Assumptions</b></td>
    <td style="border-top: Black 1pt solid; width: 5%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 21%; text-align: center"><b>R$</b></td></tr>
<tr>
    <td style="text-align: justify">Consideration paid
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    <td style="text-align: justify">&#160;</td>
    <td style="text-align: right">24,000</td></tr>
<tr>
    <td style="text-align: justify">Fair value of the
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">8,775</td></tr>
<tr>
    <td style="text-decoration: underline; text-align: justify"><b><u>Total
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    <td style="text-align: justify">&#160;</td>
    <td style="text-align: right"><b>32,775</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Fair value of
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(17,550)</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom"><b>Goodwill</b></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>15,225</b></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfCondensedBalanceSheetTableTextBlock', window );">Schedule of balance sheet</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
balance sheet of the assets acquired, and liabilities assumed on November 29, 2019 is shown below:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="width: 84%"><b>ASSETS</b></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 15%">&#160;</td></tr>
<tr>
    <td>Cash and cash equivalents</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">2,656</td></tr>
<tr>
    <td>Accounts receivable</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160; 67,340</td></tr>
<tr>
    <td>Deferred taxes</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">476</td></tr>
<tr>
    <td>Other assets</td>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: right">&#160; 11,301</td></tr>
<tr>
    <td>Inventory</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160; 16,939</td></tr>
<tr>
    <td>Fixed assets</td>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: right">9,123</td></tr>
<tr>
    <td>Intangible assets</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">348</td></tr>
<tr>
    <td><b>Total assets acquired</b></td>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;&#160;
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<tr>
    <td><b>LIABILITIES</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td>Borrowings and financing</td>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: right">&#160; 19,781</td></tr>
<tr>
    <td>Trade payables</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160; 15,564</td></tr>
<tr>
    <td>Payroll and related taxes</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160; 32,855</td></tr>
<tr>
    <td>Tax payables</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,950</td></tr>
<tr>
    <td>Provisions</td>
    <td>&#160;</td>
    <td style="text-align: right">5,369</td></tr>
<tr>
    <td>Other liabilities</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160; 15,114</td></tr>
<tr>
    <td><b>Total liabilities assumed</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>&#160;
    90,633 </b></td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"><b>Equity
    acquired</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
    17,550</b></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfAssumptionsForInvestmentImpairmentTestTableTextBlock', window );">Schedule of assumptions for impairment test</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Already with a view to implementing these activities, during 2019 some land and buildings that were
classified as fixed assets were reclassified to investment properties as shown below:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="width: 53%">&#160;</td>
    <td style="width: 15%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 15%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 15%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Land</b></td>
    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Buildings</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Total</b></td></tr>
<tr>
    <td>Cost</td>
    <td style="text-align: right; text-indent: 7pt">68,877</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">53,816</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">122,693</td></tr>
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    <td>Accumulated depreciation</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">(21,498)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">(21,498)</td></tr>
<tr>
    <td><b>Balance at December 31,2019</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 7.05pt"><b>68,877</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 7.05pt"><b>32,318</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 7.05pt"><b>101,195</b></td></tr></table><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the determination of purchase price .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of changes of investments balances in subsidiaries joint ventures joint operations associates and other investments .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of joint ventures and joint operations financial information .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6816323760">
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<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>12. FINANCIAL INSTRUMENTS (Details 12) - 12 months ended Dec. 31, 2019 - Foreign Exchange Risk [Member]<br> &#8364; in Thousands, $ in Thousands</strong></div></th>
<th class="th"><div>USD ($)</div></th>
<th class="th"><div>EUR (&#8364;)</div></th>
<th class="th"><div>EUR (&#8364;)</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Swap CDI x Dollar [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Notional amount</a></td>
<td class="nump">$ 67,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrencyRisk', window );">Risk</a></td>
<td class="text">Dollar<span></span>
</td>
<td class="text">Dollar<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Currency Position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Notional amount</a></td>
<td class="num">$ (3,713,598)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrencyRisk', window );">Risk</a></td>
<td class="text">Dollar<span></span>
</td>
<td class="text">Dollar<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Consolidated exchange position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Notional amount</a></td>
<td class="num">$ (1,115,885)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrencyRisk', window );">Risk</a></td>
<td class="text">Dollar<span></span>
</td>
<td class="text">Dollar<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Dollar-to-Euro Swap [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Notional amount</a></td>
<td class="nump">$ 12,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrencyRisk', window );">Risk</a></td>
<td class="text">Dollar<span></span>
</td>
<td class="text">Dollar<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Probable Scenario [Member] | Swap CDI x Dollar [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss</a></td>
<td class="nump">$ 31,081<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Probable Scenario [Member] | Currency Position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss</a></td>
<td class="num">(1,722,738)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Probable Scenario [Member] | Consolidated exchange position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss</a></td>
<td class="num">(517,659)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Probable Scenario [Member] | Dollar-to-Euro Swap [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss</a></td>
<td class="num">(2,463)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Scenario 1 [Member] | Swap CDI x Dollar [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss</a></td>
<td class="nump">67,514<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Scenario 1 [Member] | Currency Position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss</a></td>
<td class="num">(3,742,100)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Scenario 1 [Member] | Consolidated exchange position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss</a></td>
<td class="num">(1,124,450)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Scenario 1 [Member] | Dollar-to-Euro Swap [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss</a></td>
<td class="nump">9,021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Scenario 2 [Member] | Swap CDI x Dollar [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss</a></td>
<td class="nump">135,028<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Scenario 2 [Member] | Currency Position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss</a></td>
<td class="num">(7,484,200)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Scenario 2 [Member] | Consolidated exchange position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss</a></td>
<td class="num">(2,248,900)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Scenario 2 [Member] | Dollar-to-Euro Swap [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss</a></td>
<td class="nump">$ 15,944<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Currency Position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Notional amount | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">&#8364; (17,915)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrencyRisk', window );">Risk</a></td>
<td class="text">Euro<span></span>
</td>
<td class="text">Euro<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Consolidated exchange position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Notional amount | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,085<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Probable Scenario [Member] | Currency Position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">&#8364; (1,637)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Probable Scenario [Member] | Consolidated exchange position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">557<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Scenario 1 [Member] | Currency Position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(20,291)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Scenario 1 [Member] | Consolidated exchange position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,892<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Scenario 2 [Member] | Currency Position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(40,582)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Scenario 2 [Member] | Consolidated exchange position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#8364; 13,784<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Cash flow hedges [member] | UNITED STATES</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Notional amount</a></td>
<td class="nump">$ 2,530,713<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrencyRisk', window );">Risk</a></td>
<td class="text">Dollar<span></span>
</td>
<td class="text">Dollar<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Cash flow hedges [member] | UNITED STATES | Probable Scenario [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss</a></td>
<td class="nump">$ 1,173,998<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Cash flow hedges [member] | UNITED STATES | Scenario 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss</a></td>
<td class="nump">2,550,136<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Cash flow hedges [member] | UNITED STATES | Scenario 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss</a></td>
<td class="nump">$ 5,100,272<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Hedges of Net Investment in Foreign Operations [Member] | Euro Member Countries, Euro</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Notional amount | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#8364; 24,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrencyRisk', window );">Risk</a></td>
<td class="text">Euro<span></span>
</td>
<td class="text">Euro<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Hedges of Net Investment in Foreign Operations [Member] | Euro Member Countries, Euro | Consolidated exchange position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrencyRisk', window );">Risk</a></td>
<td class="text">Euro<span></span>
</td>
<td class="text">Euro<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Hedges of Net Investment in Foreign Operations [Member] | Euro Member Countries, Euro | Probable Scenario [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#8364; 11,359<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Hedges of Net Investment in Foreign Operations [Member] | Euro Member Countries, Euro | Scenario 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">27,183<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Hedges of Net Investment in Foreign Operations [Member] | Euro Member Countries, Euro | Scenario 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss', window );">Impact on profit or loss | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#8364; 54,366<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_24_b&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotionalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotionalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CurrencyRisk">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to currency risk.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CurrencyRisk</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=country_US">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=country_US</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgingInstrumentsAxis=ifrs-full_CurrencySwapContractMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=ifrs-full_CurrencySwapContractMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgingInstrumentsAxis=sid_CurrencyPositionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_CurrencyPositionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgingInstrumentsAxis=sid_ConsolidatedExchangePositionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_ConsolidatedExchangePositionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgingInstrumentsAxis=sid_DollarToEuroSwapMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_DollarToEuroSwapMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sid_ProbableScenarioMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sid_ProbableScenarioMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_EUR">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_EUR</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfHedgesAxis=ifrs-full_CashFlowHedgesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfHedgesAxis=ifrs-full_CashFlowHedgesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfHedgesAxis=ifrs-full_HedgesOfNetInvestmentInForeignOperationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfHedgesAxis=ifrs-full_HedgesOfNetInvestmentInForeignOperationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>97
<FILENAME>R110.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6835671360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>12. FINANCIAL INSTRUMENTS (Details 4) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgingInstrument', window );">Impact on finance income (expenses)</a></td>
<td class="nump">R$ 185,525<span></span>
</td>
<td class="num">R$ (1,045,771)<span></span>
</td>
<td class="nump">R$ 41,153<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgingInstrumentAssets', window );">Asset position</a></td>
<td class="nump">350,308<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgingInstrumentLiabilities', window );">Liability position</a></td>
<td class="num">(344,741)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Fair market value of amounts receivable/(payable)</a></td>
<td class="nump">5,567<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgingInstrument', window );">Impact on finance income (expenses)</a></td>
<td class="nump">R$ 4,986<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | Dollar-to-Euro Swap [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingInstrumentNameOFCounterparties', window );">Counterparties name</a></td>
<td class="text">Total Dollar-to-Euro swap<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Notional amount</a></td>
<td class="nump">R$ 12,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgingInstrumentAssets', window );">Asset position</a></td>
<td class="nump">51,923<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgingInstrumentLiabilities', window );">Liability position</a></td>
<td class="num">(50,559)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Fair market value of amounts receivable/(payable)</a></td>
<td class="nump">1,364<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgingInstrument', window );">Impact on finance income (expenses)</a></td>
<td class="nump">R$ 783<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | Swap CDI x Dollar [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingInstrumentNameOFCounterparties', window );">Counterparties name</a></td>
<td class="text">Total Swap CDI x dollar<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Notional amount</a></td>
<td class="nump">R$ 67,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgingInstrumentAssets', window );">Asset position</a></td>
<td class="nump">298,385<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgingInstrumentLiabilities', window );">Liability position</a></td>
<td class="num">(294,182)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Fair market value of amounts receivable/(payable)</a></td>
<td class="nump">4,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgingInstrument', window );">Impact on finance income (expenses)</a></td>
<td class="nump">R$ 4,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | BCP [Member] | Dollar-to-Euro Swap [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingInstrumentNameOFCounterparties', window );">Counterparties name</a></td>
<td class="text">BCP<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingInstrumentMaturityTerm', window );">Maturity</a></td>
<td class="text">Feb.  07,  2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingInstrumentFunctionalCurrency', window );">Functional Currency</a></td>
<td class="text">Dollar<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Notional amount</a></td>
<td class="nump">R$ 12,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgingInstrumentAssets', window );">Asset position</a></td>
<td class="nump">51,923<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgingInstrumentLiabilities', window );">Liability position</a></td>
<td class="num">(50,559)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Fair market value of amounts receivable/(payable)</a></td>
<td class="nump">1,364<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgingInstrument', window );">Impact on finance income (expenses)</a></td>
<td class="nump">R$ 783<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member] | Bradesco [Member] | Swap CDI x Dollar [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingInstrumentNameOFCounterparties', window );">Counterparties name</a></td>
<td class="text">Bradesco<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingInstrumentMaturityTerm', window );">Maturity</a></td>
<td class="text">Oct.  02,  2023<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingInstrumentFunctionalCurrency', window );">Functional Currency</a></td>
<td class="text">Dollar<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Notional amount</a></td>
<td class="nump">R$ 67,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgingInstrumentAssets', window );">Asset position</a></td>
<td class="nump">298,385<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgingInstrumentLiabilities', window );">Liability position</a></td>
<td class="num">(294,182)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Fair market value of amounts receivable/(payable)</a></td>
<td class="nump">4,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgingInstrument', window );">Impact on finance income (expenses)</a></td>
<td class="nump">R$ 4,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets; Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 22<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_22_b&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnHedgingInstrument">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_24_a_i&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnHedgingInstrument</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgingInstrumentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24A_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgingInstrumentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24A_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotionalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotionalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_HedgingInstrumentFunctionalCurrency">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to hedging instrument functional currency.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_HedgingInstrumentFunctionalCurrency</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_HedgingInstrumentMaturityTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to hedging instrument maturity term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_HedgingInstrumentMaturityTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_HedgingInstrumentNameOFCounterparties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to hedging instrument name o f counterparties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_HedgingInstrumentNameOFCounterparties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=sid_DollarToEuroSwapMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialInstrumentsAxis=sid_DollarToEuroSwapMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=sid_SwapCDIDollarMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialInstrumentsAxis=sid_SwapCDIDollarMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CounterpartiesAxis=sid_BCPMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=sid_BCPMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CounterpartiesAxis=sid_BradescoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=sid_BradescoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>98
<FILENAME>R114.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6799619856">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>12. FINANCIAL INSTRUMENTS (Details 8) - Foreign Exchange Risk [Member] - Hedges of Net Investment in Foreign Operations [Member]<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$) </div>
<div>ExchangeRate</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 120,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization', window );">Amortized part</a></td>
<td class="num">(96,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations', window );">Impact on Shareholders' equity</a></td>
<td class="nump">R$ 1,469<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Non-derivative Financial Liabilities In EUR - Debt Contract [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">09/30/2015<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Non-derivative financial liabilities in EUR &#8211; Debt contract<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Investments in subsidiaries which EUR is the functional currency<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">4.0825<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 120,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization', window );">Amortized part</a></td>
<td class="num">(96,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations', window );">Impact on Shareholders' equity</a></td>
<td class="nump">R$ 1,469<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AveragePriceOfHedgingInstrument">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average price of a hedging instrument. [Refer: Hedging instruments [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 23B<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23B_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AveragePriceOfHedgingInstrument</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 22<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_22_b&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the nature of risks being hedged.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 22<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_22_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfNatureOfRisksBeingHedged</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of a hedged item, recognised as an asset. [Refer: Hedged items [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24B<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24B_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgedItemAssets</td>
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<tr>
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<tr>
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<td>instant</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of other comprehensive income, net of tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 39<br> -IssueDate 2019-01-01<br> -Paragraph 102<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=39&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_102_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 9<br> -IssueDate 2019-01-01<br> -Paragraph 6.5.13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=9&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_6.5.13_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6830818128">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>12 FINANCIAL INSTRUMENTS (Tables)<br></strong></div></th>
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    <td style="text-indent: 8pt">&#160;</td>
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    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160; 2,047,931</td>
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    <td style="text-align: right">&#160; 2,047,931</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,078,182</td>
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    <td style="text-align: right">&#160; 2,078,182</td></tr>
<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">7</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">44,554</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 44,554</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 46,171</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 46,171</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 16pt">Derivative financial
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    <td>&#160;</td>
    <td style="text-align: center">7</td>
    <td>&#160;</td>
    <td style="text-align: right">1,364</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 1,364</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">351</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 351</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 16pt">Trading securities</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">7</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">4,034</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 4,034</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">4,503</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 4,503</td></tr>
<tr>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">7</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">2,675</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>5,398
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>4,854
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>5,270,745
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
    5,275,599 </b></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8.05pt">&#160;</td>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="text-indent: 8.05pt"><b>Non current</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 16pt">Financial investments</td>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: center">4</td>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">95,719</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 95,719</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">7,772</td>
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">7</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 7,059</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 7,059</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">7,451</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 7,451</td></tr>
<tr style="vertical-align: bottom">
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    Eletrobr&#225;s</td>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: center">7</td>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">845,284</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 845,284</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 813,428</td>
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    <td style="text-align: right">&#160; 813,428</td></tr>
<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">7</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">846,300</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 846,300</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 706,605</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 706,605</td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: center">8</td>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: right">47,300</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 47,300</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,279,189</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 2,279,189</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 16pt">Derivative financial
    instruments</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">7</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">4,203</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 4,203</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-indent: 8.05pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>51,503
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>2,279,189
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>1,535,256
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
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<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>56,901
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;
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<tr>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 8pt">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">5,681,797</td>
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    <td style="text-align: right">&#160; 5,681,797</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 24pt">Leases</td>
    <td style="text-indent: 8pt">&#160;</td>
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    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">35,040</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 35,040</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 24pt">Trade
    payables</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;
    3,012,654</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">3,408,056</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;
    3,408,056</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 24pt">Trade
    payables - Drawee risk</td>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;
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    <td style="text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;
    1,121,312</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;
    1,121,312</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;
    65,766</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;
    65,766</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 24pt">Dividends
    and interest on equity</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">13,252</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;
    13,252</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;
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<tr style="vertical-align: bottom">
    <td style="text-indent: 16.05pt"><b>Total</b></td>
    <td style="text-indent: 8.05pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
    9,334,492 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
    9,334,492 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
    10,087,624 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
    10,087,624 </b></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 16.05pt">&#160;</td>
    <td style="text-indent: 8.05pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 8.05pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 16.05pt"><b>Non current</b></td>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 24pt">Borrowings and financing</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160; 11</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">22,938,469</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 22,938,469</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 23,260,944</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 23,260,944</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 24pt">Leases</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;13.a</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">439,350</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 439,350</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="text-indent: 8.05pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>23,377,819
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
    23,260,944 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
    23,260,944 </b></td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>32,712,311
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;
    33,348,568 </b></td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;
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</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock', window );">Schedule of financial instruments at fair value through profit or loss</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
following table shows the financial instruments recognized at fair value through profit or loss using a valuation method:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Consolidated</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="vertical-align: bottom; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="3" style="vertical-align: bottom; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Level
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    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Level
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    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Balances</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Level
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    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Level
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    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Balances</b></td></tr>
<tr>
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    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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<tr>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 7.05pt"><b>Financial
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    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">47,300</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,279,189</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="vertical-align: bottom; text-indent: 14pt">Financial
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    <td style="vertical-align: bottom; text-indent: 14pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">4,203</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">4,203</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td></tr>
<tr>
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    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>5,567</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>56,901</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>2,283,692</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>351</b></td>
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</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock', window );">Schedule of other Operating Income and Expenses</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">In
accordance with the Company's policy, gains and losses arising from changes in the share price are recorded directly in the statement
of income under Other Operating Income and Expenses.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><b>Class
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    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td colspan="7" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>12/31/2019</b></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>12/31/2019</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Quantity
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    <td style="text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Interest
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    <td style="text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Share
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    <td style="text-align: center">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1pt solid; text-align: center"><b>Closing
    Balance</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Quantity
    </b></td>
    <td style="text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Interest
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    <td style="text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Share
    price</b></td>
    <td style="text-align: center">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; text-align: center"><b>Closing
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Fair
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<tr>
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    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">107,156,651</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">15.19%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">9.87</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 10%; text-align: right">1,057,636</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">107,156,651</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">15.19%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">11.44</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">1,225,872</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">(168,236)</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">111,144,456</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">29.29%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">9.51</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,056,984</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">111,144,456</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">29.29%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">9.22</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,024,751</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">32,232</td></tr>
<tr>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>2,114,620</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>2,250,623</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>(136,004)</b></td></tr>
<tr>
    <td style="text-align: center">PATI3</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">2,065,529</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">11.31%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">22.90</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">47,300</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,997,642</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">11.33%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">14.30</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">28,566</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">17,224</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>2,161,920</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>2,279,189</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(118,780)</b></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfForeignExchangeExposureTableTextBlock', window );">Schedule of foreign exchange exposure</a></td>
<td class="text"><p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
consolidated net exposure as of December 31, 2019 is as follows:&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 68%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid"><b>Foreign
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    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>(Amounts
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>(Amounts
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<tr>
    <td style="vertical-align: bottom">Cash and cash
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">105,485</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">10,937</td></tr>
<tr>
    <td style="vertical-align: bottom">Trade receivables</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">346,264</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,179</td></tr>
<tr>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">3,516</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">5,815</td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Total Assets</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>455,265
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>17,931
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<tr>
    <td style="vertical-align: bottom">Borrowings and
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(4,096,899)</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="vertical-align: bottom">Trade payables</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(69,284)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(10,488)</td></tr>
<tr>
    <td style="vertical-align: bottom">Other liabilities</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(2,680)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(963)</td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Total Liabilities</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(4,168,863)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(35,846)</b></td></tr>
<tr>
    <td style="vertical-align: top"><b>Foreign exchange
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>(3,713,598)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>(17,915)</b></td></tr>
<tr>
    <td style="vertical-align: top">Cash flow hedge
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">2,530,713</td>
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<tr>
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    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="vertical-align: top"><b>Net foreign exchange
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(1,115,885)</b></td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="text-align: right">1,000,000</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="vertical-align: top"><b>Net foreign exchange
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(115,885)</b></td>
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</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfDollarEuroSwapTableTextBlock', window );">Schedule of dollar x Euro swap</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
company has derivative operations with Bradesco Bank to hedge its NCE debt raised in September 2019 with maturity in October 2023
in the amount of US$ 67million (equivalent to R$ 278milh&#245;es), at a cost consistent with that usually praticed by the Company.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="11" style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Consolidated</b></p>
        <p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: right"><b>Appreciation
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>Fair
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: right"><b>Impact
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>Functional
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>Notional
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>Asset<br />position</b></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>Amounts
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><i>BCP</i></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">02/07/2020</td>
    <td style="text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">51,923</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(50,559)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,364</td>
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    <td style="text-align: right">783</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>12,875
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>51,923
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(50,559)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,364
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>783
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td><i>Bradesco</i></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">10/02/2023</td>
    <td style="text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">67,000</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">298,385</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(294,182)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,203</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,203</td></tr>
<tr>
    <td><b><i>Total Swap CDI x dollar</i></b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>67,000
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>298,385
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(294,182)</b></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>4,203
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>4,203
    </b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td colspan="5" style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>350,308
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(344,741)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>5,567&#160;&#160;&#160;&#160;
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    <td style="text-align: right">&#160;</td>
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</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfCondensedFinancialStatementsTableTextBlock', window );">Schedule of balance sheet and statement of income</a></td>
<td class="text"><p style="text-align: justify; text-indent: -7.1pt; margin: 0pt 0 0pt 7.1pt; font-size: 11pt"><b>Classification of the derivatives in the balance sheet and statement of income</b></p>

<p style="text-align: justify; text-indent: -7.1pt; margin: 0pt 0 0pt 7.1pt; font-size: 11pt"><b>&#160;</b></p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border-bottom: Black 1pt solid; width: 52%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Instruments</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"><b>Assets</b></td>
    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td rowspan="2" style="text-align: center"><b>Finance
    income (expenses), net (note 24)</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Current</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Non
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Total</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><i>Dollar to euro swap</i></td>
    <td>&#160;</td>
    <td style="text-align: right">1,364</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,364</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">783</td></tr>
<tr>
    <td><i>Swap CDI x dollar</i></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,203</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,203</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,203</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,364</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>4,203</b></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>5,567</b></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>4,986</b></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfHedgingInstrumentsTableTextBlock', window );">Schedule of hedging instruments</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
table below shows a summary of the hedging relationships as of December 31, 2019:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<table cellspacing="0" cellpadding="0" border="0" style="width: 0px; margin-left: 3.5pt; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 22%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 8%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Designation
    Date</b></td>
    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Hedging
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    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Hedged
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    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Type
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    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Hedged
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    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Exchange
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    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Designated
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    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Amortizated
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    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Effect
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    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Impact
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<tr>
    <td style="text-align: center">3/11/2014</td>
    <td style="text-align: center">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160;October 2016
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">2.4442</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160; 500,000</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">(500,000)</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">(384,346)</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr>
    <td style="text-align: center">1/12/2014</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">October 2015 -<br />February
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">2.5601</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160; 175,000</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(175,000)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(23,184)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center">&#160;</td></tr>
<tr>
    <td style="text-align: center">12/18/2014</td>
    <td style="text-align: center">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
    of the highly probable future monthly iron ore exports</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
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<tr>
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    <td>Export prepayments in US$ to third parties</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
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<tr>
    <td style="text-align: center">12/18/2014</td>
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    <td>Export prepayments in US$ to third parties</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
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    <td style="text-align: center">2.6760</td>
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    <td style="vertical-align: bottom">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
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    <td style="text-align: center">3.1813</td>
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<tr>
    <td style="text-align: center">07/23/2015</td>
    <td style="text-align: center">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">3.2850</td>
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    <td style="text-align: center">(55,928)</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="text-align: center">3.2850</td>
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<tr>
    <td style="text-align: center">07/24/2015</td>
    <td style="text-align: center">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
    of the highly probable future monthly iron ore exports</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">3.3254</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="text-align: center">(40,000)</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">(13,574)</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">(42,318)</td></tr>
<tr>
    <td style="text-align: center">07/27/2015</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
    of the highly probable future monthly iron ore exports</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">3.3557</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">25,000</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(10,000)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(3,242)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(10,125)</td></tr>
<tr>
    <td style="text-align: center">07/27/2015</td>
    <td style="text-align: center">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
    of the highly probable future monthly iron ore exports</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">3.3557</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">70,000</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">(28,000)</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">(9,077)</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">(28,350)</td></tr>
<tr>
    <td style="text-align: center">07/27/2015</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
    of the highly probable future monthly iron ore exports</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">3.3557</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">30,000</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(12,000)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(3,890)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(12,150)</td></tr>
<tr>
    <td style="text-align: center">07/28/2015</td>
    <td style="text-align: center">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
    of the highly probable future monthly iron ore exports</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160;October 2018
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">3.3815</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">30,000</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">(12,000)</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">(4,004)</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">(11,686)</td></tr>
<tr>
    <td style="text-align: center">3/8/2015</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
    of the highly probable future monthly iron ore exports</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">3.3940</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160; 355,000</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(84,091)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(12,990)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(172,488)</td></tr>
<tr>
    <td style="text-align: center">4/2/2018</td>
    <td style="text-align: center">&#160;</td>
    <td>Bonds</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
    of the highly probable future monthly iron ore exports</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">3.3104</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">1,170,045</td>
    <td>&#160;</td>
    <td style="text-align: center">(644,000)</td>
    <td>&#160;</td>
    <td style="text-align: center">(305,801)</td>
    <td>&#160;</td>
    <td style="text-align: center">(378,915)</td></tr>
<tr>
    <td style="text-align: center">7/31/2019</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td>Bonds and Export prepayments in US$</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
    of the highly probable future monthly iron ore exports</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160;January 2020
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">3.7649</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">1,342,759</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(356,904)</td></tr>
<tr style="vertical-align: bottom">
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"><b>Total</b></td>
    <td style="text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"><b>4,087,804
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    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"><b>(1,557,091)</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"><b>(790,353)</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"><b>&#160;
    (1,255,770)</b></td></tr>
</table>
<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_54"></a>&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
In 2019, was recognized in other operational, the amount of (R$790,353). On December 31,2018 was (R$370,191).</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfChangesInHedgeAccountingTableTextBlock', window );">Schedule of changes in hedge accounting</a></td>
<td class="text"><p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
movements in the hedge accounting amounts recognized in shareholders&#8217; equity as of December 31, 2019 are as follows:</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 53%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2018</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Movement</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Realization</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Cash flow hedge
    accounting</td>
    <td style="text-align: right">1,441,295</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    604,828</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (790,353)</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1,255,770</td></tr>
<tr>
    <td><b>Fair value of cash flow hedge, net of taxes</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,441,295</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    604,828 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (790,353)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1,255,770</b></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfNonDerivativeFinancialLiabilitiesTableTextBlock', window );">Schedule of non-derivative financial liabilities</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Non-derivative financial liabilities have been designated represented by loan agreements with financial
institutions in the amount of &#8364; 120 million. The carrying amounts on December 31, 2019 are:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="2" style="text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: center"><b>Designation
    Date</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 12%; text-align: center"><b>Hedging
    Instrument</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 12%; text-align: center"><b>Hedged
    item</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"><b>Type
    of hedged risk</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 3%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"><b>Exchange
    rate on designation</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Designated
    amounts (EUR'000)</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"><b>Amortized
    part (USD&#8217;000)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 12%; text-align: center"><b>Impact
    on shareholders' equity</b></td></tr>
<tr>
    <td style="text-align: center">09/30/2015</td>
    <td style="text-align: center">&#160;</td>
    <td>Non-derivative financial liabilities in EUR
    &#8211; Debt contract</td>
    <td style="text-align: center">&#160;</td>
    <td>Investments in subsidiaries which EUR is the
    functional currency</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. EUR spot rate</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">4.0825</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">120,000</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(96,000)</td>
    <td style="text-align: right">1,469</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: center"><b>Total</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>120,000</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(96,000)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,469</b></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfChangesInNetInvestmentHedgeTableTextBlock', window );">Schedule of changes in net investment hedge</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
changes in the amounts related to net investment hedge recognized in shareholders&#8217; equity as of December 31, 2019 are presented
below:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 53%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%">&#160;</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>12/31/2018</b></td>
    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>&#160;&#160;
    Movement</b></td>
    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Net Investment
    hedge accounting</td>
    <td style="text-align: right">3,941</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(2,472)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,469</td></tr>
<tr>
    <td><b>Fair value of net investment hedge in foreign
    operations</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>3,941</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(2,472)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,469</b></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock', window );">Schedule of currencies used in sensitivity analysis</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
currencies used in the sensitivity analysis and its scenarios are shown below:&#160;&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 20%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 19%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 19%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 19%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 19%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid"><b>Currency</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Exchange
    rate</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: center"><b>Probable
    scenario</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Scenario
    1</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Scenario
    2</b></td></tr>
<tr style="vertical-align: bottom">
    <td>USD</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4.0307</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4.4946</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
    5.0384</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    6.0461</td></tr>
<tr style="vertical-align: bottom">
    <td>EUR</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4.5305</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    5.0038</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
    5.6631</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    6.7958</td></tr>
<tr style="vertical-align: bottom">
    <td>USD x EUR</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1.1234</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1.1122</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
    1.4043</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1.6851</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid"><b>Interest</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Interest
    rate</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Scenario
    1</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Scenario
    2</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>CDI</td>
    <td>&#160;</td>
    <td style="text-align: center">4.40%</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">5.50%</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">6.60%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>TJLP</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">5.57%</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">6.96%</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">8.36%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>Libor</td>
    <td>&#160;</td>
    <td style="text-align: center">1.91%</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">2.39%</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">2.87%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock', window );">Schedule of sensitivity analysis effects on income statement</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
effects on income statement, considering scenarios 1 and 2 are shown below:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 40%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Instruments</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Notional</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Risk</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: center"><b>Probable
    scenario (*)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Scenario
    1</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Scenario
    2</b></td></tr>
<tr>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Hedge accounting
    of exports</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;
    2,530,713</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">Dollar</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;&#160;&#160;
                                         1,173,998</p>
        <p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,550,136</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">5,100,272</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Swap CDI x Dollar</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    67,000</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">Dollar</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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<tr>
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<tr>
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    <td style="text-align: right">(3,742,100)</td>
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<tr>
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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<tr>
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<tr>
    <td style="vertical-align: bottom">(including exchange
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">24,000</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">11,359</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">27,183</td>
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    <td style="text-align: right">54,366</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td>&#160;Currency position</td>
    <td>&#160;</td>
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(1,637)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(20,291)</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Consolidated
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>6,085</b></td>
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<tr>
    <td style="vertical-align: bottom">(including exchange
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">12,875</td>
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</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
The probable scenarios were calculated considering the following variations for the risks: Real x Dollar &#8211; depreciation
of Real by 11.51% / Real x Euro &#8211; depreciation of Real by 10.45%. Euro x Dollar &#8211; appreciation of Euro by 1.0%. Source:
quotations from Central Bank of Brazil and Central Bank of Europe on 02/03/2020.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock', window );">Schedule of sensitivity analysis of interest rate swaps</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company considered the scenarios 1, and 2 as 25% and 50% of evolution for volatility of the interest as of December 31, 2019.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 34%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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<tr style="vertical-align: middle">
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Changes
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>%
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Assets</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Liabilities</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Probable
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(2,481)</td>
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<tr>
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<tr>
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</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
The sensitivity analysis is based on the assumption of maintaining as probable scenario the market rates at December 31, 2019
recorded in the Company&#180;s assets and liabilities.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock', window );">Schedule of contractual maturities of financial liabilities</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
following table shows the contractual maturities of financial liabilities and lease liabilities, including accrued interest.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 41%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"><b>At
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>From
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<tr>
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    <td style="text-align: right">5,152,234</td>
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<tr>
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<tr>
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    <td style="text-align: right">3,012,654</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="text-align: right">1,121,312</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock', window );">Schedule of fair values of assets and liabilities</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
estimated fair values for certain consolidated long-term borrowings and financing were calculated at prevailing market rates,
taking into consideration the nature, terms and risks similar to those of the recorded contracts, as below:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 53%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Carrying
    amount</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Fair
    value</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Carrying
    amount</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Fair
    value</b></td></tr>
<tr style="vertical-align: bottom">
    <td>Perpetual bonds</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4,036,186</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    3,706,553</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    3,880,074</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    2,850,615</td></tr>
<tr style="vertical-align: bottom">
    <td>Fixed Rate Notes</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    8,090,297</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    8,345,471</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    6,745,132</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    7,595,765</td></tr></table><span></span>
</td>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ScheduleOfCapitalManagementTableTextBlock', window );">Schedule of capital Management</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The table below shows the evolution of the capital structure of the Company with financing by equity and third-party capital.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 68%"><b>Thousands
    of reais</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; width: 15%"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; width: 15%"><b>12/31/2018</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Shareholder's
    equity (equity)</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">11,361,932</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">10,013,440</td></tr>
<tr>
    <td style="vertical-align: bottom">Borrowings and
    Financing (Third-party capital)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">27,967,036</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">28,827,074</td></tr>
<tr>
    <td style="vertical-align: bottom">Gross Debit/Shareholder's
    equity</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">2.46</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2.88</td></tr></table><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the schedule of other operating income and expenses .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of changes in hedge accounting .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of changes in net investment hedge .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of hedging instruments .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of sensitivity analysis effects on income statement .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of sensitivity analysis of interest rate swaps .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 3<br> -Paragraph i<br> -Subsection 10<br></p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823722032">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>23 OTHER OPERATING INCOME (EXPENSES)<br></strong></div></th>
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<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>23
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<tr>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
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    <td colspan="2" style="text-align: right">(60,311)</td>
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    <td style="text-align: right">(7,156)</td></tr>
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    <td colspan="2" style="text-indent: 8pt">Contractual
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">(104,086)</td>
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    <td style="padding-left: 9pt">&#160;</td>
    <td style="text-align: right">(97,627)</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(15,775)</td></tr>
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    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="text-align: right">(546,968)</td>
    <td style="text-align: right">&#160;</td>
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    <td style="padding-left: 9pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(26,171)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(33,738)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(32,956)</td></tr>
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    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="text-align: right">(1,741)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(2,688)</td>
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<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Advisory
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    <td style="padding-left: 9pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(508)</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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<tr>
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    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="text-align: right">(119,560)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(108,369)</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Reversal/(Provision)
    industrial reestructuring</td>
    <td style="padding-left: 9pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(17,490)</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    5,807</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Cash
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    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="text-align: right">(790,353)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(370,191)</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (92,140)</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8pt">Updated
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    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="text-align: right">(118,780)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;Other expenses&#160;</td>
    <td style="padding-left: 9pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(149,068)</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(218,701)</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(56,477)</td></tr>
<tr>
    <td style="padding-left: 9pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>(2,406,851)</b></td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>(1,330,706)</b></td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>(646,944)</b></td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 8.05pt"><b>Other
    operating income (expenses), net&#160; </b></td>
    <td style="vertical-align: bottom; text-indent: 8pt">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>(1,903,081)</b></td>
    <td style="border-bottom: Black 2pt double; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>2,705,337</b></td>
    <td style="border-bottom: Black 2pt double; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>177,342</b></td></tr>
</table>
<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#160;
Refers to non-inclusion of ICMS in the PIS and COFINS calculation basis.&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(2)&#160;&#160;&#160;&#160;
Referring to the contractual agreement signed for the supply of new equipment;&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(3)&#160;&#160;&#160;&#160;
Idleness in stocks: Due to the reforms in blast furnace 3, there was unused capacity in which the volume of production was below
normal.&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(4)&#160;&#160;&#160;&#160;
This is a net amount, certain and due, arising from the final judicial decision favorable to the Company, which is irreversible
and irrevocable, in order to apply the STJ's consolidated position on the subject, which culminated in sentencing the Eletrobr&#225;s
to the payment of the correct interest and monetary correction of the Compulsory Loan. The final judicial decision, as well as
the certainty about the amounts involved in the settlement of the judgment (judicial procedure to request the satisfaction of
the right), allowed the conclusion that the right to receive this value is certain. Thus, in line with our legal and accounting
advisors, we recognize the credits in noncurrent assets against the result of Other Operating Revenues. The monetary adjustment
2018 is presented in the note 25 - Financial Income (Expenses).</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of other operating income or expense. [Refer: Other operating income (expense)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherOperatingIncomeExpensesAbstract</td>
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</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>101
<FILENAME>R175.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795410192">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 5) - Benefits of Pension Plans [Member] - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset', window );">Actuarial losses and (gains)</a></td>
<td class="nump">R$ 477,316<span></span>
</td>
<td class="num">R$ (15,224)<span></span>
</td>
<td class="nump">R$ 166,540<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset', window );">Return on plan assets (less interest income)</a></td>
<td class="num">(444,348)<span></span>
</td>
<td class="num">(51,213)<span></span>
</td>
<td class="num">(36,627)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset', window );">Change in the asset's limit (excluding interest income)</a></td>
<td class="nump">73,039<span></span>
</td>
<td class="nump">50,058<span></span>
</td>
<td class="num">(97,882)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset', window );">Total cost of actuarial losses and (gains)</a></td>
<td class="nump">106,007<span></span>
</td>
<td class="num">(16,379)<span></span>
</td>
<td class="nump">32,031<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RecognisedGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset', window );">Actuarial losses and (gains) recognized in other comprehensive income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,037<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ActuarialLossesAndGainsUnrecognizedInOtherComprehensiveIncome', window );">Unrecognized actuarial (gains)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(6)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset', window );">Total cost of actuarial losses and (gains)</a></td>
<td class="nump">R$ 106,007<span></span>
</td>
<td class="num">R$ (16,379)<span></span>
</td>
<td class="nump">R$ 32,031<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Interest expense (income), net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_c_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to actuarial losses and (gains) unrecognized in other comprehensive income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to change in the asset&amp;#8217;s limit (excluding interest income).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to recognised gain loss on remeasurement of net defined benefit liability asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_RecognisedGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to total cost of actuarial losses and (gains).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>102
<FILENAME>R185.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795380592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 15) - Post-employment Healthcare Benefits [Member]<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember', window );">Male [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageLifeExpectancyOfEmployees', window );">Average life expectancy of employees (in years)</a></td>
<td class="text">20.24<span></span>
</td>
<td class="text">19.55<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageLifeExpectancyOfEmployeesThatAreForty', window );">Average life expectancy in years of employees who are 40 (in years)</a></td>
<td class="text">42.74<span></span>
</td>
<td class="text">41.59<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember', window );">Female [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageLifeExpectancyOfEmployees', window );">Average life expectancy of employees (in years)</a></td>
<td class="text">20.24<span></span>
</td>
<td class="text">22.17<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageLifeExpectancyOfEmployeesThatAreForty', window );">Average life expectancy in years of employees who are 40 (in years)</a></td>
<td class="text">42.74<span></span>
</td>
<td class="text">45.30<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AverageLifeExpectancyOfEmployees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the information about average life expectancy in years of employees who are 65.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AverageLifeExpectancyOfEmployees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AverageLifeExpectancyOfEmployeesThatAreForty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the information about average life expectancy in years of employees who are 40.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AverageLifeExpectancyOfEmployeesThatAreForty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ParticipantsAxis=sid_MaleMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ParticipantsAxis=sid_MaleMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ParticipantsAxis=sid_FemaleMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ParticipantsAxis=sid_FemaleMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>103
<FILENAME>R181.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795502432">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 11) - Benefits of Pension Plans [Member]<br> R$ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths', window );">Year 1</a></td>
<td class="nump">R$ 267,764<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo', window );">Year 2</a></td>
<td class="nump">261,355<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree', window );">Year 3</a></td>
<td class="nump">255,518<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour', window );">Year 4</a></td>
<td class="nump">249,398<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive', window );">Year 5</a></td>
<td class="nump">243,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter', window );">Next 5 years</a></td>
<td class="nump">1,109,647<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanForecastFutureBenefitPayments', window );">Total forecast payments</a></td>
<td class="nump">R$ 2,386,682<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanForecastFutureBenefitPayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of benefits for defined benefit plan Forecast to be paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanForecastFutureBenefitPayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of benefits for defined benefit plan Forecast to be paid in five fiscal years after fifth fiscal year following latest fiscal year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of benefits for defined benefit plan Forecast to be paid in next fiscal year following latest fiscal year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of benefits for defined benefit plan Forecast to be paid in fifth fiscal year following latest fiscal year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of benefits for defined benefit plan Forecast to be paid in fourth fiscal year following latest fiscal year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of benefits for defined benefit plan Forecast to be paid in third fiscal year following latest fiscal year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of benefits for defined benefit plan Forecast to be paid in second fiscal year following latest fiscal year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>104
<FILENAME>R171.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6820447616">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LiabilitiesOfBenefitPlan', window );">Liabilities</a></td>
<td class="nump">R$ 912,184<span></span>
</td>
<td class="nump">R$ 905,119<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsOfBenefitPlan', window );">Assets</a></td>
<td class="nump">13,714<span></span>
</td>
<td class="nump">99,894<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember', window );">Benefits of Pension Plans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Present value of defined benefit obligation</a></td>
<td class="nump">3,581,460<span></span>
</td>
<td class="nump">3,087,433<span></span>
</td>
<td class="nump">R$ 3,077,849<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PlanAssetsAtFairValue1', window );">Fair value of plan assets</a></td>
<td class="num">(3,894,488)<span></span>
</td>
<td class="num">(3,403,906)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SurplusDeficitInPlan', window );">Deficit(Surplus)</a></td>
<td class="num">(313,028)<span></span>
</td>
<td class="num">(316,473)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RestrictionToActuarialAssetsDueToRecoveryLimitation', window );">Restriction to actuarial assets due to recovery limitation</a></td>
<td class="nump">319,102<span></span>
</td>
<td class="nump">224,561<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilityAssetOfDefinedBenefitPlans', window );">Liabilities (Assets), net</a></td>
<td class="nump">6,074<span></span>
</td>
<td class="num">(91,912)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LiabilitiesOfBenefitPlan', window );">Liabilities</a></td>
<td class="nump">19,788<span></span>
</td>
<td class="nump">7,982<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsOfBenefitPlan', window );">Assets</a></td>
<td class="num">(13,714)<span></span>
</td>
<td class="num">(99,894)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilityAssetOfDefinedBenefitPlans', window );">Net (assets) recognized in the balance sheet</a></td>
<td class="nump">R$ 6,074<span></span>
</td>
<td class="num">R$ (91,912)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AssetsOfBenefitPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2019-01-01<br> -Paragraph 35<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AssetsOfBenefitPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitObligationAtPresentValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 57<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitObligationAtPresentValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LiabilityAssetOfDefinedBenefitPlans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 140<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_140_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LiabilityAssetOfDefinedBenefitPlans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SurplusDeficitInPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 57<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SurplusDeficitInPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LiabilitiesOfBenefitPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilites held by retirement benefit plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LiabilitiesOfBenefitPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PlanAssetsAtFairValue1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to plan assets at fair value1.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PlanAssetsAtFairValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_RestrictionToActuarialAssetsDueToRecoveryLimitation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to restriction to actuarial assets due to recovery limitation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_RestrictionToActuarialAssetsDueToRecoveryLimitation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>105
<FILENAME>R189.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6818190400">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details Narrative)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$) </div>
<div>Participants </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>BRL (R$) </div>
<div>Participants </div>
<div>shares</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits', window );">Number of participants</a></td>
<td class="nump">35,547<span></span>
</td>
<td class="nump">34,985<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NumberOfSharesHeld', window );">Number of common shares held | shares</a></td>
<td class="nump">1,870,652<span></span>
</td>
<td class="nump">37,084,031<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PlanAssetsValue', window );">Total plan assets | R$</a></td>
<td class="nump">R$ 5,500,000<span></span>
</td>
<td class="nump">R$ 5,300,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases', window );">Percentage of average salary</a></td>
<td class="nump">4.65%<span></span>
</td>
<td class="nump">5.80%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PensionPlanExpense', window );">Pension plan expense | R$</a></td>
<td class="nump">R$ 40,644<span></span>
</td>
<td class="nump">R$ 40,199<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_DefinedBenefitPlanMember', window );">Defined Benefit Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits', window );">Number of participants</a></td>
<td class="nump">10,616<span></span>
</td>
<td class="nump">11,063<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_MixedPlanMember', window );">Mixed Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits', window );">Number of participants</a></td>
<td class="nump">11,111<span></span>
</td>
<td class="nump">11,845<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_CbsprevNamisaPlanMember', window );">Cbsprev Namisa Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits', window );">Number of participants</a></td>
<td class="nump">841<span></span>
</td>
<td class="nump">1,028<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_CbsprevPlanMember', window );">Cbsprev Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits', window );">Number of participants</a></td>
<td class="nump">12,979<span></span>
</td>
<td class="nump">11,049<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember', window );">Plan covering 35% Of The Average Salary [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases', window );">Percentage of average salary</a></td>
<td class="nump">35.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ParticipantsSalaryTerm', window );">Participant's salary term</a></td>
<td class="text">12 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_AverageSalarySupplementationPlanMember', window );">Average Salary Supplementation Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases', window );">Percentage of average salary</a></td>
<td class="nump">35.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ParticipantsSalaryTerm', window );">Participant's salary term</a></td>
<td class="text">12 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_MixedSupplementaryBenefitPlanMember', window );">Mixed Supplementary Benefit Plan [Member] | 2020 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan', window );">Contributions forecast to be paid 2020 | R$</a></td>
<td class="nump">R$ 24,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset', window );">Contributions amount | R$</a></td>
<td class="nump">R$ 1,965<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ParticipantsAxis=sid_ActiveContributorsMember', window );">Active Contributors [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits', window );">Number of participants</a></td>
<td class="nump">22,091<span></span>
</td>
<td class="nump">20,872<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ParticipantsAxis=sid_RetiredEmployeesMember', window );">Retired Employees [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits', window );">Number of participants</a></td>
<td class="nump">13,139<span></span>
</td>
<td class="nump">13,454<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ParticipantsAxis=sid_RelatedBeneficiariesMember', window );">Related Beneficiaries [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits', window );">Number of participants</a></td>
<td class="nump">317<span></span>
</td>
<td class="nump">659<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 144<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_f&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 147<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_147_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 148<br> -Subparagraph d<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_148_d_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of participants in a retirement benefit plan receiving benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2019-01-01<br> -Paragraph 36<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_36_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NumberOfSharesHeld">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the number of common shares held.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NumberOfSharesHeld</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ParticipantsSalaryTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to participants salary term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ParticipantsSalaryTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PensionPlanExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to pension plan expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PensionPlanExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PlanAssetsValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to plan assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PlanAssetsValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_DefinedBenefitPlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_DefinedBenefitPlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_MixedPlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_MixedPlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_CbsprevNamisaPlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_CbsprevNamisaPlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_CbsprevPlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_CbsprevPlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_AverageSalarySupplementationPlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_AverageSalarySupplementationPlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_MixedSupplementaryBenefitPlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_MixedSupplementaryBenefitPlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneYearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneYearMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ParticipantsAxis=sid_ActiveContributorsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ParticipantsAxis=sid_ActiveContributorsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ParticipantsAxis=sid_RetiredEmployeesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ParticipantsAxis=sid_RetiredEmployeesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ParticipantsAxis=sid_RelatedBeneficiariesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ParticipantsAxis=sid_RelatedBeneficiariesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>106
<FILENAME>R179.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6821363840">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 9) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Allocation of plan assets</a></td>
<td class="nump">R$ 3,894,488<span></span>
</td>
<td class="nump">R$ 3,403,906<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PlanAssetsPercentage', window );">Allocation of plan assets percent</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis=sid_VariableIncomeMember', window );">Variable Income [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Allocation of plan assets</a></td>
<td class="nump">R$ 25,236<span></span>
</td>
<td class="nump">R$ 141,705<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PlanAssetsPercentage', window );">Allocation of plan assets percent</a></td>
<td class="nump">0.65%<span></span>
</td>
<td class="nump">4.16%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis=sid_FixedIncomeMember', window );">Fixed income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Allocation of plan assets</a></td>
<td class="nump">R$ 3,607,398<span></span>
</td>
<td class="nump">R$ 3,050,099<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PlanAssetsPercentage', window );">Allocation of plan assets percent</a></td>
<td class="nump">92.63%<span></span>
</td>
<td class="nump">89.61%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis=sid_RealEstatesMember', window );">Real estate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Allocation of plan assets</a></td>
<td class="nump">R$ 183,098<span></span>
</td>
<td class="nump">R$ 52,091<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PlanAssetsPercentage', window );">Allocation of plan assets percent</a></td>
<td class="nump">4.70%<span></span>
</td>
<td class="nump">1.53%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis=sid_OthersPlanAssetsMember', window );">Others [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Allocation of plan assets</a></td>
<td class="nump">R$ 78,756<span></span>
</td>
<td class="nump">R$ 160,011<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PlanAssetsPercentage', window );">Allocation of plan assets percent</a></td>
<td class="nump">2.02%<span></span>
</td>
<td class="nump">4.70%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PlanAssetsAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 57<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PlanAssetsAtFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PlanAssetsPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about plan assets percentage.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PlanAssetsPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis=sid_VariableIncomeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis=sid_VariableIncomeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis=sid_FixedIncomeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis=sid_FixedIncomeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis=sid_RealEstatesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis=sid_RealEstatesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis=sid_OthersPlanAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DefinedBenefitPlanByPlanAssetsCategoriesAxis=sid_OthersPlanAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>107
<FILENAME>R25.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823722576">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>19 SHAREHOLDERS' EQUITY<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ShareholdersEquityAbstract', window );"><strong>Shareholders Equity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory', window );">SHAREHOLDERS' EQUITY</a></td>
<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>19&#160;&#160;&#160;&#160;
SHAREHOLDERS' EQUITY</b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>19.a)
Paid-in capital </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Fully
subscribed and paid-in capital as of December 31, 2019 and December 31, 2018 is R$4,540,000 comprising 1,387,524,047 book-entry
common shares without par value. Each common share entitles its holder to one vote in Shareholders&#8217; Meetings.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>19.b)
Authorized capital</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company&#8217;s bylaws in effect as of December 31, 2019 determine that the capital can be raised to up to 2,400,000,000 shares
by decision of the Board of Directors.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>19.c)
Legal reserve</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">This
reserve is recognized at the rate of 5% of the profit for each period, as provided for by Article 193 of Law 6,404/76, up to the
ceiling of 20% of share capital.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>19.d)
Ownership structure</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
of December 31, 2019, the Company&#8217;s ownership structure was as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 34%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 10%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 10%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Number
    of common shares</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>%
    of total shares</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>%
    of voting capital</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Number
    of common shares</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>%
    of total shares</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>%
    of voting capital</b></td></tr>
<tr>
    <td>Vicunha A&#231;os S.A. (*)</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">679,522,254</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">48.97%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">49.24%</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">679,522,254</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">48.97%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">49.24%</td></tr>
<tr>
    <td>Rio Iaco Participa&#231;&#245;es S.A. (*)</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">58,193,503</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4.19%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4.22%</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">58,193,503</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4.19%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4.22%</td></tr>
<tr>
    <td>NYSE (ADRs)</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">262,206,103</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">18.90%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">19.00%</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">284,152,319</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">20.48%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">20.59%</td></tr>
<tr>
    <td>Other shareholders</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">380,192,687</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">27.40%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">27.55%</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">358,246,471</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">25.83%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">25.95%</td></tr>
<tr>
    <td style="border-top: Black 1pt solid"><b>Outstanding
    shares</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;1,380,114,547
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>99.47%</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>100.00%</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;1,380,114,547
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>99.47%</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>100.00%</b></td></tr>
<tr>
    <td>Treasury shares</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">7,409,500</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">0.53%</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">7,409,500</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">0.53%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="border-top: Black 1pt solid"><b>Total
    shares</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;1,387,524,047
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>100.00%</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;1,387,524,047
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>100.00%</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_77"></a>&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
Controlling group companies.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>19.e)
Treasury shares </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">On
April 2018, the Board of Directors authorized the sale of up to 30,391,000 common shares held in treasury and until the end of
the program, 22,981,500 shares were sold for R$213,494. The Company recognized a profit on the sale of the shares in the amount
of R$32,690 directly in equity.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"><b>Program</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Board&#8217;s
    Authorization</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Authorized
    quantity</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 16%; text-align: center"><b>Program
    period</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Average
    buyback price</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Minimum
    and maximum buyback price</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 6%; text-align: center"><b>Number
    bought back</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Share
    cancelation</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Sale
    of shares</b></td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Balance
    in treasury</b></td></tr>
<tr>
    <td style="text-align: right">9&#186; (*)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">03/31/2015</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">32,770,055</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">From 4/01/2015 to
    6/30/2015</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">30,391,000</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">04/20/2018</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">30,391,000</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">From 4/20/2018 to
    4/30/2018</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">Not applicable</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">Not applicable</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">22,981,500</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">7,409,500</td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
There was no share buyback in this program.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
of December 31, 2019, the position of the treasury shares was as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td rowspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><b>Quantity
    purchased (Units)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td rowspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><b>Amount
    paid for the shares</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td rowspan="2" colspan="5" style="text-align: center"><b>Share
    price</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td rowspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><b>Market
    value of shares in 12/31/2019 (*)</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Minimum</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Maximum</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b><i>Average</i></b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr>
    <td style="width: 16%; text-align: center">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    7,409,500</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 13%; text-align: center">R$ 58,264</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;R$&#160;&#160;&#160;&#160;&#160;&#160;
    4.48</td>
    <td style="width: 2%; text-align: center">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;R$
    10.07</td>
    <td style="width: 2%; text-align: center">&#160;</td>
    <td style="width: 13%; text-align: center">&#160;R$&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    7.86</td>
    <td style="width: 2%; text-align: center">&#160;</td>
    <td style="width: 26%; text-align: center">R$ 104,548</td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
The average quotation as of December 31, 2019 in the amount R$ 14.11 per share was used.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>19.f)
Policy on investments and payment of interest on capital and dividends&#160; </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company adopts a profit distribution policy which, after compliance with the provisions in Law 6,404/76, as amended by Law 9,457/97,
will entail the allocation of all the profit to the Company&#8217;s shareholders, provided that the following priorities are observed,
irrespective of their order: (i) carrying out the business strategy; (ii) fulfilling its obligations; (iii) making the required
investments; and (iv) maintaining a healthy financial situation of the Company.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>19.g)
Earnings/(loss) per share: </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Basic
earnings per share were calculated based on the profit/loss attributable to the owners of CSN divided by the weighted average
number of common shares outstanding during the year, excluding the common shares purchased and held as treasury shares, as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 44%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 3%">&#160;</td>
    <td style="border-top: Black 1pt solid; width: 16%; text-align: right"><b>12/31/2018</b></td>
    <td style="vertical-align: top; width: 3%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; width: 18%; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="5" style="text-align: center"><b>Common
    Shares</b></td></tr>
<tr>
    <td>&#160;</td>
    <td colspan="5" style="border-top: Black 1pt solid; text-align: center">&#160;</td></tr>
<tr>
    <td><b>(Loss) profit for the year</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"><b>1,789,067</b></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    5,074,136 </b></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    10,272 </b></td></tr>
<tr>
    <td style="vertical-align: bottom">Weighted average
    number of shares</td>
    <td style="vertical-align: bottom; text-align: right">1,380,114,547</td>
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    1,357,133,047</td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Basic and
    diluted EPS</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"><b>1,29632</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"><b>3.69498</b></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>0.00757</b></td></tr>
</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_78"></a>&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company does not hold potential dilutable outstanding ordinary shares that could result in dilution of earnings per share.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for share capital, reserves and other equity interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>108
<FILENAME>R21.htm
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<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6772050640">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>15 Taxes in installments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TaxesInInstallmentsAbstract', window );"><strong>Taxes in Installments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DisclosureOfTaxesInInstallmentsExplanatory', window );">Taxes in installments</a></td>
<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>15&#160;&#160;&#160;&#160;
Taxes in installments </b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
position of the Refis debts and other tax installment payment plans, recorded in taxes in installments in current and non-current
liabilities, as mentioned in note 13, is as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td colspan="3" style="text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td>&#160;</td>
    <td colspan="5" style="border-top: Black 1pt solid; text-align: center"><b>Current</b></td>
    <td style="border-top: rgb(0,0,0) 1px solid; text-align: center">&#160;</td>
    <td style="border-top: rgb(0,0,0) 1px solid">&#160;
    <b>Non-current</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Federal REFIS Law 11.941/09 </td>
    <td style="text-align: right">12,172</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">12,100</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">17,436</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">18,895</td></tr>
<tr>
    <td>Federal REFIS Law 12.865/13 </td>
    <td style="text-align: right">6,481</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">6,240</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">48,306</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">52,661</td></tr>
<tr>
    <td>Other taxes in installments </td>
    <td style="text-align: right">845</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,839</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,985</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,378</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>19,498</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>20,179</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>67,727</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>73,934</b></td></tr>
</table><span></span>
</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DisclosureOfTaxesInInstallmentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for a taxes in installments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TaxesInInstallmentsAbstract</td>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>109
<FILENAME>R152.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6816812496">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>18 RELATED-PARTY BALANCES AND TRANSACTIONS (Details 6)<br> &#8364; in Thousands, R$ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="2"></th>
<th class="th" colspan="3"></th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>EUR (&#8364;)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>EUR (&#8364;)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsRelaetdParty', window );">Borrowings</a></td>
<td class="nump">R$ 15,695,779<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 15,565,802<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TaxForeclosure', window );">Tax foreclosure</a></td>
<td class="nump">41,004<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">38,498<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OthersGuarantees', window );">Others</a></td>
<td class="nump">10,857<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">22,093<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total</a></td>
<td class="nump">16,143,493<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15,626,393<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FunctionalCurrencyAxis=sid_LocalCurrencyMember', window );">Local Currency [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsRelaetdParty', window );">Borrowings</a></td>
<td class="nump">12,033,973<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,976,657<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total</a></td>
<td class="nump">12,429,826<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,976,657<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember', window );">Guarantees [Member] | Local Currency [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsRelaetdParty', window );">Borrowings</a></td>
<td class="nump">3,661,806<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,589,145<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TaxForeclosure', window );">Tax foreclosure</a></td>
<td class="nump">41,004<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">38,498<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OthersGuarantees', window );">Others</a></td>
<td class="nump">10,857<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">22,093<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total</a></td>
<td class="nump">R$ 3,713,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,649,736<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember', window );">Guarantees [Member] | Foreign Currency [Member] | United States of America, Dollars</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsRelaetdParty', window );">Borrowings | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,958,603<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,950,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,958,603<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,950,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember', window );">Guarantees [Member] | Foreign Currency [Member] | Euro Member Countries, Euro</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsRelaetdParty', window );">Borrowings | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#8364; 24,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#8364; 123,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">24,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">123,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember', window );">Guarantees [Member] | Transnordestina Logistica S.A [Member] | Local Currency [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturities</a></td>
<td class="text">Up to 09/19/2056 and indefinite<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsRelaetdParty', window );">Borrowings</a></td>
<td class="nump">R$ 2,428,194<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,108,917<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TaxForeclosure', window );">Tax foreclosure</a></td>
<td class="nump">37,406<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">35,336<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OthersGuarantees', window );">Others</a></td>
<td class="nump">8,702<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,231<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total</a></td>
<td class="nump">R$ 2,474,302<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,152,484<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember', window );">Guarantees [Member] | FTL - Ferrovia Transnordestina [Member] | Local Currency [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturities</a></td>
<td class="text">Up to 04/01/2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsRelaetdParty', window );">Borrowings</a></td>
<td class="nump">R$ 43,118<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">62,407<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total</a></td>
<td class="nump">R$ 43,118<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">62,407<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember', window );">Guarantees [Member] | Cia Metalurgica Prada [Member] | Local Currency [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturities</a></td>
<td class="text">Indefinite<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TaxForeclosure', window );">Tax foreclosure</a></td>
<td class="nump">R$ 457<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">333<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OthersGuarantees', window );">Others</a></td>
<td class="nump">235<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,942<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total</a></td>
<td class="nump">R$ 692<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12,275<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember', window );">Guarantees [Member] | CSN Energia [Member] | Local Currency [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturities</a></td>
<td class="text">Up to 11/26/2023 and indefinite<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TaxForeclosure', window );">Tax foreclosure</a></td>
<td class="nump">R$ 3,141<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,829<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OthersGuarantees', window );">Others</a></td>
<td class="nump">1,920<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,920<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total</a></td>
<td class="nump">R$ 5,061<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,749<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember', window );">Guarantees [Member] | CSN Mineracao [Member] | Local Currency [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturities</a></td>
<td class="text">Up to 12/21/2024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsRelaetdParty', window );">Borrowings</a></td>
<td class="nump">R$ 1,184,048<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,407,363<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total</a></td>
<td class="nump">R$ 1,184,048<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,407,363<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember', window );">Guarantees [Member] | Estanho de Rondonia [Member] | Local Currency [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturities</a></td>
<td class="text">7/15/2022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsRelaetdParty', window );">Borrowings</a></td>
<td class="nump">R$ 1,902<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,153<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total</a></td>
<td class="nump">R$ 1,902<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,153<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember', window );">Guarantees [Member] | Minerios Nacional S.A. [Member] | Local Currency [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturities</a></td>
<td class="text">Up to 09/10/2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsRelaetdParty', window );">Borrowings</a></td>
<td class="nump">R$ 4,544<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,305<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total</a></td>
<td class="nump">R$ 4,544<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 7,305<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember', window );">Guarantees [Member] | CSN Islands XI [Member] | Foreign Currency [Member] | United States of America, Dollars</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturities</a></td>
<td class="text">9/21/2019<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsRelaetdParty', window );">Borrowings | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">547,094<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">547,094<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember', window );">Guarantees [Member] | CSN Islands XII [Member] | Foreign Currency [Member] | United States of America, Dollars</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturities</a></td>
<td class="text">Perpetual<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsRelaetdParty', window );">Borrowings | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember', window );">Guarantees [Member] | CSN Resources [Member] | Foreign Currency [Member] | United States of America, Dollars</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturities</a></td>
<td class="text">Up to 04/17/2026<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsRelaetdParty', window );">Borrowings | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,958,603<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,402,906<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,958,603<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,402,906<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember', window );">Guarantees [Member] | CSN Steel S.L. [Member] | Foreign Currency [Member] | Euro Member Countries, Euro</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturities</a></td>
<td class="text">1/31/2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsRelaetdParty', window );">Borrowings | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">24,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">48,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">24,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">48,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember', window );">Guarantees [Member] | Lusosider Acos Planos [Member] | Foreign Currency [Member] | Euro Member Countries, Euro</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturities</a></td>
<td class="text">Indefinite<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsRelaetdParty', window );">Borrowings | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalGuarantees', window );">Total | &#8364;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#8364; 75,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsMaturity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maturity of borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsMaturity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_BorrowingsRelaetdParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to borrowings relaetd party.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_BorrowingsRelaetdParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OthersGuarantees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to others guarantees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OthersGuarantees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TaxForeclosure">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to tax foreclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TaxForeclosure</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TotalGuarantees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to total guarantees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TotalGuarantees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FunctionalCurrencyAxis=sid_LocalCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FunctionalCurrencyAxis=sid_LocalCurrencyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis=ifrs-full_GuaranteesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FunctionalCurrencyAxis=sid_ForeignCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FunctionalCurrencyAxis=sid_ForeignCurrencyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_EUR">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_EUR</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_TransnordestinaLogisticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_TransnordestinaLogisticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_FTLFerroviaTransnordestinaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_FTLFerroviaTransnordestinaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_CiaMetalurgicaPradaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_CiaMetalurgicaPradaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_CSNEnergiaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_CSNEnergiaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_CSNMineracaoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_CSNMineracaoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_EstanhoDeRondoniaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_EstanhoDeRondoniaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_MineriosNacionalSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_MineriosNacionalSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_CSNIslandsXIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_CSNIslandsXIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_CSNIslandsXIIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_CSNIslandsXIIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_CSNResourcesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_CSNResourcesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_CSNSteelSLMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_CSNSteelSLMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_LusosiderAcosPlanosMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_LusosiderAcosPlanosMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>110
<FILENAME>R156.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6830045616">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>19 SHAREHOLDERS' EQUITY (Details 2) - BRL (R$)<br> R$ / shares in Units, R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NumberOfSharesRepurchased', window );">Treasury share purchased</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7,409,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TreasuryShares', window );">Amount paid for treasury share</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 58,264<span></span>
</td>
<td class="nump">R$ 58,264<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TreasurySharesMarketPrice', window );">Treasury share market price</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">R$ 104,548<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember', window );">Bottom of Range [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_WeightAverageSharePrice', window );">Share price</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 4.48<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_WeightedAverageMember', window );">Average [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_WeightAverageSharePrice', window );">Share price</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7.86<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember', window );">Top of Range [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_WeightAverageSharePrice', window );">Share price</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 10.07<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">The average quotation as of December 31, 2019 in the amount R$ 14.11 per share was used.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TreasuryShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>An entity&#8217;s own equity instruments, held by the entity or other members of the consolidated group.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 32<br> -IssueDate 2019-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=32&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TreasuryShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NumberOfSharesRepurchased">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about number of shares repurchased.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NumberOfSharesRepurchased</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TreasurySharesMarketPrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about treasury shares market price.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TreasurySharesMarketPrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_WeightAverageSharePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to weight average share price.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_WeightAverageSharePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_WeightedAverageMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_WeightedAverageMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>111
<FILENAME>R149.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6818851712">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>18 RELATED-PARTY BALANCES AND TRANSACTIONS (Details 3) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 12,725,805<span></span>
</td>
<td class="nump">R$ 12,014,483<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Non-current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">38,143,471<span></span>
</td>
<td class="nump">35,313,041<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">50,869,276<span></span>
</td>
<td class="nump">47,327,524<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">11,619,957<span></span>
</td>
<td class="nump">11,438,552<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Non-current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">27,887,387<span></span>
</td>
<td class="nump">25,875,532<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentAssetsJointVentureAndJointOperation', window );">Current assets joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">45,351<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NonCurrentAssetsJointVentureAndJointOperation', window );">Non-current assets joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,273,098<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalJointVentureAndJointOperationAssets', window );">Total joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,318,449<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentAssetsOtherRelatedParties', window );">Current assets other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,248,746<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NonCurrentAssetsOtherRelatedParties', window );">Non-current assets other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">109,433<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalOtherRelatedPartiesAssets', window );">Total other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,358,179<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,333,532<span></span>
</td>
<td class="nump">238,144<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Non-current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,384,405<span></span>
</td>
<td class="nump">1,025,339<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,717,937<span></span>
</td>
<td class="nump">1,263,483<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentLiabilitiesJointVentureAndJointOperation', window );">Current liabilities joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">144,560<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NonCurrentLiabilitiesJointVentureAndJointOperation', window );">Non-current liabilities joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">88,021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalJointVentureAndJointOperationLiabilities', window );">Total joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">232,581<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentLiabilitiesOtherRelatedParties', window );">Current liabilities other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">167,525<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NonCurrentLiabilitiesOtherRelatedParties', window );">Non-current liabilities other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">19,788<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalOtherRelatedPartiesLiabilities', window );">Total other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">187,313<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">312,085<span></span>
</td>
<td class="nump">171,300<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Non-current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">107,809<span></span>
</td>
<td class="nump">104,611<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">419,894<span></span>
</td>
<td class="nump">R$ 275,911<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Arvedi Metalfer do Brasil S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentAssetsAssociates', window );">Current assets associates</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">39,435<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NonCurrentAssetsAssociates', window );">Non-current assets associates</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,874<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalAssociatesAssets', window );">Total associates</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">41,309<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentLiabilitiesAssociates', window );">Current liabilities associates</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NonCurrentLiabilitiesAssociates', window );">Non-current liabilities associates</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalAssociatesLiabilities', window );">Total associates</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | CBS Previdencia [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NonCurrentAssetsOtherRelatedParties', window );">Non-current assets other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">13,714<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalOtherRelatedPartiesAssets', window );">Total other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">13,714<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NonCurrentLiabilitiesOtherRelatedParties', window );">Non-current liabilities other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">19,788<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalOtherRelatedPartiesLiabilities', window );">Total other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">19,788<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Banco Fibra [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentAssetsOtherRelatedParties', window );">Current assets other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">1,940<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NonCurrentAssetsOtherRelatedParties', window );">Non-current assets other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">95,719<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalOtherRelatedPartiesAssets', window );">Total other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">97,659<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentLiabilitiesOtherRelatedParties', window );">Current liabilities other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">25,038<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalOtherRelatedPartiesLiabilities', window );">Total other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">25,038<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Usiminas [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentAssetsOtherRelatedParties', window );">Current assets other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,116,063<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalOtherRelatedPartiesAssets', window );">Total other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,116,063<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentLiabilitiesOtherRelatedParties', window );">Current liabilities other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">129,824<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalOtherRelatedPartiesLiabilities', window );">Total other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">129,824<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Panatlantica [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentAssetsOtherRelatedParties', window );">Current assets other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">128,573<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalOtherRelatedPartiesAssets', window );">Total other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">128,573<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentLiabilitiesOtherRelatedParties', window );">Current liabilities other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">11,621<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalOtherRelatedPartiesLiabilities', window );">Total other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">11,621<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Ibis Participacoes e Servicos [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentAssetsOtherRelatedParties', window );">Current assets other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">230<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalOtherRelatedPartiesAssets', window );">Total other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">230<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Other Related Parties [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentAssetsOtherRelatedParties', window );">Current assets other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,940<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalOtherRelatedPartiesAssets', window );">Total other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,940<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentLiabilitiesOtherRelatedParties', window );">Current liabilities other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,042<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalOtherRelatedPartiesLiabilities', window );">Total other related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,042<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Ita Energetica S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentLiabilitiesJointVentureAndJointOperation', window );">Current liabilities joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,231<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalJointVentureAndJointOperationLiabilities', window );">Total joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,231<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | MRS Logistica S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentAssetsJointVentureAndJointOperation', window );">Current assets joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">44,554<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalJointVentureAndJointOperationAssets', window );">Total joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">44,554<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentLiabilitiesJointVentureAndJointOperation', window );">Current liabilities joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">142,310<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NonCurrentLiabilitiesJointVentureAndJointOperation', window );">Non-current liabilities joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">88,021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalJointVentureAndJointOperationLiabilities', window );">Total joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">230,331<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Transnordestina Logistica S.A [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentAssetsJointVentureAndJointOperation', window );">Current assets joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">797<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NonCurrentAssetsJointVentureAndJointOperation', window );">Non-current assets joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">1,273,098<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalJointVentureAndJointOperationAssets', window );">Total joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">1,273,895<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentLiabilitiesJointVentureAndJointOperation', window );">Current liabilities joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">19<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalJointVentureAndJointOperationLiabilities', window );">Total joint-venture and joint-operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">R$ 19<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Banco Fibra S.A: Assets: Refers mainly to Eurobond from Fibra Bank with maturity in February 2028.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Panatlantica: Receivables from the sale of steel products.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">Transnordestina Logistica 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).</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2020-01-01: The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.
Effective 2020-01-01: The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_iii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2020-01-01: The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.
Effective 2020-01-01: The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that do not meet the definition of current assets. [Refer: Current assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_ii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_iv&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CurrentAssetsAssociates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to current assets associates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CurrentAssetsAssociates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CurrentAssetsJointVentureAndJointOperation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to current assets joint venture and joint operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CurrentAssetsJointVentureAndJointOperation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CurrentAssetsOtherRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to current assets other related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CurrentAssetsOtherRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CurrentLiabilitiesAssociates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to current liabilities associates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CurrentLiabilitiesAssociates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CurrentLiabilitiesJointVentureAndJointOperation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to current liabilities joint venture and joint operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CurrentLiabilitiesJointVentureAndJointOperation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CurrentLiabilitiesOtherRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to current liabilities other related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CurrentLiabilitiesOtherRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NonCurrentAssetsAssociates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to non current assets associates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NonCurrentAssetsAssociates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NonCurrentAssetsJointVentureAndJointOperation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to non current assets joint venture and joint operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NonCurrentAssetsJointVentureAndJointOperation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NonCurrentAssetsOtherRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to non current assets other related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NonCurrentAssetsOtherRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NonCurrentLiabilitiesAssociates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to non current liabilities associates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NonCurrentLiabilitiesAssociates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NonCurrentLiabilitiesJointVentureAndJointOperation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to non current liabilities joint venture and joint operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NonCurrentLiabilitiesJointVentureAndJointOperation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NonCurrentLiabilitiesOtherRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to non current liabilities other related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NonCurrentLiabilitiesOtherRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TotalAssociatesAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to total associates assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TotalAssociatesAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TotalAssociatesLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to total associates liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TotalAssociatesLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TotalJointVentureAndJointOperationAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to total joint venture and joint operation assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TotalJointVentureAndJointOperationAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TotalJointVentureAndJointOperationLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to total joint venture and joint operation liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TotalJointVentureAndJointOperationLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TotalOtherRelatedPartiesAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to total other related parties assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TotalOtherRelatedPartiesAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TotalOtherRelatedPartiesLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to total other related parties liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TotalOtherRelatedPartiesLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInAssociatesAxis=sid_ArvediMetalferDoBrasilSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInAssociatesAxis=sid_ArvediMetalferDoBrasilSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_CBSPrevidenciaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CategoriesOfOtherRelatedPartiesAxis=sid_CBSPrevidenciaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_BancoFibraMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CategoriesOfOtherRelatedPartiesAxis=sid_BancoFibraMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795155520">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>9 PROPERTY, PLANT AND EQUIPMENT<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
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<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>9&#160;&#160;&#160;&#160;&#160;&#160;
PROPERTY, PLANT AND EQUIPMENT</b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

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    <td style="width: 29%; white-space: nowrap">&#160;</td>
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    <td style="width: 1%; white-space: nowrap">&#160;</td>
    <td style="width: 8%; white-space: nowrap">&#160;</td>
    <td style="width: 1%; white-space: nowrap">&#160;</td>
    <td style="width: 8%; white-space: nowrap">&#160;</td>
    <td style="width: 1%; white-space: nowrap">&#160;</td>
    <td style="width: 8%; white-space: nowrap">&#160;</td>
    <td style="width: 1%; white-space: nowrap">&#160;</td>
    <td style="width: 8%; white-space: nowrap">&#160;</td>
    <td style="width: 1%; white-space: nowrap">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    30,530 </b></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
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    80,135 </b></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
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    287,854</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    3,751,429</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    22,426,782</td>
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">3,282,436</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">355,768</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">30,269,600</td></tr>
<tr>
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (1,072,791)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(10,739,511)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (134,801)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(12,222,736)</td></tr>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    287,854 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    2,678,638 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    11,687,271 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    30,530 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>3,282,436
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    80,135 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>18,046,864
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<tr>
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    of foreign exchange differences</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">1,499</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    2,978</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">8,033</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    106</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">2,464</td>
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
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<tr>
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">6,125</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">1,763</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">1,924,520</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    43,111</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    41,574</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">2,492,669</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Capitalized
    interest (notes 24 and 29)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    13</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    117,176</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;
    117,189</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Write-off
    (note 23)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(2,143)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(80,426)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(1)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(30,400)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(1,354)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (149)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">(114,603)</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Depreciation
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (135,313)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(1,241,026)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(5,999)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(58,843)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (25,038)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right">(1,466,219)</td></tr>
<tr>
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    to other asset categories</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    790</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">294,872</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">1,766,047</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">2,629</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(2,053,290)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (11,048)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td></tr>
<tr>
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    to intangible assets</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (31)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(11,865)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right">(11,896)</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Right
    of use- Initial recognition</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    640,989</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;
    640,989</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Right
    of use - Remesurement&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (151,558)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right">(151,558)</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">ARO
    Update</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">225,125</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;
    225,125</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Transfer
    to Investment Property</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(67,176)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (20,030)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(13,989)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right">(101,195)</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Consolidation
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">4,940</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (573)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    4,756</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">9,123</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Others</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (680)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right">(680)</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Balance at December
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    226,949 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    3,062,238 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    12,603,619 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    28,455 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>3,217,052
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    472,345 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    90,286 </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>19,700,944
    </b></td></tr>
<tr>
    <td style="white-space: nowrap">Cost</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    226,949</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    4,250,471</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    24,372,514</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    170,229</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">3,217,052</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    531,044</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">386,144</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">33,154,403</td></tr>
<tr>
    <td style="white-space: nowrap">Accumulated depreciation</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (1,188,233)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(11,768,895)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (141,774)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(58,699)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (295,858)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(13,453,459)</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Balance at December
    31, 2019</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    226,949 </b></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    3,062,238 </b></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    12,603,619 </b></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    28,455 </b></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>3,217,052
    </b></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    472,345 </b></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    90,286 </b></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>19,700,944
    </b></td></tr>
</table>
<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
Refer basically to railway assets such as courtyards, tracks, mines and dormant and in the group leasehold improvements, vehicles,
hardware.</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"><a name="page_42"></a><b>(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Right of use</b></p>

<p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
movement of the rights of use as of December 31, 2019 is as follows</p>

<p style="text-align: right; margin: 0pt 10pt 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Consolidated</b>&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="vertical-align: bottom; width: 41%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Land</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Buildings
    and Infrastructure</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Machinery,
    equipment and facilities</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Other</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Total</b></td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Initial recognition
    &#8211; Rights of use</b></td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>556,133
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>54,513
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>9,783
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>20,560
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>640,989
    </b></td></tr>
<tr>
    <td style="vertical-align: bottom">Addition</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">6,719</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">34,197</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,195</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">43,111</td></tr>
<tr>
    <td style="vertical-align: bottom">Remeasurement</td>
    <td style="text-align: right">(152,915)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">12,112</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(4,525)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(6,230)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(151,558)</td></tr>
<tr>
    <td style="vertical-align: bottom">Depreciation</td>
    <td style="text-align: right">(21,314)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(9,190)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(15,311)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(13,028)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(58,843)</td></tr>
<tr>
    <td style="vertical-align: bottom">Write-off</td>
    <td style="text-align: right">(1,338)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(16)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(1,354)</td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Balance at
    December 31, 2019</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>380,566
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>64,154
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>24,144
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>3,481
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>472,345
    </b></td></tr>
<tr>
    <td style="vertical-align: bottom">Cost</td>
    <td style="text-align: right">401,746</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">73,344</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">39,455</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">16,499</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">531,044</td></tr>
<tr>
    <td style="vertical-align: bottom">Accumulated depreciation</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(21,180)</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(9,190)</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(15,311)</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(13,018)</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(58,699)</td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Balance at
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    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>380,566</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>64,154</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>24,144</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>3,481</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>472,345</b></td></tr>
</table>
<p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>

<p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"><b>(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Construction in progress</b></p>

<p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">The
breakdown of the projects comprising construction in progress is as follows:</p>

<p style="text-align: justify; text-indent: -36pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="vertical-align: bottom; width: 11%">&#160;</td>
    <td style="vertical-align: bottom; width: 5%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 35%; text-align: center"><b>Project
    description</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Start
    date</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 2%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: center"><b>Completion
    date</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="text-indent: 7.05pt"><b>Logistics</b></td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td style="text-indent: 7.05pt">&#160;</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td>Current investments for maintenance of current
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    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
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    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7pt">81,944</td>
    <td style="text-align: right; text-indent: 7pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">89,595</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt"><b>81,944
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    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt"><b>89,595</b></td></tr>
<tr>
    <td style="text-indent: 7.05pt"><b>Mining&#160;</b></td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
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<tr>
    <td style="text-indent: 7pt">&#160;</td>
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    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
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    <td>Supply of 16 torpedo&#8217;s cars for operation
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    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
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    <td style="text-align: right; text-indent: 7pt">75,582</td>
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    <td style="text-align: right; text-indent: 7pt">94,920</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
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    <td>Current investments for maintenance of current
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    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
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    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
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    <td style="text-align: right; text-indent: 7pt">811,049</td>
    <td style="text-align: right; text-indent: 7pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">558,922</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt"><b>886,631
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    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt"><b>653,842</b></td></tr>
<tr>
    <td style="text-indent: 7.05pt"><b>Cement</b></td>
    <td style="text-indent: 7.05pt">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 7.05pt">&#160;</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td>Construction of cement plants.&#160;&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
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    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">2023</td>
    <td style="text-align: center"><sup>(4)</sup></td>
    <td style="text-align: right; text-indent: 7pt">577,712</td>
    <td style="text-align: right; text-indent: 7pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">585,163</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td>Current investments for maintenance of current
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    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;</td>
    <td style="text-align: right; text-indent: 7pt">93,548</td>
    <td style="text-align: right; text-indent: 7pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">94,728</td></tr>
<tr>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="text-indent: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 7.05pt"><b>671,260
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    <td style="text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 7.05pt"><b>679,891</b></td></tr>
<tr>
    <td colspan="3" style="text-indent: 7.05pt"><b>Construction
    in progress</b></td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7.05pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; vertical-align: top; text-align: right; text-indent: 7.05pt"><b>3,217,052</b></td>
    <td style="vertical-align: top; text-align: right; text-indent: 7.05pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right; text-indent: 7.05pt"><b>&#160;
    3,282,436</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(1)
Estimated completion date of the Central Plant Step 1;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(2)
Estimated completion date of phase 60 Mtpa;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(3)
Refers substantially to the technological modernization of the continuous running machines; increased efficiency in zinc plating
lines and contractual agreement signed for the supply of new equipment;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(4)
Refers substantially to the acquisition of new Integrated Cement Plants.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_43"></a>The average estimated
useful lives are as follows, in years:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="width: 15%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Buildings</td>
    <td style="text-align: right">38</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">38</td></tr>
<tr>
    <td>Machinery, equipment and facilities</td>
    <td style="text-align: right">21</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">22</td></tr>
<tr>
    <td>Furniture and fixtures</td>
    <td style="text-align: right">12</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">11</td></tr>
<tr>
    <td>Others</td>
    <td style="text-align: right">14</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">15</td></tr>
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<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>9.a)
Capitalized Interest</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
of December 31, 2019, the Company capitalized borrowing costs amounting to R$117,189 in consolidated (as of December 31, 2018,
R$71,611 in consolidated). These costs are basically estimated for the mining projects, mainly relating to the expansion of Casa
de Pedra (MG) and TECAR (RJ), see notes 24 and 29. The rates for non-specific projects in the year ended December 31, 2019 are
6.58% (6.31% as of December 31, 2018).</p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for property, plant and equipment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;doctype=Standard&amp;dita_xref=IAS16_g73-79_TI<br> -URIDate 2019-03-27<br></p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6828079376">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Comprehensive Income - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_StatementOfComprehensiveIncomeAbstract', window );"><strong>Statement of comprehensive income [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Consolidated profit (loss) for the year</a></td>
<td class="nump">R$ 2,244,511<span></span>
</td>
<td class="nump">R$ 5,200,583<span></span>
</td>
<td class="nump">R$ 111,229<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract', window );"><strong>Items that will not be subsequently reclassified to the statement of income</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments', window );">Actuarial (losses)/gains on defined benefit plan from investments in subsidiaries</a></td>
<td class="nump">424<span></span>
</td>
<td class="nump">903<span></span>
</td>
<td class="num">(12)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans', window );">Actuarial (losses)/gains on defined benefit pension plan</a></td>
<td class="num">(113,518)<span></span>
</td>
<td class="nump">413<span></span>
</td>
<td class="num">(203,022)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome', window );">Income tax and social contribution on actuarial (losses) gains on defined benefit pension plan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,073)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax', window );">Total Items that will not be subsequently reclassified to the statement of income</a></td>
<td class="num">(113,094)<span></span>
</td>
<td class="nump">1,316<span></span>
</td>
<td class="num">(204,107)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract', window );"><strong>Items that could be subsequently reclassified to the statement of income</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax', window );">Cumulative translation adjustments for the year</a></td>
<td class="nump">32,922<span></span>
</td>
<td class="num">(87,101)<span></span>
</td>
<td class="nump">170,342<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax', window );">Fair Value through other comprehensive income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,559,680)<span></span>
</td>
<td class="nump">847,849<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax', window );">(Loss)/Gain on change in percentage of investments</a></td>
<td class="num">(2,288)<span></span>
</td>
<td class="num">(105)<span></span>
</td>
<td class="nump">2,814<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax', window );">(Loss) gain on cash flow hedge accounting</a></td>
<td class="num">(604,828)<span></span>
</td>
<td class="num">(1,415,962)<span></span>
</td>
<td class="num">(50,987)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax', window );">Cash Flow hedge reclassified to income statement</a></td>
<td class="nump">790,353<span></span>
</td>
<td class="nump">370,191<span></span>
</td>
<td class="nump">92,140<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax', window );">(Loss) /gain on hedge of net investments in foreign subsidiaries</a></td>
<td class="nump">2,472<span></span>
</td>
<td class="num">(21,852)<span></span>
</td>
<td class="num">(39,893)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LossGainOnBusinessCombination', window );">(Loss) / gain on business combination</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(651)<span></span>
</td>
<td class="nump">4,415<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax', window );">Total Items that could be subsequently reclassified to the statement of income</a></td>
<td class="nump">218,631<span></span>
</td>
<td class="num">(2,715,160)<span></span>
</td>
<td class="nump">1,026,680<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</a></td>
<td class="nump">105,537<span></span>
</td>
<td class="num">(2,713,844)<span></span>
</td>
<td class="nump">822,573<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income (loss) for the year</a></td>
<td class="nump">2,350,048<span></span>
</td>
<td class="nump">2,486,739<span></span>
</td>
<td class="nump">933,802<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToAbstract', window );"><strong>Attributable to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent', window );">Attributed to owners of the Company</a></td>
<td class="nump">1,894,503<span></span>
</td>
<td class="nump">2,360,292<span></span>
</td>
<td class="nump">832,845<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests', window );">Attributed to non-controlling interests</a></td>
<td class="nump">R$ 455,545<span></span>
</td>
<td class="nump">R$ 126,447<span></span>
</td>
<td class="nump">R$ 100,957<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ix<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_ix&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81A<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81A_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncomeAttributableToAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncomeAttributableToAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81B<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81B_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81B<br> -Subparagraph b<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81B_b_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax. [Refer: Cash flow hedges [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24C<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24C_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24E<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24E_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_23_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 39<br> -IssueDate 2019-01-01<br> -Paragraph 102<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=39&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_102_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24C<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24C_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24E<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24E_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 9<br> -IssueDate 2019-01-01<br> -Paragraph 6.5.13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=9&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_6.5.13_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax. [Refer: Financial assets available-for-sale]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_91_a&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_20_a_ii&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income tax relating to amounts recognised in other comprehensive income in relation to remeasurements of defined benefit plans. [Refer: Other comprehensive income; Reserve of remeasurements of defined benefit plans; Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph ab<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_ab&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 90<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_90&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_d_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_viii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81A<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81A_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of other comprehensive income, net of 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]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph IG6<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_IG6&amp;doctype=Implementation%20Guidance<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 82A<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_82A&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph IG6<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_IG6&amp;doctype=Implementation%20Guidance<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 82A<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_82A&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2019-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2019-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2019-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 92<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_92&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24C<br> -Subparagraph b<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24C_b_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24E<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24E_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_23_d&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_StatementOfComprehensiveIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_StatementOfComprehensiveIncomeAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LossGainOnBusinessCombination">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the loss gain on business combination.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LossGainOnBusinessCombination</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795420816">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>5 TRADE RECEIVABLES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
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<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>5&#160;&#160;&#160;&#160;&#160;&#160;
TRADE RECEIVABLES&#160;&#160; </b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="width: 15%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td><b>Trade receivables</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr>
    <td style="text-indent: 8.05pt"><b>Third parties</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr>
    <td style="text-indent: 16pt">Domestic market</td>
    <td style="text-align: right">1,118,632</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">1,369,396</td></tr>
<tr>
    <td style="text-indent: 16pt">Foreign market</td>
    <td style="text-align: right">1,003,905</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">852,821</td></tr>
<tr>
    <td style="text-indent: 16pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>2,122,537
    </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>2,222,217</b></td></tr>
<tr>
    <td style="text-indent: 16pt">Allowance for doubtful
    debts</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;&#160;&#160;
    (245,194)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">(237,352)</td></tr>
<tr>
    <td>&#160;</td>
    <td style="text-align: right"><b>1,877,343 </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right"><b>1,984,865</b></td></tr>
<tr>
    <td style="text-indent: 8pt">Related Parties (note
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    <td style="border-bottom: Black 1pt solid; text-align: right">170,588</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">93,317</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>2,047,931
    </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>2,078,182</b></td></tr>
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<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company &#160;performs operations relating to assignment of receivables without co-obligation in which, after assigning the customer&#8217;s
trade notes/bills and receiving the amounts from each transaction closed, CSN settles the trade receivables and becomes entirely
free of the credit risk on the transaction. In the consolidated, this transaction totals R$51,161 as of December 31, 2019 (R$46,210
as of December 31, 2018).</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
breakdown of gross trade receivables from third parties is as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="width: 15%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td></tr>
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    <td>Current</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;
    1,739,746</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">1,514,847</td></tr>
<tr>
    <td>Past-due up to 30 days</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;
    132,845</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">177,287</td></tr>
<tr>
    <td>Past-due up to 180 days</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    23,877</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">47,684</td></tr>
<tr>
    <td>Past-due over 180 days</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;
    226,069</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">482,399</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;
    2,122,537 </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>2,222,217</b></td></tr>
</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_30"></a>&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
movements in the Group&#8217;s allowance for doubtful debts are as follows</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td colspan="3" style="text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td><b>Opening balance</b></td>
    <td style="text-align: right"><b>(237,352)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right"><b>(191,979)</b></td></tr>
<tr>
    <td>Expected credit losses</td>
    <td style="text-align: right">(43,313)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(53,706)</td></tr>
<tr>
    <td>Recovery of receivables</td>
    <td style="text-align: right">35,471</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">8,333</td></tr>
<tr>
    <td><b>Closing balance</b></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of trade and other receivables. [Refer: Trade and other receivables]</p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795398496">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>13 OTHER PAYABLES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesAbstract', window );"><strong>Other Payables [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory', window );">OTHER PAYABLES</a></td>
<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>13&#160;&#160;&#160;&#160;
OTHER PAYABLES</b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
group of other payables classified in current and non-current liabilities is comprised as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="width: 53%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td>&#160;</td>
    <td colspan="5" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Current</b></td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Payables to related parties (note 18 b)</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    46,063</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    35,499</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">88,021</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">96,629</td></tr>
<tr>
    <td>Dividends and interest on capital payable (Note
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    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    13,252</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    932,005</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Advances from customers <sup>(1)</sup></td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    787,604</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    137,418</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;
    1,845,248</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Taxes in installments</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    19,498</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    20,179</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">67,727</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">73,934</td></tr>
<tr>
    <td>Profit sharing - employees</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    162,866</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    113,219</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Taxes payable</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">8,805</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">8,631</td></tr>
<tr>
    <td>Provision from consumption and services</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    204,299</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    334,638</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Third party materials in our possession</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    78,820</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    45,915</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Trade payables - drawee risk <sup>(2)</sup></td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;
    1,121,312</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    65,766</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Lease Liabilities (note 13a)</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    35,040</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">439,350</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Other payables</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    57,690</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    85,984</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">44,551</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">48,134</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>2,526,444
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,770,623
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>2,493,702
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>227,328
    </b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(1)
<b>Glencore Advance:</b> On March 29, 2019, the Company received in advance through its subsidiary CSN Minera&#231;&#227;o 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 Minera&#231;&#227;o 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.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(2)
<b>Trade Payables &#8211; Drawee risk:</b> 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.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>13.a)
LEASES</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
lease liabilities are presented in financial statement as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 69%">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right; width: 15%"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; text-align: right; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right; width: 15%"><b>First
    adoption</b></td></tr>
<tr>
    <td>Leases</td>
    <td style="text-align: right">1,501,960</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,533,556</td></tr>
<tr>
    <td>Present value adjustment - Leases</td>
    <td style="text-align: right">(1,027,570)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(892,567)</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>474,390
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>640,989</b></td></tr>
<tr>
    <td><b>Classified:</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Current</td>
    <td style="text-align: right">35,040</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">39,243</td></tr>
<tr>
    <td>Non-current</td>
    <td style="text-align: right">439,350</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">601,746</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>474,390
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>640,989</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company adopted IFRS 16&#160; as of January 1, 2019, using the modified retrospective approach that does not require the presentation
of comparative balances. As a result of adopting IFRS 16, the Company changed the accounting policy for lease agreements.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>

<p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif">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:</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%">
<tr>
    <td style="width: 82%"><b>Operating lease commitment at December 31,2018</b></td>
    <td style="border-top: rgb(0,0,0) 1px solid; border-bottom: rgb(0,0,0) 1px solid; background-image: none; background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; width: 18%; text-align: right"><b>4,217,333</b></td></tr>
<tr style="background-color: rgb(220,230,241)">
    <td>Renewal options not included in commitments</td>
    <td style="text-align: right"><b>833,083</b></td></tr>
<tr>
    <td>Effect timing differences between inception and commencement</td>
    <td style="text-align: right"><b>(26,580)</b></td></tr>
<tr style="background-color: rgb(220,230,241)">
    <td>Variable lease payments not included in commitments</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"><b>&#160;(3,661,675)</b></td></tr>
<tr>
    <td><b>Lease liabilities before discounting </b></td>
    <td style="border-bottom: rgb(0,0,0) 3px double; background-image: none; background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; text-align: right"><b>1,362,161</b></td></tr>
<tr style="background-color: rgb(220,230,241)">
    <td>Discount to presente value</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; text-align: right"><b>(990,827)</b></td></tr>
<tr>
    <td><b>Lease liabilities at January 01, 2019</b></td>
    <td style="border-bottom: rgb(0,0,0) 3px double; background-image: none; background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; text-align: right"><b>371,334</b></td></tr>
</table>


<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_59"></a>The
Company has lease agreements for port terminals in Itagua&#237;, the Cargo Terminal - TECAR, used for the loading and unloading
of iron ores and the Container Terminal - TECON, the agreements have a remaining term of 28 and 32 years respectively and contract
lease for railway operation using the Northeast network with a remaining term of 8 years.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Additionally,
the Company has property lease agreements, used as operational facilities and administrative and sales offices, in several locations
where the Company operates, with remaining terms of 2, 5 and 16 years.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">CSN
also has lease agreements for operating equipment, used in mining and steel operations, with terms of 2 to 5 years.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
present value of future obligations was measured using the implicit rate observed in the contracts, for contracts that did not
have a rate, the Company applied the incremental borrowing loans - &#8220;IBR&#8221;, both in nominal terms.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
IBR was acquired through consultation with the Company's relationship banks according to the average term of the contracts.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
average rates used to measure the lease and rights to use:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 5%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 26%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td rowspan="2" style="border-bottom: black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Contract
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        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>(in
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        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p></td>
    <td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Incremental
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Implicit
    (a.a)</b></td></tr>
<tr>
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    <td style="border-bottom: Black 1pt solid; text-align: center"><b>&#160;EURO
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    <td style="border-bottom: Black 1pt solid; text-align: center"><b>&#160;BRL&#160;
    </b></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">1</td>
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    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">2</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">3</td>
    <td style="text-align: center">8.53%</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">4</td>
    <td style="text-align: center">8.90%</td>
    <td style="text-align: center">1.11%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">5</td>
    <td style="text-align: center">9.27%</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">6</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">1.24%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">9</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="text-align: center">16</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">29</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="text-align: center">32</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">15.22%</td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Changes
in lease liabilities for the period ended December 31, 2019 are shown in the table below.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 85%">&#160;</td>
    <td style="vertical-align: bottom; width: 15%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td><b>Opening balance</b></td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    640,989 </b></td></tr>
<tr>
    <td>New leases (note 9)</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    106,584</td></tr>
<tr>
    <td>Present Value Adjustments - New leases (note
    9)</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (54,080)</td></tr>
<tr>
    <td>Contract review</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (175,609)</td></tr>
<tr>
    <td>Write off</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (1,374)</td></tr>
<tr>
    <td>Payments</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (94,727)</td></tr>
<tr>
    <td>Interest appropriated</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    52,607</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"><b>&#160;Net
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>474,390
    </b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
minimum future payments estimated to leasing agreements include variable payments, essentially fixed when based on minimum performance
and contractually fixed rates.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
of December 31,2019 are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 53%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>&#160;Less
    than one year </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>&#160;Between
    one and five years </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>&#160;Over
    five years </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>&#160;Total
    </b></td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;Leases</td>
    <td style="text-align: right">86,062</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">319,162</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,096,736</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,501,960</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;Present
    value adjustment - Leases</td>
    <td style="text-align: right">(51,022)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(229,417)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(747,131)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(1,027,570)</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>35,040
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>89,745
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>349,605
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>474,390
    </b></td></tr>
</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_60"></a>&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#8226;
PIS and COFINS recoverable</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Lease
liabilities were measured at the amount of consideration with suppliers, that is, without considering the tax credits incurred
after payment. We show below the potential right of PIS and COFINS embedded in the lease liability.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 85%">&#160;</td>
    <td style="vertical-align: bottom; width: 15%; text-align: right"><b>&#160;&#160;&#160;
    12/31/2019</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td>Leases</td>
    <td style="text-align: right">1,489,789</td></tr>
<tr>
    <td>Present value adjustment - Leases</td>
    <td style="text-align: right">(1,026,919)</td></tr>
<tr>
    <td>Potencial PIS and COFINS credit</td>
    <td style="text-align: right">137,805</td></tr>
<tr>
    <td>Present value adjustment &#8211; Potential PIS
    and COFINS credit</td>
    <td style="text-align: right">(96,461)</td></tr>
</table>
<p style="text-indent: -22.65pt; margin: 0pt 0 0pt 25.5pt; font-size: 11pt">&#160;</p>

<p style="text-indent: -22.65pt; margin: 0pt 0 0pt 25.5pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Payments of leases not recognized as liabilities:</b></p>

<p style="text-indent: -22.65pt; margin: 0pt 0 0pt 25.5pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company chose not to recognize lease liabilities in contracts with a maturity of less than twelve months and for assets with low
value. The realized payments to these contracts are recognized as expenses, when incurred.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company has lease agreements for the use of ports (TECAR) and railways (FTL) which, even if they establish minimum performance,
cannot determine their cash flow since these payments are fully variable and will only be known when they occur. In such cases,
payments will be recognized as expenses when incurred</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Expenses
related to payments not included in the measurement of a lease liability during the actual exercise are:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 85%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>Consolidated
    </b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td>&#160;Contract less than 12 months&#160;</td>
    <td style="text-align: right">10,819</td></tr>
<tr>
    <td>&#160;Lower Assets value&#160;</td>
    <td style="text-align: right">3,853</td></tr>
<tr>
    <td>&#160;Variable lease payments&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">177,460</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>192,132</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">In accordance with the guidelines of IFRS
16, the Company uses the discounted cash flow technique to measure and remeasure liabilities and right to use, without considering
the projected inflation in the flows to be discounted.</p><span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of trade and other payables. [Refer: Trade and other payables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795578752">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
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<td class="text"><p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 25.1pt; font: 11pt Times New Roman, Times, Serif"><b>2.&#160;&#160;&#160;&#160;
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 25.1pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.a)
Basis of preparation and declaration of conformity</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
consolidated financial statements have been prepared and are being presented in accordance with International Financial Reporting
Standards (&#8220;IFRS&#8221;) issued by the International Accounting Standards Board (IASB) and includes all of the relevant
information of the financial statements, and only this information, which correspond to those used by the Company&#8217;s management
in its activities.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates and also
requires management to exercise its judgment in the process of applying the Company&#8217;s accounting policies.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Information
on uncertainties related to assumptions and estimates, which have a significant risk of resulting in a material adjustment to
the accounting balances of assets and liabilities in the year, are included in the following notes:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#8226;
Note 5 - Recognition of the provision for expected losses (impairment) of accounts receivable from customers;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#8226;
Note 14 - Deferred income and social contribution taxes: availability of future taxable income against which deductible temporary
differences and tax losses can be used;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#8226;
Note 10.a - Goodwill impairment test;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#8226;
Note 12 - Derivative financial instruments and hedge accounting (&#8220;Hedge accounting&#8221;).</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#8226;
Note 16 - Provision for tax, social security, labor, civil, environmental and judicial deposits: main assumptions about the probability
and magnitude of resource outflows;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#8226;
Note 26 - Retirement benefit;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
financial statements are presented in thousands of Brazilian reais (R$). Depending on the applicable IFRS standard, the measurement
criteria used in preparing the financial statements considers the historical cost, net realizable value, fair value or recoverable
amount. When the IFRS allows us an option between acquisition cost and other measurement criteria, the acquisition cost was the
criteria used.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
consolidated financial statements were approved by the Board of Directors on March 4, 2020.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.b)
Basis of presentation </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
accounting policies have been consistently applied to all consolidated companies. The consolidated financial statements for the
years ended December 31, 2019 and 2018 include the following direct and indirect subsidiaries, joint ventures and joint operations,
as well as the exclusive funds, as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; border-collapse: collapse; margin-left: 3.5pt; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td colspan="4" style="border-bottom: Black 1pt solid; text-align: center"><b>Equity
    interests (%)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; width: 40%; white-space: nowrap"><b>Companies</b></td>
    <td style="border-bottom: Black 1pt solid; width: 8%; text-align: center"><b>Number
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    <td style="border-bottom: Black 1pt solid; width: 7%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: right"><b>12/31/2018</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; white-space: nowrap">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 33%; white-space: nowrap"><b>Core
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Direct interest
    in subsidiaries: full consolidation</b></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Islands VII
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    <td style="white-space: nowrap; text-align: right">20,001,000</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Financial transactions</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Islands XI Corp.</td>
    <td style="white-space: nowrap; text-align: right">50,000</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Financial transactions</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Islands XII
    Corp.</td>
    <td style="white-space: nowrap; text-align: right">1,540</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Financial transactions</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Steel S.L.U.</td>
    <td style="white-space: nowrap; text-align: right">22,042,688</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Equity interests
    and Financial transactions</td></tr>
<tr>
    <td style="white-space: nowrap">TdBB S.A (*)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Equity interests</td></tr>
<tr>
    <td style="white-space: nowrap">Sepetiba Tecon S.A.</td>
    <td style="white-space: nowrap; text-align: right">254,015,052</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Port services</td></tr>
<tr>
    <td style="white-space: nowrap">Min&#233;rios Nacional&#160;
    S.A.</td>
    <td style="white-space: nowrap; text-align: right">141,719,295</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Mining and Equity
    interests</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap">Companhia
    Florestal do Brasil</td>
    <td style="white-space: nowrap; text-align: right">42,551,519</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td>Reforestation</td></tr>
<tr>
    <td style="white-space: nowrap">Estanho de Rond&#244;nia
    S.A.</td>
    <td style="white-space: nowrap; text-align: right">195,454,162</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td>Tin Mining</td></tr>
<tr>
    <td style="white-space: nowrap">Companhia Metal&#250;rgica
    Prada</td>
    <td style="white-space: nowrap; text-align: right">445,921,292</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Manufacture of packages
    and distribution of steel products</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Gest&#227;o
    de Recursos Financeiros Ltda. <sup>(1)</sup></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Management of funds
    and securities portfolio</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Minera&#231;&#227;o
    S.A.</td>
    <td style="white-space: nowrap; text-align: right">158,419,480</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    87.52</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    87.52</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Mining and Equity
    interests</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Energia S.A.</td>
    <td style="white-space: nowrap; text-align: right">43,149</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Sale of electric
    power</td></tr>
<tr>
    <td style="white-space: nowrap">FTL - Ferrovia Transnordestina
    Log&#237;stica S.A.</td>
    <td style="white-space: nowrap; text-align: right">486,592,830</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    92.38</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    91.69</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Railroad logistics</td></tr>
<tr>
    <td style="white-space: nowrap">Nordeste Log&#237;stica
    S.A.</td>
    <td style="white-space: nowrap; text-align: right">99,999</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Port services</td></tr>
<tr>
    <td style="white-space: nowrap">Aceros M&#233;xico
    CSN <sup>(2) </sup></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    0.08</td>
    <td style="white-space: nowrap">&#160;</td>
    <td>Commercial representation, steel sales and related
    activities</td></tr>
<tr>
    <td style="white-space: nowrap; text-align: justify">CSN
    Inova Ltd.</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: justify">Advisory
    and implementation of new development projects</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Equipamentos
    S.A <sup>(3) </sup></td>
    <td style="white-space: nowrap; text-align: right">999</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td>Rental of commercial and industrial machinery
    and equipment</td></tr>
<tr>
    <td style="white-space: nowrap">CBSI - Companhia
    Brasileira de Servi&#231;os de Infraestrutura <sup>(4)</sup></td>
    <td style="white-space: nowrap; text-align: right">3,752,292</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Provision of services</td></tr>
<tr>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Indirect interest
    in subsidiaries: full consolidation</b></td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap">Lusosider Projectos
    Sider&#250;rgicos S.A.</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Equity interests
    and product sales</td></tr>
<tr>
    <td style="white-space: nowrap">Lusosider A&#231;os
    Planos, S. A.</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Steel and Equity
    interests</td></tr>
<tr>
    <td style="white-space: nowrap">CSN Resources S.A.</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Financial transactions
    and Equity interests</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap">Companhia
    Brasileira de Latas</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.99</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Sale of cans and
    packages in general and Equity interests</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap">Companhia
    de Embalagens Met&#225;licas MMSA</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.67</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.67</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Production and sale
    of cans and related activities</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap">Companhia
    de Embalagens Met&#225;licas - MTM</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.67</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    99.67</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Production and sale
    of cans and related activities</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap">CSN
    Steel Holdings 1, S.L.U.</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Financial transactions,
    product sales and Equity interests</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap">CSN
    Productos Sider&#250;rgicos S.L.</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Financial transactions,
    product sales and Equity interests</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap">Stalhwerk
    Th&#252;ringen GmbH</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Production and sale
    of long steel and related activities</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap">CSN
    Steel Sections UK Limited (*)</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">Sale of long steel</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap">CSN
    Steel Sections Polska Sp.Z.o.o</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    100.00</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
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<tr>
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<tr>
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    87.52</td>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
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<tr>
    <td style="white-space: nowrap">&#160;</td>
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
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<tr>
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<tr>
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<tr>
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    17.92</td>
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<tr>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Direct interest
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
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<tr>
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    <td style="white-space: nowrap; text-align: right">63,377,198</td>
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    <td>Railroad transportation</td></tr>
<tr>
    <td style="white-space: nowrap">Aceros Del Orinoco
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
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<tr>
    <td style="white-space: nowrap">CBSI - Companhia
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
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<tr>
    <td style="white-space: nowrap">Transnordestina
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    <td style="white-space: nowrap; text-align: right">24,670,093</td>
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<tr>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Indirect interest
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap">MRS Log&#237;stica
    S.A.</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    16.30</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    16.30</td>
    <td style="white-space: nowrap">&#160;</td>
    <td>Railroad transportation</td></tr>
<tr>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Direct interest
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    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap">&#160;</td></tr>
<tr>
    <td style="white-space: nowrap">Arvedi Metalfer
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    <td style="white-space: nowrap; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td>Metallurgical and Equity interests</td></tr>
</table>
<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
They are dormant Companies therefore they do not appear in the note 8.a, where is disclosed business information under the equity
method and fair value through profit or loss and comprehensive income.</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#160;
CSN Gest&#227;o de Recursos Financeiros was liquidated on June 13, 2019;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(2)&#160;&#160;&#160;&#160;
On February 1, 2019, the Federal Taxpayers' Registry was canceled and, therefore, the settlement process of Aceros Mexico CSN
was terminated, however, before third parties and for the purposes of commercial law, the settlement was retroactive to September
18, 2018;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(3)&#160;&#160;&#160;&#160;
Company incorporated on August 22, 2019.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(4)&#160;&#160;&#160;&#160;
On November 29, 2019, a purchase and sale agreement for share was signed, whereby Companhia Sider&#250;rgica Nacional acquired
the entire participation that CKTR Brasil Servi&#231;os Ltda held in CBSI - Companhia Brasileira de Servi&#231;os de Infraestrutura.
As a result, as of the date mentioned, CSN now holds 100% of CBSI's share capital.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(5)&#160;&#160;&#160;&#160;
On August 6, 2019 CSN Asia Limited was liquidated;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(6)&#160;&#160;&#160;&#160;
On December 31, 2019 and 2018, the Company directly owned 26,611,282 common shares, 2,673,312 preferred shares class A and 34,092,604
preferred shares class B, totaling 36,765,916 preferred shares of MRS Log&#237;stica S.A.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">(7)&#160;&#160;&#160;&#160;
On May 10, 2019, 501,789 shares of shareholder FINOR, all class B preferred shares, were transferred to shareholder CSN. On December
31,2019, the Company had 24,168,304 ordinary shares, 501,789 preferred shares Class B (as of December 31,2018 had 24,168,304 ordinary
shares and no preferred shares).</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; text-indent: -0.55pt; margin: 0pt 0; font-size: 11pt"><a name="page_15"></a>&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Exclusive funds</b></p>

<p style="text-align: justify; text-indent: -0.55pt; margin: 0pt 0; font-size: 11pt"><b>&#160;</b></p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
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<tr>
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    <td style="border-top: Black 1pt solid; width: 5%; text-align: right">&#160;</td>
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    <td style="border-top: Black 1pt solid; width: 5%">&#160;</td>
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<tr>
    <td><b>Direct interest: full consolidation</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: center">&#160;100.00</td>
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<tr>
    <td>Caixa V&#233;rtice - Private credit balanced
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    <td>&#160;</td>
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<tr>
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</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">In
preparing the consolidated financial statements, we have adopted the following consolidation procedures:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Transactions between subsidiaries, associates, joint ventures and joint operations&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&#160; </b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Unrealized
gains on transactions with subsidiaries, joint ventures and associates are eliminated to the extent of CSN&#8217;s equity interests
in the related entity by the consolidation process. Unrealized losses are eliminated in the same manner as unrealized gains, although
only to the extent that there are not indications of impairment. The Company eliminates the effect on profit or loss of transactions
carried out with joint ventures and, as a result, reclassifies part of the equity in results of joint ventures to financial expenses,
cost of sales and income tax and social contribution.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
base date to the financial statements of the subsidiaries and joint ventures is the same as of the Company, and their accounting
policies are also in line with the policies adopted by the CSN.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Subsidiaries</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Subsidiaries
are all entities which financial and operating policies can be conducted by the Company and when it is exposed to, or has rights
to, variable returns from its involvement with the entity and has the ability to use its power to affect its returns.&#160; The
existence and effect of potential voting rights that are actually exercisable or convertible are taken into consideration when
assessing whether the Company controls another entity. Subsidiaries are fully consolidated from the date when the control is transferred
to the Company and are deconsolidated from the date when such control ceases.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Joint
ventures and joint operations</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Joint
arrangements are all entities over which the Company has joint control with one or more other parties. The investments in joint
arrangements are classified as joint operations or joint ventures depending on the contractual rights and obligations of each
investor.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Joint
operations are accounted for in the financial statements in order to represent the Company's contractual rights and obligations.
Therefore, the assets, liabilities, revenues and expenses related to its interests in joint operations are accounted for individually
in the financial statements.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Joint
ventures are accounted for under the equity method and are not consolidated.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company eliminates the effect on profit or loss of transactions carried out with joint ventures and, as a result, eliminates part
of the equity in results of joint ventures to financial expenses, cost of sales, net sales and income tax and social contribution.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Associates</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Associates
are all entities over which the Company has significant influence but not control, generally through a shareholding percentage
from 20% up to 50% of the voting rights. Investments in associates are accounted for under the equity method and are initially
recognized at cost.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Transactions and non-controlling interests</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company treats transactions with non-controlling interests as transactions with owners of the Company. For purchases from non-controlling
interests, the difference between any consideration paid and the relevant share acquired of the carrying value of subsidiary net
assets is recorded in shareholders' equity. Gains and losses on disposals to non-controlling interests are also recognized directly
in shareholders' equity.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">When
the Company no longer holds control, any retained interest in the entity is remeasured to its fair value, with the change in the
carrying amount recognized in profit or loss. The fair value is the initial carrying amount for the purposes of subsequently accounting
for the retained interest in an associate, joint venture or financial asset. In addition, any amounts previously recognized in
other comprehensive income in respect of that entity are accounted for as if the Company had disposed of the related assets or
liabilities. This may mean that amounts previously recognized in other comprehensive income are reclassified to profit or loss.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.c)
Foreign currencies </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>i.&#160;&#160;&#160;&#160;&#160;&#160;
Functional and presentation currency</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Items
included in the financial statements are related to each one of the Company's subsidiaries are measured using the currency of
the primary economic environment in which the subsidiary operates (&#8220;functional currency&#8221;). The consolidated financial
statements are presented in Brazilian reais (R$), which is the Company&#8217;s functional currency and the Group&#8217;s presentation
currency.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>ii.&#160;&#160;&#160;&#160;&#160;
Transactions and balances</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
transactions in foreign currencies are translated into the functional currency using the exchange rates in effect at the dates
of the transactions or valuations when their values are remeasured. Foreign exchange gains and losses resulting from the settlement
of those transactions and from the translation at exchange rates in effect as of December 31, 2019 related to monetary assets
and liabilities denominated in foreign currencies are recognized in the income statement as financial result, except when they
are recognized in shareholders' equity as a result of foreign operation characterized as foreign investment.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">According
to IAS 21 and IFRIC 22 &#8211; foreign currency transactions and advance consideration, the transactions in which the Company
recognizes a non-monetary asset or non-monetary liability involving prepayments or receipts in foreign currency are recorded at
the exchange rate of the date the entity initially recognized (transaction date) the non-monetary asset or non-current liability
monetary.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
balances of assets and liabilities are translated by exchange rates prevailing at the end of the reporting period. As of December
31, 2019, US$1 is equal to R$4.0307 (R$3.8748 at December 31, 2018) and &#8364;1 is equal to R$4.5305 (R$4.4390 at December 31,
2018), according to the rates obtained from Central Bank of Brazil website.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">All
other foreign exchange gains and losses, including foreign exchange gains and losses related to borrowings and cash and cash equivalents,
are presented in the income statement as financial income or expenses.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>iii.&#160;&#160;&#160;&#160;
Group companies</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
results and financial position of all the Group&#8217;s entities (none of which has the currency of a hyper-inflationary economy)
that have a functional currency different from the presentation currency are translated into the presentation currency as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
The assets and liabilities of each balance sheet presented are translated by exchange rate at the end of the reporting period;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
The income and expenses of each income statement are translated at average exchange rates (unless this average is not a reasonable
approximation of the cumulative effect of the rates at the transaction dates, in which case income and expenses are translated
at the rate in effect at the transaction dates);&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
All resulting exchange differences are recognized as a separate component in other comprehensive income; and</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Gains and losses accumulated in shareholders' equity are included in the income statement when the foreign operation is partially
disposed or sold.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.d)
Cash and cash equivalents</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Cash
and cash equivalents include cash on hand, in bank accounts and other short-term highly liquid investments redeemable within 90
days from the end of the reporting period, readily convertible into a known amount of cash and subject to an insignificant risk
of change in value. Bank certificates of deposit and government securities that do not meet the above criteria are not considered
cash equivalents and are classified as financial investments, according to note 4.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.e)
Trade receivables</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Trade
receivables are initially recognized at fair value, including the related taxes and expenses, being foreign currency-denominated
trade receivables are adjusted at the exchange rate in effect at the end of the reporting period.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">With
the adoption of the new IFRS 9 - Financial instruments, the Company started to apply the new model of expected losses, where it
considers all possible loss events over the life of its receivables. These expected credit losses are estimated according to the
loss rate by maturity range adopted by the Company since the initial (recognition) date of the asset.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company considers customer history, default rate, financial situation and the position of its legal advisors to estimate the expected
credit losses.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_18"></a><b>2.f)
Inventories</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Inventories
are carried at the lower of cost and net realizable value. Cost is determined using the weighted average cost method on the acquisition
of raw materials. The costs of finished goods and work in process comprise raw materials, labor and other direct costs (based
on the normal production capacity). Net realizable value represents the estimated selling price in the normal course of business,
less estimated costs of completion and costs necessary to make the sale.&#160; The allowance for estimated losses on slow-moving
or obsolete inventories are recognized when considered necessary.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Stockpiled
ore inventories are accounted for as processed when removed from the mine. The cost of finished goods comprises all direct costs
necessary to transform stockpiled inventories into finished goods.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.g)
Investments</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Investments
in subsidiaries, joint ventures and associates are accounted for under the equity method of accounting and are initially recognized
at cost. The gains or losses are recognized in profit or loss as operating income (or expenses). In the case of foreign exchange
differences arising on translating foreign investments that have a functional currency different from the Company&#8217;s, changes
in investments due exclusively to foreign exchange differences, as well as adjustments to pension plans and investments that impact
the subsidiaries&#8217; shareholders' equity, are recognized in line item &#8220;Cumulative translation adjustments&#8221;, in
the Company&#8217;s shareholders' equity, and are only recognized in profit or loss when the investment is disposed or written
off due to impairment loss. Other investments are recognized at cost or fair value.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">When
necessary, the accounting policies of subsidiaries, joint ventures and associates are changed to ensure consistency with the policies
adopted by the Company.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.h)
Investment Property</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company's investment properties consist of land and buildings maintained to earn rental income and capital appreciation. The measurement
method used is the acquisition or construction cost less accumulated depreciation and impairment, when applicable. Accumulated
depreciation is calculated by linear method based on the estimated useful life of the properties subject to depreciation, see
note 8.g. Land is not depreciated as they have an indefinite useful life.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.i)
Business combination</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
acquisition method is used to account for on each business combination conducted by the Company. The consideration transferred
by acquiring an entity is measured by the fair value of the assets transferred, liabilities incurred, and equity instruments issued
by the Company. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration
arrangement, where applicable. Acquisition-related costs are recognized in profit or loss for the year, as incurred. Identifiable
assets acquired, and liabilities assumed in a business combination are initially measured at their fair values at the acquisition
date.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.j)
Property, plant and equipment</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Property,
plant and equipment are carried at cost of acquisition, formation or construction, less accumulated depreciation or depletion
and any impairment loss. Depreciation is calculated under the straight-line method based on the remaining economic useful economic
lives of assets, as mentioned in note 9. The depletion of mines is calculated based on the quantity of ore mined. Land is not
depreciated since their useful life is considered indefinite. However, if the tangible assets are mine-specific, that is, used
in the mining activity, they are depreciated over the shorter between the normal useful lives of such assets and the useful life
of the mine. The Company recognizes in the carrying amount of property, plant and equipment the cost of replacement, and consequently
reducing the carrying amount of the part that is replaced if it is probable that future economic benefits embodied therein will
revert to the Company, and if the cost of the asset can be reliably measured. All other disbursements are expensed as incurred.
Borrowing costs related to funds obtained for construction in progress are capitalized until these projects are completed.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">If
some components of property, plant and equipment have different useful lives, these components are accounted for in separate line
items of property, plant and equipment.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_19"></a>Gains
and losses on disposal are determined by comparing the sale value less the residual value and are recognized in &#8216;Other operating
income (expenses)&#8217;.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Exploration
expenditures are recognized as expenses until the viability of mining activities is established; after this period the subsequent
development costs are capitalized. Exploration and valuation expenditures include:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Research and analysis of historical data related to area exploration;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Topographic, geological, geochemical and geophysical studies;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Determine the mineral asset&#8217;s volume and quality/grade;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Examine and test the extraction processes and methods;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Topographic surveys of transportation and infrastructure needs;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Market and financial studies;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
development costs from new mineral deposits or from capacity expansion in mine operations are capitalized and amortized using
the produced (extracted) units&#8217; method based on the probable and proven ore quantities.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
development stage includes:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Drillings to define the ore body;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Access and draining plans;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Advance removal of overburden (top soil and waste material removed prior to initial mining of the ore body) and waste material
(non-economic material that is intermingled with the ore body).</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Stripping
costs (the costs associated with the removal of overburden and other waste materials) incurred during the development of a mine,
before production commences, they are capitalized as part of the depreciable cost of developing the property. Such costs are subsequently
amortized over the useful life of the mine based on proven and probable reserves.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Stripping
costs in the production phase are included in the cost of the inventory produced, except when a specific extraction campaign is
made to access deeper deposits where ore body is located. In these cases, costs are capitalized and taken to noncurrent assets
when the mineral ore deposit is extracted and are amortized over the useful life of the ore body.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company holds spare parts that will be used to replace parts of property, plant and equipment and that used to increase the asset&#8217;s
useful life when it exceeds 12 months. These spare parts are classified in property, plant and equipment and not in inventories.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"><b>2.k) Leases</b></p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">As of January 1, 2019, IFRS 16 was adopted
by the Company.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">When entering into a contract, the Company
assesses whether the contract is, or contains, a lease. The lease is characterized by a lease or transmission of the right of use
for a fixed period in exchange for monthly payments.&#160;A leased asset must be clearly specified.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">The Company determines in the initial recognition,
the lease term or non-cancellable term, which will be used in the measurement of the right-to-use assets and lease liabilities.
The lease term will be reassessed by the Company when a significant event or significant change occurs in the circumstances that
are in the control of the lessee and affect the non-cancellable term. The Company adopts exemption from recognition, as provided
for in the standard, for the lessee contracts with terms of less than 12 (twelve) months, or whose underlying asset object of the
contract is of low value.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">On the start date, the Company recognizes
the right to use asset and the lease liability at present value. The asset right of use must be measured at cost. The cost includes
the lease liability, initial costs, advance payments, estimated costs to dismantle, remove or restore. The lease liability is measured
on the start date by the Company at the present value of the lease payments that are made on that date. The payments are discounted
at the interest rate implicit in the lease, or if the rate cannot be determined, an incremental borrowing&#160;rate will be used
on the Company's loan.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">For contracts that the Company determines
the business rate, it is understood that this rate is the rate implied in terms and which is applied to discount the flow of future
payments. In contracts with no rate definition, the Company applied the incremental borrowing rate, obtaining it through consultations
with banks where it has a relationship, adjusted for the expected inflation for the coming years.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">For the subsequent measurement, it is used
the cost method to the right-of-use assets and for depreciation as determined in IAS 16 - Property, Plant and Equipment. However,
for the purpose of depreciation, the Company determines the use of the straight-line method based on the remaining useful life
of the assets or the term of the contract, whichever is shorter.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">The effects of PIS and COFINS recoverable
generated after the effective payment of the obligations will be recorded as a reduction of depreciation expenses for the right
to use and financial expenses recognized monthly.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">IAS 36 - Impairment of Assets will also
be applied in order to determine whether the right-of-use asset has impairment indicators and to account for any impairment loss
identified.</p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"><b>2.l) Intangible assets</b></p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">Intangible assets comprise assets acquired
from third parties, including through business combinations.&#160;</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">These assets are recognized at cost of acquisition
or formation, less amortization calculated on a straight-line basis on the exploration or recovery periods estimated.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">Mineral rights acquired are classified as
rights and licenses in intangible assets.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">Intangible assets with indefinite useful
lives and goodwill based on expected future profitability are not amortized.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0 0 0 14.2pt; line-height: 116%">&#183;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Goodwill</b></p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">Goodwill represents the positive difference
between the amount paid and/or payable for the acquisition of a business and the net fair values of the acquiree&#180;s assets
and liabilities. Goodwill on acquisitions from business combinations is recognized as intangible assets in the consolidated financial
statements. The negative goodwill on purchase is recognized as a gain in the statement of income at the acquisition date. Goodwill
is annually tested for impairment or at any time when circumstances indicate a possible loss. Impairment losses on goodwill are
not reversed. Gains and losses on the disposal of a Cash-Generating Unit (CGU) include the carrying amount of goodwill related
to the CGU sold.</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">Goodwill is allocated to CGUs for impairment
testing purposes. The allocation is made to CGUs or group of CGUs that are expected to benefit from the business combination in
which the goodwill arose, and if that unit is not greater than the operating segment.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0 0 0 14.2pt; line-height: 116%">&#183;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Software</b></p>

<p style="text-align: justify; margin: 0 0 0 14.2pt">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">Software licenses purchased are capitalized
based on the costs incurred to purchase the software and make it ready for use. These costs are amortized on a straight-line basis
over the estimated useful lives in up to 10 years.</p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.m)
Impairment of non-financial assets </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Assets
with infinite useful lives, such as goodwill, are not subject to amortization and are annually tested for impairment. Assets subject
to amortization and/or depreciation, such as property, plant and equipment, are tested for impairment whenever events or changes
in circumstances indicate that their carrying amounts may not be recoverable. An impairment loss is recognized at the amount at
which the carrying amount of the asset exceeds its recoverable amount. The recoverable amount is the higher of the fair value
of an asset less costs to sell and its value in use. For impairment testing purposes, assets are grouped at their lowest levels
for which there are separately identifiable cash flows (Cash Generating Units, or CGUs). Non-financial assets, except for goodwill,
which have suffered impairment, are subsequently reviewed for possible reversal of the impairment at the reporting date.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.n)
Employee benefits</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font: 11pt Times New Roman, Times, Serif"><b>i.&#160;&#160;&#160;&#160;
Employee benefits</b></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Defined
contribution plans </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">A
defined contribution plan is as a post-employment benefit plan whereby an entity pays fixed contributions to a separate entity
(pension fund) and will not have any legal or constructive obligation to pay additional amounts. Obligations for contributions
to defined contribution pension plans are recognized as employee benefit expenses in the periods during which services are provided
by employees. Contributions paid in advance are recognized for an asset since it is agreed that either cash reimbursement or future
reduction on payables will flow back to CSN. Contributions to a defined contribution plan that is expected to mature twelve (12)
months after the end of the period in which the employee provides services are discounted to their present values.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Defined
benefit plans</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">A
defined benefit plan is a post-employment benefit plan other than a defined contribution plan. The Company&#8217;s net obligation
regarding defined pension benefit plans is calculated individually for each plan by estimating the value of the future benefit
that the employees accrue as return for services provided in the current period and in prior periods; such benefit is discounted
to its present value. The discount rate is the yield presented at the end of the reporting period for top line debt securities
whose maturity dates approximate the terms and conditions of the Company&#8217;s obligations and which are denominated in the
same currency as the one in which it is expected that the benefits will be paid. The calculation is made annually by a qualified
actuary using the projected unit credit method.&#160; When the calculation results in a benefit for the Company, the asset to
be recognized is limited to the total amount of any unrecognized costs of past services and the present value of the economic
benefits available in the form of future plan reimbursements or reduction in future contributions to the plan. The present value
of economic benefits is calculated taking into account the funding requirements applicable to the Company&#8217;s plans. An economic
benefit is available to the Company if it is realizable during the life of the plan or upon settlement of the plan&#8217;s liabilities.&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company and some of its subsidiaries offered a postretirement healthcare benefit to its employees. The right to these benefits
is usually contingent to their remaining in employment until the retirement age and the completion of the minimum length of service.
The expected costs of these benefits are accumulated during the employment period and are calculated using the same accounting
method used for defined benefit pension plans. These obligations are annually valued by qualified independent actuaries.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">When
the benefits of a plan are increased, the portion of the increased benefit related to past services of employees is recognized
in profit or loss until the benefits become vested. When benefits became vesting rights, expenses are immediately recognized in
profit or loss.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company recognizes all actuarial gains or losses resulting from defined benefit plans immediately in other comprehensive income.
If the plan is extinguished, actuarial gains and losses are recognized in profit or loss.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font: 11pt Times New Roman, Times, Serif"><b>ii.&#160;&#160;&#160;
Profit sharing and bonus</b></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Employee
profit sharing and executives&#8217; variable compensation are linked to the achievement of operating and financial targets. The
Company recognizes a liability and an expense substantially allocated to production cost and, where applicable, to general and
administrative expenses when such goals are met.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.o)
Provisions</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Provisions
are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that
the Company will be required to settle the obligation and it has reliable cost estimation.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
amount recognized as a provision is the best value estimation required to settle the present obligation at the end of the reporting
period, taking into account the risks and uncertainties surrounding the obligation. When a provision is measured using the cash
flows estimated to settle the present obligation, it carrying amount is the present value of those cash flows (when the effect
of the time value of money is material). Success fees are accrued to the extent that they make it probable that disbursements
will occur. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third
party, a receivable is recognized as an asset if it is probable that reimbursement will be received and that the amount of the
receivable can be measured reliably.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_22"></a><b>2.p)
Share capital</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b></b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Common
shares are classified in shareholders' equity.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Incremental
costs directly attributable to the issue of new shares or options are shown in shareholders' equity as a deduction to the amount
received, net of taxes.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">When
any Company of the Group buys Company shares (treasury shares), the amount paid, including any directly additional costs (net
of income tax), is deducted from shareholders' equity attributable to owners of the Company until the shares are canceled or sold.
When these shares are subsequently sold, any amount received, net of any directly attributable additional transaction costs and
the related income tax and social contribution effects, is included in shareholders' equity attributable to owners of the Company.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.q)
Revenue recognition</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
of January 1, 2018, IFRS 15 was adopted by the Company, all assets are recorded according to the respective practice.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Operating
revenue from the sale of goods in the normal course of business is measured at the fair value of the consideration that the entity
expects to receive in exchange for the delivery of the good or service promised to the client.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Revenue
recognition occurs when or as the entity satisfies a performance obligation by transferring the good or service to the customer,
understanding that performance obligation is an enforceable promise in a contract with a customer for the transfer of a good /
service or a series of goods or services.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
transfer is considered effected when or as the customer obtains control of that asset.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">If
it is probable that discounts will be granted and the value thereof can be reliably measured, then the discount is recognized
as a reduction of the operating revenue as sales are recognized.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Freight
export services under the CFR (Cost and Freight) and CIF (Cost, Insurance and Freight) modalities, where the Company is responsible
for the freight service, are considered separate services and therefore a separate obligation, with their allocation apart of
the price of the transaction and with recognition of the service over time. Such revenue allocated to freight does not significantly
affect the results of the Company's fiscal year and, therefore, it is not presented separately in the financial statements. For
other services rendered, revenue is recognized based on its realization.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.r)
Financial income and financial expenses</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
income includes interest income from funds invested, dividend income not accounted for under the equity method, changes in the
fair value of financial assets measured at fair value through profit or loss, and gains on derivative instruments that are recognized
in profit or loss. Interest income is recognized in profit or loss under the effective interest method. Dividend income is recognized
in profit or loss when the Company&#8217;s right to receive payment has been established. Distributions received from investees
accounted for under the equity method reduce the investment value.</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
expenses comprise interest expenses on borrowings, dividends on preferred shares classified as liabilities, losses on the fair
value of financial instruments measured at fair value through profit or loss, impairment losses recognized in financial assets,
and losses on derivative instruments that are recognized in profit or loss. Borrowing costs that are not directly attributable
to the acquisition, construction or production of a qualifying asset are measured through profit or loss under the effective interest
method.</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_23"></a>Foreign
exchange gains and losses are reported on a net basis.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.s)
Income tax and social contribution</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">Current
income tax and social contribution are calculated based on the tax laws enacted by the end of the reporting period, including
in the countries where the Group entities operate and generate taxable profit. Management periodically assesses the positions
taken in the tax calculations with respect to situations where applicable tax regulations are open to interpretations. The Group
recognizes provisions where appropriate, based on the estimated payments to tax authorities. The income tax and social contribution
expense comprises current and deferred taxes. Current and deferred taxes are recognized in profit or loss unless they are related
to business combinations or items recognized directly in shareholders' equity.</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">Current
tax is the expected tax payable or receivable on taxable profit or loss for the year at tax rates that have been enacted by the
end of the reporting period and any adjustment to taxes payable in relation to prior years.&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">Deferred
tax is recognized on temporary differences between the carrying amounts of assets and liabilities in the financial statements
and the corresponding tax bases used in the computation of taxable profit. Deferred tax is not recognized for the following temporary
differences: initial recognition of assets and liabilities in a transaction that is not a business combination and does not affect
either the accounting or taxable profit or loss, and differences associated with investments in subsidiaries and joint ventures
when it is probable that they will not reverse in the foreseeable future.</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">Moreover,
a deferred tax liability is not recognized for taxable temporary differences resulting from the initial recognition of goodwill.
The deferred tax is measured at the rates that are expected to be applied on temporary differences when they reverse, based on
the laws enacted by the end of the reporting period.</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Current
income tax and social contribution are carried at their net amounts by the taxpayer, in liabilities when there are amounts payable
or in assets when prepaid amounts exceed the total amount due at the end of the reporting period.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">Deferred
tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current
tax liabilities and when they relate to income taxes levied by the same taxation authority on the same entity subject to taxation.</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">A
deferred income tax and social contribution asset is recognized for all tax losses, tax credits, and deductible temporary differences
to the extent that it is probable that taxable profits will be available against which those tax losses, tax credits, and deductible
temporary differences can be utilized. Annually, the Company reviews and verifies the existence of future taxable income and a
provision for loss is recognized when the realization of these credits is not likely.</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.t)
Earnings/(Loss) per share </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Basic
earnings/loss per share are calculated by means of the profit/loss for the year attributable to owners of the Group and the weighted
average number of common shares outstanding in the related period. Diluted earnings/loss per share are calculated by means of
the average number of shares outstanding, adjusted by instruments potentially convertible into shares, with diluting effect, in
the reported periods. The Group does not have any instruments potentially convertible into shares and, accordingly, diluted earnings/loss
per share are equal to basic earnings/loss per share.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.u)
Environmental and restoration costs&#160; </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company recognizes a provision for the recovery costs and fines when a loss is probable and the amounts of the related costs can
be reliably measured. Generally, the period when the provision for recovery is recognized coincides with the end of a feasibility
study or the commitment to adopt a formal action plan.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Expenses
related to compliance with environmental regulations are charged to profit or loss or capitalized, as appropriate. Capitalization
is considered appropriate when the expenses refer to items that will continue to benefit the Group and that are basically related
to the acquisition and installation of equipment to control and/or prevent pollution.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Asset
retirement obligation (A.R.O) asset retirement obligations consist of cost estimates by deactivation, demobilization or restoration
of areas at the end of exploration and resource extraction activities minerals. The initial measurement is recognized as a liability
discounted to present value and, subsequently, by the increase expenditure over time. The asset deactivation cost equivalent to
the initial liability is capitalized as part of the book value of the asset being depreciated over the useful life of the asset.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_24"></a><b>2.v)
Research and development</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Research
expenditures are recognized as expenses when incurred. Expenditures on project developments (related to the design and testing
stages of new or improved products) are recognized as intangible assets when it is probable that projects will be successful,
based on their commercial and technological feasibility, and only when the cost can be reliably measured. When capitalized, development
expenditures are amortized from the start of a product commercial production, on a straight-line basis and over the period of
the expected benefit.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.w)
Financial instruments </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
of January 1, 2018, IFRS 9 was adopted by the Company, all assets and liabilities are recorded according to the respective practice.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>i)&#160;&#160;&#160;
Financial assets </b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Assets
are classified according to the definition of the business plan adopted by the Company and the characteristics of the cash flow
of the financial asset.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Recognition and measurement</b></p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company classifies, at initial recognition, its financial assets into three categories: i) assets measured at amortized cost ii)
fair value through profit or loss and iii) fair value through other comprehensive income.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Amortized cost</b></p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Assets
measured at amortized cost must be measured if both of the following conditions are met: i) the financial asset is maintained
within the business plan whose objective is to maintain financial assets for the purpose of receiving contractual cash flows ii)
the contractual terms of the financial asset give rise, on specific dates, to cash flows that exclusively constitute payments
of principal and interest on the principal amount outstanding, the Company shall recognize its interest income, exchange gains
and losses and impairment directly in the income statement</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 37.85pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Fair value through profit or loss</b></p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 37.85pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
assets should be measured at fair value through profit or loss only if they are not measured as assets measured at amortized cost
or fair value through other comprehensive income.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 37.85pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Fair value through other comprehensive income. </b></p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 37.85pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
assets shall be measured at fair value through comprehensive income only when the following conditions are met: i) the financial
asset is maintained within a business plan whose objective is achieved by the receipt of contractual cash flow and by the sale
of financial assets, ii) the contractual terms of the financial asset give rise, in specific dates and interest on the value of
the outstanding principal.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_25"></a>The
assets measured at fair value through other comprehensive income are classified into two categories: i) debt instruments in which
the interest income calculated using the effective interest method, the foreign exchange gains and losses and the impairment are
recognized in the statement of income. Other net income is recognized directly in the Company's equity, in "other comprehensive
income". In derecognition of the asset, the accumulated result in other comprehensive income is reclassified to income, and ii)
equity instrument in which these assets are measured subsequent to the fair value. The dividends are recognized as a gain in profit
or loss, unless the dividend represents a clear recovery of part of the cost of the investment. Other net income is recognized
directly in the Company's equity in "other comprehensive income" and is never reclassified to income.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
fair values of publicly quoted investments are based on current purchase prices. If the market for a financial asset (and for
instruments not listed on a stock exchange) is not active, the Company establishes the fair value by using valuation techniques.
These techniques include the use of recent transactions contracted with third parties, reference to other instruments that are
substantially similar, analysis of discounted cash flows, and option pricing models that make maximum use of market inputs and
relies as little as possible on entity-specific inputs.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Regular
purchases and sales of financial assets are recognized at the trading date on which the Company undertakes to buy or sell the
asset.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Derecognition of financial assets</b></p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
assets are derecognized when the rights to receive cash flows from the investments have expired or have been transferred, in the
latter case, provided that the Company has transferred significantly all risks and rewards of ownership.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">If
the company holds substantially all the risks and rewards of ownership of the financial asset, it must continue to recognize the
financial asset.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>ii)&#160;&#160;&#160;&#160;&#160;
Financial liabilities</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
liabilities are classified under the following categories: financial liability at amortized cost, fair value through profit or
loss. Management determines the classification of its financial liabilities at the time of initial recognition.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 19.85pt; font-size: 11pt">&#183;&#160;
<b>Financial liabilities measured at amortized cost</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 19.85pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company shall classify all its financial liabilities as amortized cost, except financial liabilities classified at fair value
through profit or loss, derivative liabilities and collateral agreement.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Other
financial liabilities are measured at amortized cost using the effective interest method. The interest expenses, gains and losses
are recognized in the income statement.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company holds the following non-derivative financial liabilities: borrowings, financing, dividends, leases, forfeit, debentures
and trade payables.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 19.85pt; font-size: 11pt">&#183;&#160;
<b>&#160;Financial liabilities at fair value through profit or loss</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 19.85pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
liabilities classified in category fair value through profit or loss are financial liabilities held for trading or those designated
at the time of initial recognition.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_26"></a>Derivatives
are also classified as trading securities, and thereby are classified so, unless they have been designated as effective hedging
instruments.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Gains
and losses on financial liabilities classified at fair value through profit or loss are recognized in profit or loss</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#183;&#160;
<b>Derecognition of financial liabilities</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
liabilities are written off only when they are extinguished, that is, when the obligation specified in the agreement is settled,
canceled or expires. The Company also derecognizes a financial liability when the terms are modified and the cash flows of the
modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized
at fair value.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>iii)&#160;&#160;&#160;&#160;
Offsetting of financial instruments</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
assets and financial liabilities are offset and the net amount is reported in the balance sheet when there is a legally enforceable
right to set off the recognized amounts as well as the intention to either settle them on a net basis or to realize the asset
and settle the liability simultaneously.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>iv)
Derivative instruments and hedging activities</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 7.1pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Derivatives measured at fair value through profit or loss</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 7.1pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Derivatives
are initially recognized at fair value on the date when a derivative contract is entered, thereafter they are subsequently measured
at their fair value and any changes are recognized as &#8220;Financial income (expenses)&#8221; in the income statement.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -42.55pt; margin: 0pt 0 0pt 42.55pt; font-size: 11pt">&#183;&#160;
<b>Cash flow Hedge </b></p>

<p style="text-align: justify; text-indent: -42.55pt; margin: 0pt 0 0pt 42.55pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company adopts hedge accounting and designates certain financial liabilities as a hedging instrument of a foreign exchange risk
associated to the cash flows from forecast, highly probable exports (cash flow hedges).</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">At
the inception of the transaction, the Company documents the relationships between the hedging instruments and the hedged items,
as well as its risk management objectives and strategy for undertaking hedging transactions. The Company also documents its assessment,
both at the inception of the hedge and on an ongoing basis, of whether the hedging transactions are highly effective in offsetting
changes in the cash flows of the hedged items.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
effective portion of the changes in the fair value of financial liabilities designated and qualifying as cash flow hedge is recognized
on equity, in line item "Hedge accounting&#8221;. Any gain or loss related to the ineffective portion is recognized immediately
in other operational income/ expenses, if applicable.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
amounts accumulated in equity are realized in operational result in the periods when the forecast exports affect the result.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">When
a hedging instrument expires, is settled in advance or the hedging relationship no longer meets the hedge accounting criteria,
or even when Management decides to discontinue hedge accounting, all cumulative gains or losses recorded in equity at the time
remain recognized in equity and, from that moment, the exchange variations are recorded in the financial income/expenses. When
the forecast transaction is completed, the gain or loss is reclassified to operational result. When a forecast transaction is
no longer expected to take place, the cumulative gain or loss previously recognized in shareholders&#8217; equity is immediately
transferred to the income statement, in line item &#8220;Other operating&#8221;.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
movements of the hedge amounts denominated as export cash flow hedges are shown in note 12 &#8211; Financial Instruments.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; text-indent: -46.4pt; margin: 0pt 0 0pt 53.5pt; font-size: 11pt"><a name="page_27"></a>&#183;&#160;
<b>Net investment hedge</b></p>

<p style="text-align: justify; text-indent: -46.4pt; margin: 0pt 0 0pt 53.5pt; font-size: 11pt"><b>&#160;</b></p>

<p style="text-align: justify; text-indent: -46.4pt; margin: 0pt 0 0pt 53.5pt; font-size: 11pt"><b></b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">For
net investment hedge, the Company designates part of its financial liabilities as hedging instruments of its overseas investments
with functional currencies other than the Group&#8217;s functional currency, according to IAS39. Such relationship occurs since
the financial liabilities are related to the investments in the amounts required for the effective relationship.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">At
the inception of the hedge relationship, the Company documents the relationship between the hedging instrument and the hedged
item, along with its risk management objectives and its strategy for undertaking hedge transactions. Furthermore, at the inception
of the hedge and on an ongoing basis, the Company documents whether the hedging instrument is highly effective in offsetting changes
in fair values of the hedged item.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
effective portion of changes in the fair value of financial liabilities that are designated and qualify as a net investment hedge
is recognized in equity in line item &#8220;Hedge Accounting&#8221;. The gain or loss relating to the ineffective portion is recognized
in other operating, when applicable. If at some point of the hedging relationship the balance of the debt is higher than the balance
of the investment, the exchange variation on the excess debt will be reclassified to the statement of profit or loss as other
operating income / expenses (ineffectiveness of the hedge).</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
amounts accumulated in equity will be realized in the statement of profit or loss upon disposal or partial disposal of the foreign
operation.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
changes in the amounts of hedge denominated as Net investment hedge are shown in note 12 &#8211; Financial Instruments.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.x)
Segment information</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">An
operating segment is a component of the Group committed to the business activities from which it can obtain revenues and incur
expenses, including revenues and expenses related to transactions with any other components of the Group.&#160; All the operating
results of operating segments are reviewed regularly by the Executive Officers of CSN to enable decisions regarding resources
to be allocated to the segment and assessment of its performance. The Company maintains distinct financial information for the
distinct segments.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.y)
Government grants </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Government
grants are recognized when there is reasonable assurance that:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">-
the Company will comply to the conditions attaching to them;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">-
assurance that the grants will be received.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Government
grants will be recognized as revenue on a systematic basis over the periods in which the Company recognizes&#160; the related
costs that the grants are intended to compensate.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company has state tax incentives in the South, North and Northeast regions, which are recognized in profit or loss as a reduction
of the corresponding costs, expenses and taxes.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.z)
Noncurrent assets held for sale and discontinued operations</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Noncurrent
assets and groups of assets are classified as held for sale if their carrying amount is recovered mainly through a sale transaction
and not through continued use.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
criteria for classification of items held for sale are considered to be met only when the sale is highly probable and the asset
or group of assets is available for immediate sale.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Assets
and liabilities classified as held for sale are presented separately as current items in the balance sheet.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Classification
as a discontinued operation occurs through disposal, or when the transaction meets the criteria to be classified as held for sale
if this occurs earlier. A discontinued operation is a component of a Group business which comprises operations and cash flows
that may be clearly distinct from the rest of the Group and represent a separate business line or geographical area of &#8203;&#8203;operations.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
result of discontinued operations is presented in a single amount in the income statement, including the total income after income
tax of these operations, less any impairment loss.</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.a.a)
New standard and interpretation not yet adopted </b></p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
following standard and interpretation has been issued and will be mandatory for subsequent accounting periods, that is, as of
January 1, 2020 and 2021 and were not early adopted by the Group for the year ended December 31, 2019:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border: Black 1pt solid; padding-right: 1.45pt; width: 23%; text-align: center"><b>Standard</b></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; width: 57%; text-align: center"><b>Main
    items introduced by the standard</b></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; width: 20%; text-align: center"><b>Effective
    date</b></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"><p style="text-align: center; margin: 0pt 13.1pt 0pt 8.35pt; font: 11pt Times New Roman, Times, Serif">The
                                         Conceptual framework for financial reporting</p>
        <p style="text-align: center; margin: 0pt 13.1pt 0pt 8.35pt; font: 11pt Times New Roman, Times, Serif"></p></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; text-align: justify">Review
    of the Conceptual Framework by establishing a comprehensive set of concepts for guidance on financial performance reporting;
    better definitions and guidelines, highlighting the definition of a liability; and clarification in relevant areas.</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"><p style="text-align: center; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">January
                                         1, 2020</p>
        <p style="text-align: center; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>The
Conceptual Framework for Financial Reporting</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Conceptual Framework for Financial Reporting defines the fundamental concepts to financial reporting that guide regulatory bodies
in developing their standards accounting.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
proposed changes aim to bring accounting information and better understanding of the scope of application of the standard. The
Company estimates that it will not have significant impacts by the revision of Conceptual Framework for Financial Reporting, since
the concepts established by the standard are already applied.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>

<p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif"><b>2.a.b) New standard and interpretation already
adopted </b></p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif">The following standards and interpretations have
been issued and were applied by the Company as of January 1, 2019:</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="5" border="0" style="width: 100%">
<tr>
    <td style="width: 34%; text-align: center"><b>Standard</b></td>
    <td style="width: 33%; text-align: center"><b>Main items introduced by the standard</b></td>
    <td style="width: 33%; text-align: center"><b>Effective date</b></td></tr>
<tr style="background-color: rgb(219,229,241)">
    <td style="text-align: center">IFRS16 &#8211; Leases</td>
    <td style="text-align: left">
        <p style="font: 9pt Arial, Helvetica, Sans-Serif">This new standard defines the principles for recognition, measurement, presentation
        and disclosure of leases and introduces a single model for the accounting of leases in the balance sheet for the lessees. A lessee
        recognizes a right of use asset that represents his right to use the leased asset and a lease liability that represents his obligation
        to make lease payments. Optional exemptions are available for short-term leases and low-value items. For lessors, accounting treatment
        remains practically the same, with the classification of leases as operating leases or financial leases.</p>
        <p style="font: 9pt Arial, Helvetica, Sans-Serif">IFRS 16 replaces existing lease standards, including IAS 17 - Leasing operations
        and IFRIC 4, SIC 5 and SIC 27 - Complementary aspects of leasing operations</p></td>
    <td style="text-align: center">January 1, 2019</td></tr>
<tr>
    <td style="text-align: center">IFRIC 23 &#8211; Uncertainty over Income Tax Treatments</td>
    <td style="text-align: left">Can be unclear how tax law applies to a particular transaction or circumstance. This interpretation complements IAS 12 &#8211; Income Tax, to clarify how to reflect the effects of uncertainty over income tax treatments. </td>
    <td style="text-align: center">January 1, 2019</td></tr>
</table>
<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0">The effects of IFRS 16 are further detailed in Note 13.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif">IFRIC 23 did not bring any impact in the Company&#8217;s
financial statements as of and for the year ended December 31, 2019.</p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for significant accounting policies applied by the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6792337888">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>17 PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsLineItems', window );"><strong>ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherLongtermProvisions', window );">Provision for environmental liabilities and decommissioning of assets</a></td>
<td class="nump">R$ 524,001<span></span>
</td>
<td class="nump">R$ 281,766<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_EnvironmentalLiabilitiesMember', window );">Environmental liabilities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsLineItems', window );"><strong>ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherLongtermProvisions', window );">Provision for environmental liabilities and decommissioning of assets</a></td>
<td class="nump">192,270<span></span>
</td>
<td class="nump">198,386<span></span>
</td>
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<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_AssetRetirementObligationsMember', window );">Asset retirement obligations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsLineItems', window );"><strong>ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherLongtermProvisions', window );">Provision for environmental liabilities and decommissioning of assets</a></td>
<td class="nump">R$ 331,731<span></span>
</td>
<td class="nump">R$ 83,380<span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6796310976">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>16 PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities</a></td>
<td class="nump">R$ 623,247<span></span>
</td>
<td class="nump">R$ 792,456<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepositsFromBanks', window );">Judicial deposits</a></td>
<td class="nump">328,371<span></span>
</td>
<td class="nump">347,950<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AccruedLiabilitieCurrent', window );">Accrued liabilities current</a></td>
<td class="nump">96,479<span></span>
</td>
<td class="nump">106,503<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AccruedLiabilitiesNonCurrent', window );">Accrued liabilities non current</a></td>
<td class="nump">526,768<span></span>
</td>
<td class="nump">685,953<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_JudicialDepositsNonCurrent', window );">Judicial deposits non current</a></td>
<td class="nump">328,371<span></span>
</td>
<td class="nump">347,950<span></span>
</td>
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<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_TaxMember', window );">Tax [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities</a></td>
<td class="nump">128,411<span></span>
</td>
<td class="nump">118,490<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepositsFromBanks', window );">Judicial deposits</a></td>
<td class="nump">31,060<span></span>
</td>
<td class="nump">46,321<span></span>
</td>
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<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_SocialSecurityMember', window );">Social Security [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities</a></td>
<td class="nump">7,039<span></span>
</td>
<td class="nump">70,084<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepositsFromBanks', window );">Judicial deposits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50,898<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_LaborMember', window );">Labor [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities</a></td>
<td class="nump">305,309<span></span>
</td>
<td class="nump">362,228<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepositsFromBanks', window );">Judicial deposits</a></td>
<td class="nump">227,213<span></span>
</td>
<td class="nump">214,625<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_CivilMember', window );">Civil [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities</a></td>
<td class="nump">138,990<span></span>
</td>
<td class="nump">210,264<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepositsFromBanks', window );">Judicial deposits</a></td>
<td class="nump">53,771<span></span>
</td>
<td class="nump">22,024<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_EnvironmentalMember', window );">Environmental [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accrued liabilities</a></td>
<td class="nump">43,498<span></span>
</td>
<td class="nump">31,390<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepositsFromBanks', window );">Judicial deposits</a></td>
<td class="nump">3,731<span></span>
</td>
<td class="nump">1,900<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_DepositOfAGuaranteeMember', window );">Deposit Of A Guarantee [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepositsFromBanks', window );">Judicial deposits</a></td>
<td class="nump">R$ 12,596<span></span>
</td>
<td class="nump">R$ 12,182<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Accruals">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Accruals</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepositsFromBanks">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deposit liabilities from banks held by the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepositsFromBanks</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AccruedLiabilitieCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to accrued liabilitie current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AccruedLiabilitieCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AccruedLiabilitiesNonCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to accrued liabilities non current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AccruedLiabilitiesNonCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_JudicialDepositsNonCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of judical deposits non current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_JudicialDepositsNonCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_TaxMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_TaxMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_SocialSecurityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_SocialSecurityMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_LaborMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_LaborMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_CivilMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_CivilMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_EnvironmentalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_EnvironmentalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_DepositOfAGuaranteeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_DepositOfAGuaranteeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823714240">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsAbstract', window );"><strong>Employee Benefits [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfEmployeeBenefitsExplanatory', window );">EMPLOYEE BENEFITS</a></td>
<td class="text"><p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>26&#160;&#160;&#160;
EMPLOYEE BENEFITS</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
pension plans granted by the Company cover substantially all employees. The plans are administered by Caixa Beneficente dos Empregados
da CSN (&#8216;CBS&#8221;), a private non-profit pension fund established in July 1960 which has as members the employees (and
former employees) of the Company and some subsidiaries who joined the fund through an agreement, and the employees of CBS itself.
The Executive Officers of CBS is formed by a CEO and two other executive officers, all appointed by CSN, which is the main sponsor
of CBS. The Decision-Making Board is the higher decision-making and guideline-setting body of CBS, composed by the president and
ten members, six chosen by CSN, and four elected by the fund&#8217;s participants.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Until
December 1995, CBS Previd&#234;ncia administered two defined benefit plans based on years of service, salary and Social Security
benefits. On December 27, 1995 the then Private Pension Secretariat (&#8220;SPC&#8221;) approved the implementation of a new benefit
plan, effective beginning that date, called Mixed Supplementary Benefit Plan (&#8216;Mixed Plan&#8221;), structured in the form
of a variable contribution plan that was discontinued on September 16, 2013. As of that date, all new employees must join the
CBSPrev Plan, structured in the defined contribution modality, created also in September 2013.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
of December 31, 2019, CBS had 35,547 participants (34,985 as of December 31, 2018), of whom 22,091 were active contributors (20,872
as of December 31, 2018), 13,139 were retired employees (13,454 as of December 31, 2018), and 317 were related beneficiaries (659
as of December 31, 2018). Out of the total participants as of December 31, 2019, 10,616 (11,063 as of December 31,2018) belonged
to the defined benefit plan, 11,111 (11.845 as of December 31,2018) to the mixed plan, 841 (1,028 as of December 31, 2018) to
the CBSPrev Namisa plan, and 12,979 (11,049 as of December 31, 2018) to the CBSPrev plan.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
plan assets of CBS are primarily invested in repurchase agreements (backed by federal government securities), federal government
securities indexed to inflation, shares, loans and real estate. As of December 31, 2019, CBS held 1,870,652 common shares of CSN
(37,084,031 as of December 31,2018). The total plan assets of the entity amounted to R$5.5 billion as of December 31, 2019 (R$5.3
billion as of December 31, 2018). The administrators of the CBS to match plan assets with benefit obligations payable on a long-term
basis. Pension funds in Brazil are subject to certain restrictions regarding their capacity for investment in foreign assets and,
therefore, these funds invest mainly in Brazilian securities.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Plan
Assets are all available assets and the benefit plans&#8217; investments, not including the amounts of debts to sponsors.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">For
the defined benefit plans, called &#8220;35% of the average salary&#8221; and &#8220;average salary supplementation plan&#8221;,
the Company holds a financial guarantee with CBS Previd&#234;ncia, the entity that administers said plans, to ensure their financial
and actuarial balance, in the event of any future actuarial loss or actuarial gain.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
provided for in the prevailing law that governs the pension fund market, for the last 4 years ended (2016, 2017, 2018 and 2019),
CSN did not have to pay the installments because the defined benefit plans posted actuarial gains for the period.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><a name="page_87"></a><b>26.a)
Description of the pension plans</b></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>&#160;</b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b><u>Plan
covering 35% of the average salary</u></b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">This
plan began on February 1, 1966 and is a defined benefit plan aimed at paying pensions (for length of service, special situations,
disability or old age) on a lifetime basis, equivalent to 35% of the adjusted average of the participant&#8217;s salary for the
last 12 months. The plan also guarantees the payment of sickness benefit to the participants licenced by the Official Social Security
and guarantees the payments of savings fund, funeral allowance and pecuniary aid. This plan was discontinued on October 31, 1977
when took effect the average salary supplementation plan.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b><u>Average
salary supplementation plan</u></b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">This
plan began on November 1, 1977 and is a defined benefit plan aimed at complementing the difference between the adjusted average
of the participant&#8217;s salary for the last 12 months and the Official Social Security benefit for retirement, also on a lifetime
basis. As in the 35% plan, there is coverage for the payment of sickness benefit, death and pension. This plan was discontinued
on December 26, 1995 with the creation of the mixed supplementary benefit plan.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b><u>Mixed
supplementary benefit plan</u></b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">This
plan began on December 27, 1995 and is a variable contribution plan. Besides the scheduled retirement benefit, it also covers
the payment of risk benefits (pension paid while the participant is still working, disability compensation and sick/accident pay).
Under this plan, the retirement benefit is calculated based on the amount accumulated by the monthly contributions of the participants
and sponsors, as well as on each participant&#8217;s option for the manner in which they receive them, which can be lifetime (with
or without continuity of pension for death) or through a percentage applied to the balance of the benefit-generating fund (loss
for indefinite period). After retirement is granted, the plan takes on the characteristics of a defined benefit plan if the participant
has chosen to receive his benefit in the form of monthly income for life. This plan was discontinued on September 16, 2013 when
the CBS Prev plan became effective.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b><u>CBS
Prev Plan</u></b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
new CBS Prev Plan, which is a defined contribution plan, started on September 16, 2013. Under this plan, the retirement benefit
is determined based on the accumulated amount by monthly contributions of participants and sponsors. To receive the benefit, each
participant can opt for: (a) receiving part in cash (up to 25%) and the remaining balance through a monthly income through a percentage
applied to the benefit-generating fund, not being applicable to death pension benefits, or (b) receive only a monthly income through
a percentage applied to the benefit-generating fund.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">With
the creation of the CBS Prev Plan, the mixed supplementary benefit plan was discontinued for the entry of new participants as
from September 16, 2013.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b><u>CBSPREV
Namisa Plan</u></b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">It
is a Defined Contribution plan with benefits of risks during the activity (projection of the balances in case of disability or
death and sickness / accident allowanced). It has been in operation since January 6, 2012, when it was created exclusively for
the employees of Nacional Min&#233;rios S.A. After the corporate reorganization, which took place in 2016, other Sponsors joined
this Plan, among them CSN Minera&#231;&#227;o S.A.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Under
this plan, all the benefits offered are calculated based on the accumulated amount from the monthly contributions of participants
and sponsors and are paid through a percentage applied to the balance of the benefit generating fund. The CBSPREV Namisa Plan
has been closed to new participants since July 2017 and is in the process of being extinguished due to the total withdrawal of
sponsorship.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>26.b)
Investment policy </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
investment policy establishes the principles and guidelines that will govern the investments of funds entrusted to the entity,
in order to foster the security, liquidity and profitability required to ensure equilibrium between the plan&#8217;s assets and
liabilities based on an ALM (Asset Liability Management) study that takes into consideration the benefits of participants and
beneficiaries for each plan.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_88"></a>The
investment plan is reviewed annually and approved by the Decision-Making Board considering a five-year horizon, as established
by resolution CGPC 7 of December 4, 2003. The investment limits and criteria established in the policy are based on Resolution
3,792/09 published by the National Monetary Council (&#8220;CMN&#8221;).</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>26.c)
Employee benefits</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
actuarial calculations are updated at the end of each annual reporting period by outside actuaries and presented in the financial
statements pursuant to IAS19 - Employee Benefits.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>12/31/2018</b></td>
    <td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>12/31/2018</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Actuarial
    asset</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Actuarial
    liabilities</b></td></tr>
<tr>
    <td>Benefits of pension plans</td>
    <td style="text-align: right; text-indent: 8pt">(13,714)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(99,894)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">19,788</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">7,982</td></tr>
<tr>
    <td>Post-employment healthcare benefits</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">892,396</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">897,137</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(13,714)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(99,894)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>912,184</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>905,119</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
reconciliation of employee benefits&#8217; assets and liabilities is as follows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Present value
    of defined benefit obligation</td>
    <td style="text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    3,581,460</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">3,087,433</td></tr>
<tr>
    <td>Fair value of plan assets</td>
    <td style="text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;&#160;
    (3,894,488)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(3,403,906)</td></tr>
<tr>
    <td><b>Deficit(Surplus)</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right; text-indent: 8.05pt"><b>&#160;&#160;&#160;&#160;&#160;
    (313,028)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>(316,473)</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Restriction to
    actuarial assets due to recovery limitation</td>
    <td style="vertical-align: bottom; text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    319,102</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">224,561</td></tr>
<tr>
    <td><b>Liabilities (Assets), net</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    6,074 </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(91,912)</b></td></tr>
<tr>
    <td>Liabilities</td>
    <td style="text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    19,788</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">7,982</td></tr>
<tr>
    <td>Assets</td>
    <td style="text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (13,714)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(99,894)</td></tr>
<tr>
    <td><b>Net (assets) recognized in the balance sheet</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    6,074 </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(91,912)</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
movement in the present value of the defined benefit obligation during 2019 is as follows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td><b>Present value of obligations at the beginning
    of the year</b></td>
    <td style="text-align: right"><b>3,087,433</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right"><b>3,077,849</b></td></tr>
<tr>
    <td>Cost of service</td>
    <td style="text-align: right; text-indent: 8pt">1,093</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">1,169</td></tr>
<tr>
    <td>Interest cost</td>
    <td style="text-align: right; text-indent: 8pt">283,487</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">304,132</td></tr>
<tr>
    <td>Participant contributions made in the period</td>
    <td style="text-align: right; text-indent: 8pt">2,126</td>
    <td style="text-align: right; text-indent: 8pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Benefits paid</td>
    <td style="text-align: right; text-indent: 8pt">(269,995)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(280,493)</td></tr>
<tr>
    <td style="vertical-align: bottom">Actuarial loss/(gain)</td>
    <td style="text-align: right; text-indent: 8pt">477,316</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(15,224)</td></tr>
<tr>
    <td><b>Present value of obligations at the end of
    the year</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>3,581,460</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>3,087,433</b></td></tr>
</table>





<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_89"></a>&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
movement in the fair value of the plan assets during 2019 is as follows:</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td><b>Fair value of plan assets at the beginning
    of the year</b></td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    (3,403,906)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right"><b>(3,305,356)</b></td></tr>
<tr>
    <td>Interest income</td>
    <td style="vertical-align: bottom; text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;
    (314,102)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(327,830)</td></tr>
<tr>
    <td style="vertical-align: bottom">Benefits Paid</td>
    <td style="text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    269,995</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">280,493</td></tr>
<tr>
    <td style="vertical-align: bottom">Participant contributions
    made in the period</td>
    <td style="text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (2,127)</td>
    <td style="text-align: right; text-indent: 8pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Return on plan
    assets (less interest income)</td>
    <td style="text-align: right; text-indent: 8pt">&#160;&#160;&#160;&#160;&#160;
    (444,348)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(51,213)</td></tr>
<tr>
    <td><b>Fair value of plan assets at the end of the
    year</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    (3,894,488)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(3,403,906)</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
amounts recognized in the income statement for the year ended December 31, 2019, 2018 and 2017 are comprised as follows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 46%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 5%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 18%; text-align: right"><b>12/31/2018</b></td>
    <td style="border-bottom: Black 1pt solid; vertical-align: top; width: 5%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td>Cost of current service</td>
    <td style="text-align: right; text-indent: 8pt">1,093</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">1,169</td>
    <td style="vertical-align: top; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">1,285</td></tr>
<tr>
    <td>Interest cost</td>
    <td style="text-align: right; text-indent: 8pt">283,487</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">304,132</td>
    <td style="vertical-align: top; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">322,359</td></tr>
<tr>
    <td>Expected return on plan assets</td>
    <td style="text-align: right; text-indent: 8pt">(314,102)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(327,830)</td>
    <td style="vertical-align: top; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(360,013)</td></tr>
<tr>
    <td>Interest on the asset ceiling effect</td>
    <td style="text-align: right; text-indent: 8pt">21,502</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">16,340</td>
    <td style="vertical-align: top; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">26,843</td></tr>
<tr>
    <td><b>&#160;otal costs / (income), net </b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>(8,020)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>(6,189)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>(9,526)</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
cost/(income) is recognized in the income statement in other operating expenses.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
movement in the actuarial gains and losses in 2019, 2018 and 2017 are as follows: &#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 47%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 5%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td>
    <td style="border-bottom: Black 1pt solid; vertical-align: top; width: 5%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td>Actuarial losses and (gains)</td>
    <td style="text-align: right"><b>477,316</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right"><b>(15,224)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>166,540</b></td></tr>
<tr>
    <td>Return on plan assets (less interest income)</td>
    <td style="text-align: right; text-indent: 8pt">(444,348)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(51,213)</td>
    <td style="text-align: right; text-indent: 8pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">(36,627)</td></tr>
<tr>
    <td>Change in the asset&#8217;s limit (excluding
    interest income)</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8pt">73,039</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8pt">50,058</td>
    <td style="text-align: right; text-indent: 8pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8pt">(97,882)</td></tr>
<tr>
    <td><b>&#160;Total cost of actuarial losses and
    (gains) </b></td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>106,007</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>(16,379)</b></td>
    <td style="text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8.05pt"><b>32,031</b></td></tr>
<tr>
    <td>Actuarial losses and (gains) recognized in other
    comprehensive income</td>
    <td style="text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 8pt">32,037</td></tr>
<tr>
    <td>Unrecognized actuarial (gains)</td>
    <td style="border-bottom: Black 2pt double; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right; text-indent: 8pt">(6)</td></tr>
<tr>
    <td><b>Total cost of actuarial losses and (gains)
    </b></td>
    <td style="text-align: right; text-indent: 8.05pt"><b>106,007</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right; text-indent: 8.05pt"><b>(16,379)</b></td>
    <td style="text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="text-align: right; text-indent: 8.05pt"><b>32,031</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Breakdown
of actuarial gains or losses, according paragraph 141 of IAS19:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 80%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 20%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Loss due to change
    in financial assumptions</td>
    <td style="text-align: right; text-indent: 8pt">472,715</td></tr>
<tr>
    <td style="vertical-align: bottom">Loss due to experience
    adjustments</td>
    <td style="text-align: right; text-indent: 8pt">4,601</td></tr>
<tr>
    <td style="vertical-align: bottom">Return on plan
    assets (less interest income)</td>
    <td style="text-align: right; text-indent: 8pt">(444,348)</td></tr>
<tr>
    <td>Change in asset limit (excluding interest income)</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; text-indent: 8pt">73,039</td></tr>
<tr>
    <td><b>Actuarial losses and (gains)</b></td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>106,007</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Actuarial
(gain)/ loss results from the fluctuation in the investments comprised in the CBS&#8217;s asset portfolio.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_90"></a>The
main actuarial assumptions used were as follows:</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 30%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 34%; text-align: center"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 3%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 33%; text-align: center"><b>12/31/2018</b></td></tr>
<tr>
    <td>Actuarial financing method</td>
    <td style="text-align: center">Projected unit credit</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Projected unit credit</td></tr>
<tr>
    <td style="vertical-align: bottom">Functional currency</td>
    <td style="text-align: center">Real (R$)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Real (R$)</td></tr>
<tr>
    <td>Recognition of plan assets</td>
    <td style="text-align: center">Fair value</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Fair value</td></tr>
<tr>
    <td rowspan="2">Nominal discount rate</td>
    <td rowspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Millennium
                                         Plan: 6.98%&#160;</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;
        Plan 35%: 6.75%&#160;&#160;&#160;&#160;&#160;&#160;&#160;</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;Supplementation:
        6.81%</p></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td rowspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Millennium
                                         Plan: 9.69%<br />
                                         Plan 35%: 9.60%&#160;</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Supplementation:
        9.59%</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Inflation rate</td>
    <td style="text-align: center">3.61%</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="text-align: center">4.75%</td></tr>
<tr>
    <td>Nominal salary increase rate</td>
    <td style="text-align: center">4.65%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">5.80%</td></tr>
<tr>
    <td>Nominal benefit increase rate</td>
    <td style="text-align: center">3.61%</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="text-align: center">4.75%</td></tr>
<tr>
    <td rowspan="2">Rate of return on investments</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Millennium
                                         Plan: 6.98%&#160;</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;
        Plan 35%: 6.75%</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;
        Supplementation: 6.81%</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Millennium
                                         Plan: 9.69%</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Plan
        35%: 9.60%&#160;</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Supplementation:
        9.59%</p></td></tr>
<tr>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr>
    <td>General mortality table</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Millennium
                                         Plan: AT-2000 smoothed down by 10% segregated by gender.&#160;</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Plans
        35%: AT-2000 Male aggravated by 15%.</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Supplementation:
        AT-2000 aggravated by 10% segregated by gender.</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;Millennium
                                         Plan: AT-2000 smoothed down by 10% segregated by gender.&#160;</p>
        <p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Plans
        35%: AT-2000 Male aggravated by 15%.</p>
        <p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>
        <p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Supplementation:
        AT-2000 aggravated by 10% segregated by gender.</p>
        <p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p></td></tr>
<tr>
    <td>Disability table</td>
    <td style="text-align: center">35% Plan and Supplementation:
    Light Medium. Millenium Plan: Prudential (Ferr. Retirement)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">35% Plan and Supplementation:
    Light Medium. Millenium Plan: Prudential (Ferr. Retirement)</td></tr>
<tr>
    <td>Disability mortality table</td>
    <td style="text-align: center">Winklevoss - 1%</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160;Winklevoss
    - 1%</td></tr>
<tr>
    <td>Turnover table</td>
    <td style="text-align: center">Millenium plan 5%
    per annum, zero for plans 35% and Supplementation.</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160;Millenium plan
    5% per annum, zero for plans 35% and Supplementation.</td></tr>
<tr>
    <td>Retirement age</td>
    <td style="text-align: center">100% on the first
    date he/she becomes eligible for programmed retirement benefit under the plan</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: justify">&#160;100% on the
    first date he/she becomes eligible for programmed retirement benefit under the plan</td></tr>
<tr>
    <td>Household composition of active participants</td>
    <td style="text-align: center">95% will be married
    at the time of retirement, with the wife being 4 years younger than the husband</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">&#160;95%
    will be married at the time of retirement, with the wife being 4 years younger than the husband</td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
assumptions related to the mortality table are based on published statistics and mortality tables. These tables represent an average
life expectancy in years of employees who retire at the age of 65, as shown below:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Plan
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Average
    salary supplementation plan</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><b>Mixed
    supplementary benefit plan (Mil&#234;nio Plan) </b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 12%; text-align: center"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; width: 12%; text-align: center"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 12%; text-align: center"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; width: 12%; text-align: center"><b>12/31/2018</b></td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 12%; text-align: center"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; width: 12%; text-align: center"><b>12/31/2018</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr>
    <td><b>Longevity at age of 65 for current participants
    </b></td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td>
    <td style="vertical-align: bottom; text-indent: 7pt">&#160;</td></tr>
<tr>
    <td>Male</td>
    <td style="text-align: right; text-indent: 7pt">18.38</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">18.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">18.75</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">18.74</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">20.45</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right; text-indent: 7pt">21.00</td></tr>
<tr>
    <td style="vertical-align: bottom">Female</td>
    <td style="text-align: right">18.38</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">18.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">21.41</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">22.23</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">23.02</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">23.00</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Longevity for current participants who are
    40</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Male</b></td>
    <td style="text-align: right">40.15</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">40.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">40.60</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">40.60</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">42.70</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">43.00</td></tr>
<tr>
    <td><b>Female</b></td>
    <td style="text-align: right">40.15</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">40.00</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">44.41</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">45.37</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">46.28</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">47.00</td></tr>
</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_91"></a>&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Allocation
of plan assets:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 53%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Variable income</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    25,236</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">0.65%</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    141,705</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,16%</td></tr>
<tr>
    <td>Fixed income</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
    3,607,398</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">92.63%</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
    3,050,099</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">89,61%</td></tr>
<tr>
    <td>Real estate</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    183,098</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4.70%</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    52,091</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,53%</td></tr>
<tr>
    <td>Others</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    78,756</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2.02%</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    160,011</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">4,70%</td></tr>
<tr>
    <td><b>Total</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    3,894,488 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>100.00%</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    3,403,906 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>100,00%</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Variable-income
assets comprise mainly CSN shares.&#160;&#160;&#160;&#160;&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Fixed-income
assets comprise mostly debentures, Interbank Deposit Certificates (&#8220;CDI&#8221;) and National Treasury Notes (&#8220;NTN-B&#8221;).</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Real
estate refers to buildings appraised by a specialized asset appraisal firm. There are no assets in use by CSN and its subsidiaries.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">For
the pension plan, the expense as of December 31, 2019 was R$40,644 (R$40,199 as of December 31, 2018).</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>26.d)
Expected contributions</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">No
contributions are expected to be paid to the defined benefit plans in 2020.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">For
the mixed supplementary benefit plan, contributions in the amount of R$24,000 are forecasted to be paid in 2020 for the portion
of defined contribution and R$1,965 for the portion of defined benefit (risk benefit).</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>26.e)
Sensitivity analysis </b></p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
quantitative sensitivity analysis regarding the significant assumptions for the pension plans as of December 31, 2019 is as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 6pt; padding-left: 14.15pt; text-align: center"><b>12/31/2019</b></td></tr>
<tr>
    <td style="border-top: Black 1pt solid">&#160;</td>
    <td style="border-top: Black 1pt solid">&#160;</td>
    <td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Plan
                                         covering 35% of the</b></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>average
        salary</b></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p></td>
    <td style="border-top: Black 1pt solid">&#160;</td>
    <td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Average
                                         salary</b>&#160;</p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>supplementation
        plan</b></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p></td>
    <td style="border-top: Black 1pt solid">&#160;</td>
    <td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Mixed
                                         supplementary</b></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>
        <p style="text-align: center; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>benefit
        plan (Mil&#234;nio Plan) </b>&#160;</p></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 31%"><b>Assumption: Discount rate</b></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 11%">&#160;</td></tr>
<tr>
    <td><b>Sensitivity level</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right"><b>0.5%</b></td>
    <td style="text-align: right"><b>-0.5%</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right"><b>0.5%</b></td>
    <td style="text-align: right"><b>-0.5%</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right"><b>0.5%</b></td>
    <td style="text-align: right"><b>-0.5%</b></td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on current
    service cost and on interest on actuarial obligations</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    986</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (918)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    3,847</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (3,773)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    897</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (1,126)</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on present
    value of obligations</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (16,683)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    18,012</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (83,364)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    98,252</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (66,416)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    73,565</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
    <td><b>Assumption: Salary growth</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Sensitivity level</b></td>
    <td>&#160;</td>
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    <td style="text-align: right"><b>0.5%</b></td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>0.5%</b></td>
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<tr>
    <td style="text-indent: 16pt">Effect on current
    service cost and on interest on actuarial obligations</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    212</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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<tr>
    <td style="text-indent: 16pt">Effect on present
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    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; text-align: right">&#160;1,122</td>
    <td style="vertical-align: bottom; text-align: right">&#160;(1,063)</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td><b>Assumption: Benefit adjustment</b></td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td><b>Sensitivity level</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right"><b>0.5%</b></td>
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    <td style="text-align: right"><b>0.5%</b></td>
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    <td style="text-align: right"><b>0.5%</b></td>
    <td style="text-align: right"><b>-0.5%</b></td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on current
    service cost and on interest on actuarial obligations</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    142</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (125)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    927</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (405)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    387</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (387)</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on present
    value of obligations</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    2,100</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (1,846)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    13,609</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (5,945)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    5,543</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (5,543)</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td><b>Assumption: Mortality table</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Sensitivity level</b></td>
    <td>&#160;</td>
    <td style="text-align: right"><b>+1 year</b></td>
    <td style="text-align: right"><b>-1 year</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right"><b>+1 year</b></td>
    <td style="text-align: right"><b>-1 year</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right"><b>+1 year </b></td>
    <td style="text-align: right"><b>-1 year</b></td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on current
    service cost and on interest on actuarial obligations</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1,561</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (649)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4,715</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (4,180)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1,543</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (1,532)</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on present
    value of obligations</td>
    <td>&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    13,515</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (9,603)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    69,216</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (61,372)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    22,116</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (22,214)</td></tr>
</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_92"></a>&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
forecast benefit payments of the defined benefit plans for future years are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="width: 85%"><b>Payments</b></td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>2019
    </b></td></tr>
<tr>
    <td>Year 1</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    267,764</td></tr>
<tr>
    <td>Year 2</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    261,355</td></tr>
<tr>
    <td>Year 3</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    255,518</td></tr>
<tr>
    <td>Year 4</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    249,398</td></tr>
<tr>
    <td>Year 5</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    243,000</td></tr>
<tr>
    <td>Next 5 years</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
    1,109,647</td></tr>
<tr>
    <td><b>Total forecast payments</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    2,386,682 </b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>26.f)
Post-employment health care plan&#160; </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Refers
to a healthcare plan created on December 1, 1996 exclusively for former retired employees, pensioners, those who received an amnesty,
war veterans, widows of employees who died as a result of on-the-job accidents and former employees who retired on or before March
20, 1997 and their dependents. Since then, the healthcare plan does not allow the inclusion of new beneficiaries. The plan is
sponsored by CSN.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
amounts recognized in the balance sheet were determined as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Present value of obligations</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    892,396</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    897,137</td></tr>
<tr>
    <td><b>Liabilities</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 8.05pt"><b>&#160;&#160;&#160;&#160;&#160;
    892,396 </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 8.05pt"><b>&#160;&#160;&#160;&#160;&#160;
    897,137 </b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
reconciliation of the healthcare liabilities is as follows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Actuarial liability at the beginning of the
    year</td>
    <td style="text-align: right">897,137</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    866,784</td></tr>
<tr>
    <td>Expenses recognized in income for the year</td>
    <td style="text-align: right">69,907</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    85,748</td></tr>
<tr>
    <td>Sponsor&#8217;s contributions transferred in
    prior year</td>
    <td style="text-align: right">(82,081)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (71,632)</td></tr>
<tr>
    <td>Recognition of actuarial loss/(gain)</td>
    <td style="text-align: right">7,433</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    16,237</td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Actuarial
    liability at the end of the year </b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 8.05pt"><b>892,396</b></td>
    <td style="text-align: right; text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 8.05pt"><b>&#160;&#160;&#160;&#160;&#160;
    897,137 </b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
actuarial gains and losses recognized in shareholders' equity are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 53%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td>&#160; Actuarial gain /(loss) on obligation&#160;</td>
    <td style="text-align: right">7,433</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">16,237</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">170,445</td></tr>
<tr style="vertical-align: bottom">
    <td><b>&#160; Gain/(loss) recognized in shareholders'
    equity&#160; </b></td>
    <td style="text-align: right"><b>7,433 </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right"><b>16,237 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>170,445 </b></td></tr>
</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_93"></a>&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
weighted average life expectancy based on the mortality table used to determined actuarial obligations is as follows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 69%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; width: 15%"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; width: 15%"><b>12/31/2018</b></td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Longevity
    at age of 65 for current participants</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr>
    <td>Male</td>
    <td style="text-align: right">20.24</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">19.55</td></tr>
<tr style="vertical-align: bottom">
    <td>Female</td>
    <td style="text-align: right">20.24</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">22.17</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td><b>Longevity for current participants who are
    40</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Male</td>
    <td style="text-align: right">42.74</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">41.59</td></tr>
<tr style="vertical-align: bottom">
    <td>Female</td>
    <td style="text-align: right">42.74</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">45.30</td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
actuarial assumptions used for calculating post-employment healthcare were:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="vertical-align: bottom; width: 69%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr style="vertical-align: bottom">
    <td><b>Biometric and Demographic</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>General mortality table</td>
    <td style="text-align: right">AT 2000 segregated
    by gender</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right">AT 2000 segregated
    by gender</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Financial</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>Actuarial nominal discount rate</td>
    <td style="text-align: right">6.78%</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right">9.62%</td></tr>
<tr style="vertical-align: bottom">
    <td>Inflation</td>
    <td style="text-align: right">3.61%</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4.75%</td></tr>
<tr style="vertical-align: bottom">
    <td>Real increase in medical costs based on age
    (Aging Factor)</td>
    <td style="text-align: right">0,5% - 3,00% real
    a.a.</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right">0.5% - 3.00% real
    a.a.</td></tr>
<tr>
    <td style="vertical-align: bottom">Nominal increase
    medical costs growth rate</td>
    <td style="vertical-align: bottom; text-align: right">6.98%</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right">8.15%</td></tr>
<tr style="vertical-align: bottom">
    <td>Average medical cost (Claim cost)</td>
    <td style="text-align: right">1,319.36</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="text-align: right">1,054.65</td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>26.g)
Sensitivity analysis </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
quantitative sensitivity analysis regarding the significant assumptions for the post-employment healthcare plans as of December
31, 2019 is as follows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 70%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 15%">&#160;</td>
    <td style="vertical-align: bottom; width: 15%; text-align: right">12/31/2019</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Healthcare
    Plan</b></td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td colspan="2" style="text-align: center"><b>Assumption:
    Discount rate</b></td></tr>
<tr>
    <td><b>Sensitivity level</b></td>
    <td style="text-align: right">0.5%</td>
    <td style="text-align: right">-0.5%</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on current
    service cost and on interest on actuarial obligations</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1,824</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (2,006)</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on present
    value of obligations</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (35,490)</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    38,444</td></tr>
<tr>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td colspan="2" style="text-align: center"><b>Assumption:
    Medical Inflation</b></td></tr>
<tr>
    <td><b>Sensitivity level</b></td>
    <td style="text-align: right">1.0%</td>
    <td style="text-align: right">-1.0%</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on current
    service cost and on interest on actuarial obligations</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    5,646</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (4,900)</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on present
    value of obligations</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    83,270</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (72,264)</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td colspan="2" style="text-align: center"><b>Assumption:
    Mortality table</b></td></tr>
<tr>
    <td><b>Sensitivity level</b></td>
    <td style="text-align: right">+1 year</td>
    <td style="text-align: right">-1 year</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on current
    service cost and on interest on actuarial obligations</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4,093</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (3,851)</td></tr>
<tr>
    <td style="text-indent: 16pt">Effect on present
    value of obligations</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    60,367</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (56,802)</td></tr>
</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_94"></a>&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
forecast benefit payments of the postemployment healthcare plans for future years are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>


<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="width: 85%"><b>Forecast benefit payments</b></td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>2019</b></td></tr>
<tr>
    <td>Year 1</td>
    <td style="text-align: right">&#160;&#160; 83,290</td></tr>
<tr>
    <td>Year 2</td>
    <td style="text-align: right">&#160;&#160; 80,574</td></tr>
<tr>
    <td>Year 3</td>
    <td style="text-align: right">&#160;&#160; 77,649</td></tr>
<tr>
    <td>Year 4</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;
    74,529</td></tr>
<tr>
    <td>Year 5</td>
    <td style="text-align: right">&#160;&#160; 71,218</td></tr>
<tr>
    <td>Next 5 years</td>
    <td style="text-align: right">301,853</td></tr>
<tr>
    <td><b>Total forecast payments</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>689,113
    </b></td></tr>
</table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfEmployeeBenefitsExplanatory">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Section Scope<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;doctype=Standard&amp;dita_xref=IAS19_g2-7_TI<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfEmployeeBenefitsExplanatory</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<html>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823711776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>30 EVENTS AFTER THE REPORTING PERIOD<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EventsAfterTheReportingPeriodAbstract', window );"><strong>Events After Reporting Period [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory', window );">EVENTS AFTER THE REPORTING PERIOD</a></td>
<td class="text"><p style="text-align: justify; text-indent: 0cm; margin: 0; line-height: 115%"><b>30&#160;&#160;&#160;
EVENTS AFTER THE REPORTING PERIOD</b></p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0 0 0 25.1pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;In
January 2020, the Company issued debt securities in the foreign market (&#8220;Notes&#8221;), through its subsidiary CSN Islands
XI Corp, in the amount of US$1 billion, with maturity in 2028 and interest rate of 6.75% per year. Part of the funds raised, in
the amount of US$263 million, were used in the repurchase offer (&#8220;Tender Offer&#8221;) of the Notes issued by CSN Resources
SA with maturity in 2020, as communicated to the market on January 17, 2020. The Notes are guaranteed, unconditionally and irrevocably,
by the Company.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0 0 0 25.1pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;USIMINAS
shares classified as financial investments (see note 4) are exposed to changes in share prices since the securities are valued
at fair value through profit or loss according to quotations on the Stock Exchange. On&#160;April 2, 2020, common and preferred
shares depreciated in the global amount of R$999.9 million since the balance sheet date.</p>

<p style="margin: 0 0 0 35.4pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0 0 0 25.1pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;During
March 2020, the pandemic of Covid-19 spread significantly on a global scale. The pandemic has the potential to cause significant
operational disruptions globally, and is expected to result in volatility in the global markets, affecting global and regional
economies. In the event that the disruptions resulting from the pandemic continues to increase worldwide, they can materially
affect the global economy and the financial markets such as interest rates and exchange rates applicable to our indebtedness as
well as affect our clients and suppliers. These consequences could affect the Company&#8217;s financial condition and results
of operations. We created a special Committee that is in charge of monitoring the pandemic, its effects on the global economy
and is focused on minimizing the effects to our employees, transactions and financial results. Note that the timeframe and overall
effects of the pandemic is currently unpredictable. We are not able to predict the outcome on the global economy and the consequences
to Company&#8217;s transactions and financial results.</p><span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for events after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 10<br> -IssueDate 2019-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=10&amp;code=ifrs-tx-2019-en-r&amp;doctype=Standard&amp;dita_xref=IAS10_g17-22_TI<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6796338240">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>20 PAYMENT TO SHAREHOLDERS (Details Narrative) - BRL (R$)<br> R$ / shares in Units, R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>May 29, 2019</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PaymentToShareholdersAbstract', window );"><strong>Payment To Shareholders [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaid', window );">Dividend paid</a></td>
<td class="nump">R$ 898,332<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,855,289<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaidOrdinarySharesPerShare', window );">Dividends per share (in dollars per share)</a></td>
<td class="nump">R$ 0.650910577<span></span>
</td>
<td class="nump">R$ 0.299003394<span></span>
</td>
<td class="nump">R$ 0.307875<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InterimDividendsPaid', window );">Interim dividend paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 412,659<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DividendAmountRevertedToRetainedEarningAccounts', window );">Dividend amount reverted to retained earning accounts</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,874<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InterestAmountRevertedToRetainedEarningAccounts', window );">Interest amount reverted to retained earning accounts</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">335<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DividendsAndInterestOnShareholdersEquity', window );">Dividends and interest on equity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,920,309<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends recognised as distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 107<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_107&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsPaidOrdinarySharesPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends paid per ordinary share.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 34<br> -IssueDate 2019-01-01<br> -Paragraph 16A<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=34&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16A_f&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsPaidOrdinarySharesPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DividendAmountRevertedToRetainedEarningAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividend amount reverted to retained earning accounts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DividendAmountRevertedToRetainedEarningAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DividendsAndInterestOnShareholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount related to dividend paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DividendsAndInterestOnShareholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InterestAmountRevertedToRetainedEarningAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest amount reverted to retained earning accounts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InterestAmountRevertedToRetainedEarningAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InterimDividendsPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount related to interim dividend paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InterimDividendsPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PaymentToShareholdersAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PaymentToShareholdersAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>123
<FILENAME>R192.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795397920">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>28 INSURANCE (Details Narrative)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InsuranceAbstract', window );"><strong>Insurance [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AmountOfInsuredAssets', window );">Amount of insured assets</a></td>
<td class="nump">R$ 600<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfInsuredAssets', window );">Description of insured assets</a></td>
<td class="text">The maximum limit of indemnity is US$600 million and deductibles in the amount of US$385 million for material damages.<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AmountOfInsuredAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the insured asstes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AmountOfInsuredAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DescriptionOfInsuredAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information by description of insured assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DescriptionOfInsuredAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InsuranceAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InsuranceAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>124
<FILENAME>R166.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6796581952">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>23 OTHER OPERATING INCOME (EXPENSES) (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherOperatingIncomeAbstract', window );"><strong>Other operating income</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_Indemnities', window );">Indemnities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 56,180<span></span>
</td>
<td class="nump">R$ 46,256<span></span>
</td>
<td class="nump">R$ 6,106<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RentalsAndLeases', window );">Rentals and leases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">9,462<span></span>
</td>
<td class="nump">5,430<span></span>
</td>
<td class="nump">1,841<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DividendsReceived1', window );">Dividends received</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">32,747<span></span>
</td>
<td class="nump">9,188<span></span>
</td>
<td class="nump">3,248<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PisAndCofinsToCompensate', window );">PIS and COFINS to compensate</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">123,677<span></span>
</td>
<td class="nump">1,102,365<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualFines', window );">Contractual fines</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,486<span></span>
</td>
<td class="nump">3,965<span></span>
</td>
<td class="nump">2,970<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ActuarialPensionPlan', window );">Actuarial pension plan</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">47,151<span></span>
</td>
<td class="nump">20,983<span></span>
</td>
<td class="nump">36,952<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_UpdatedSharesFairValueThroughProfitOrLossOne', window );">Updated shares - Fair Value through profit or loss (VJR) (Note 12II)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,655,813<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualAgreement', window );">Contractual agreement</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">131,817<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EletrobrssCompulsoryLoan', window );">Eletrobrass compulsory loan</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">755,151<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GainOnSaleOfLlc', window );">Gain on sale of LLC</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,164,294<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherRevenues', window );">Other revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">98,250<span></span>
</td>
<td class="nump">27,749<span></span>
</td>
<td class="nump">18,018<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MiscellaneousOtherOperatingIncome', window );">Total income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">503,770<span></span>
</td>
<td class="nump">4,036,043<span></span>
</td>
<td class="nump">824,286<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherOperatingExpenseAbstract', window );"><strong>Other operating expenses</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TaxesAndFees', window );">Taxes and fees</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(95,873)<span></span>
</td>
<td class="num">(26,197)<span></span>
</td>
<td class="num">(136,348)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_WriteoffprovisionOfJudicialDeposits', window );">Write-off/(Provision) of judicial deposits</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(19,685)<span></span>
</td>
<td class="num">(113,549)<span></span>
</td>
<td class="num">(134,002)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesWithEnvironmentalLiabilitiesNet', window );">Expenses with environmental liabilities, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(82,669)<span></span>
</td>
<td class="num">(60,311)<span></span>
</td>
<td class="num">(7,156)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualFinesOne', window );">Contractual fines</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(106,926)<span></span>
</td>
<td class="num">(104,086)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DepreciationOfEquipmentParalyzedAndAmortizationOfIntangibleAssetsNote22', window );">Depreciation of equipment paralyzed and amortization of intangible assets (note 22)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(97,627)<span></span>
</td>
<td class="num">(97,914)<span></span>
</td>
<td class="num">(44,570)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_WriteOffOfPpeAndIntangibleAssets', window );">Write- off of PP&amp;E and intangible assets (note 9)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(114,603)<span></span>
</td>
<td class="num">(27,260)<span></span>
</td>
<td class="num">(28,127)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EstimatedLossreversalInInventories', window );">Estimated (Loss)/reversal in inventories</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(136,827)<span></span>
</td>
<td class="num">(149,704)<span></span>
</td>
<td class="num">(15,775)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IdlenessInStocksAndParalyzedEquipment', window );">Idleness in stocks and paralyzed equipment</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="num">(546,968)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_StudiesAndProjectEngineeringExpenses', window );">Studies and project engineering expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(26,171)<span></span>
</td>
<td class="num">(33,738)<span></span>
</td>
<td class="num">(32,956)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ResearchAndDevelopmentExpenses', window );">Research and development expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,741)<span></span>
</td>
<td class="num">(2,688)<span></span>
</td>
<td class="num">(3,944)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdvisoryExpenses', window );">Advisory expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(508)<span></span>
</td>
<td class="num">(3,419)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HealthcarePlanExpenses', window );">Healthcare plan expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(119,560)<span></span>
</td>
<td class="num">(108,369)<span></span>
</td>
<td class="num">(97,837)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ReversalprovisionIndustrialReestructuring', window );">Reversal/(Provision) industrial reestructuring</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(17,490)<span></span>
</td>
<td class="nump">5,807<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CashFlowHedgeRealized', window );">Cash flow hedge realized (Note 12 b)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(790,353)<span></span>
</td>
<td class="num">(370,191)<span></span>
</td>
<td class="num">(92,140)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_UpdatedSharesFairValueThroughProfitOrLoss', window );">Updated shares - Fair value through profit or loss (Note 12II)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(118,780)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherExpensesOne', window );">Other expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(149,068)<span></span>
</td>
<td class="num">(218,701)<span></span>
</td>
<td class="num">(56,477)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MiscellaneousOtherOperatingExpense', window );">Expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,406,851)<span></span>
</td>
<td class="num">(1,330,706)<span></span>
</td>
<td class="num">(646,944)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherOperatingIncomeExpense1', window );">Other operating income (expenses), net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (1,903,081)<span></span>
</td>
<td class="nump">R$ 2,705,337<span></span>
</td>
<td class="nump">R$ 177,342<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Refers to non-inclusion of ICMS in the PIS and COFINS calculation basis.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Referring to the contractual agreement signed for the supply of new equipment;</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">This is a net amount, certain and due, arising from the final judicial decision favorable to the Company, which is irreversible and irrevocable, in order to apply the STJ's consolidated position on the subject, which culminated in sentencing the Eletrobras to the payment of the correct interest and monetary correction of the Compulsory Loan. The final judicial decision, as well as the certainty about the amounts involved in the settlement of the judgment (judicial procedure to request the satisfaction of the right), allowed the conclusion that the right to receive this value is certain. Thus, in line with our legal and accounting advisors, we recognize the credits in noncurrent assets against the result of Other Operating Revenues. The monetary adjustment 2018 is presented in the note 25 - Financial Income (Expenses).</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[4]</td>
<td style="vertical-align: top;" valign="top">Idleness in stocks: Due to the reforms in blast furnace 3, there was unused capacity in which the volume of production was below normal.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MiscellaneousOtherOperatingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MiscellaneousOtherOperatingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MiscellaneousOtherOperatingIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of miscellaneous other operating income. [Refer: Other operating income (expense)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MiscellaneousOtherOperatingIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ActuarialPensionPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the actuarial pension plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ActuarialPensionPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AdvisoryExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the advisory expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AdvisoryExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CashFlowHedgeRealized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the cash flow hedge realized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CashFlowHedgeRealized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ContractualAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the contractual agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ContractualAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ContractualFines">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the contractual fines.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ContractualFines</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ContractualFinesOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the contractual fines.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ContractualFinesOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DepreciationOfEquipmentParalyzedAndAmortizationOfIntangibleAssetsNote22">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the depreciation of equipment paralyzed and amortization of intangible assets (note 22).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DepreciationOfEquipmentParalyzedAndAmortizationOfIntangibleAssetsNote22</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DividendsReceived1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the dividends received.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DividendsReceived1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EletrobrssCompulsoryLoan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the eletrobrass compulsory loan .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EletrobrssCompulsoryLoan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EstimatedLossreversalInInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the estimated (Loss)/reversal in inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EstimatedLossreversalInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExpensesWithEnvironmentalLiabilitiesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the expenses with environmental liabilities, net.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExpensesWithEnvironmentalLiabilitiesNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_GainOnSaleOfLlc">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the gain on sale of LLC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_GainOnSaleOfLlc</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_HealthcarePlanExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the healthcare plan expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_HealthcarePlanExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IdlenessInStocksAndParalyzedEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the idleness in stocks and paralyzed equipment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IdlenessInStocksAndParalyzedEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_Indemnities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the indemnities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_Indemnities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherExpensesOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the other expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherExpensesOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherOperatingExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherOperatingExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherOperatingIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherOperatingIncomeAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherOperatingIncomeExpense1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of operating expenses that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherOperatingIncomeExpense1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherRevenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the other revenues.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherRevenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PisAndCofinsToCompensate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the PIS and COFINS to compensate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PisAndCofinsToCompensate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_RentalsAndLeases">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the rentals and leases.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_RentalsAndLeases</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ResearchAndDevelopmentExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the research and development expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ResearchAndDevelopmentExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ReversalprovisionIndustrialReestructuring">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the reversal/provision) industrial reestructuring.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ReversalprovisionIndustrialReestructuring</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_StudiesAndProjectEngineeringExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the studies and project engineering expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_StudiesAndProjectEngineeringExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TaxesAndFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the taxes and fees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TaxesAndFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_UpdatedSharesFairValueThroughProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the updated shares &amp;#8211; Fair value through profit or loss.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_UpdatedSharesFairValueThroughProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_UpdatedSharesFairValueThroughProfitOrLossOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the updated shares &amp;#8211; Fair Value through profit or loss (VJR)&amp;#160; (Note 12II).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_UpdatedSharesFairValueThroughProfitOrLossOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_WriteOffOfPpeAndIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the write- off of PP&amp;amp;E and intangible assets (note 9).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_WriteOffOfPpeAndIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_WriteoffprovisionOfJudicialDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the write-off/(Provision) of judicial deposits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_WriteoffprovisionOfJudicialDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>125
<FILENAME>R107.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6815124288">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>12 FINANCIAL INSTRUMENTS (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Current financial assets at fair value through profit or loss</a></td>
<td class="nump">R$ 5,398<span></span>
</td>
<td class="nump">R$ 4,854<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Non-current financial assets at fair value through profit or loss</a></td>
<td class="nump">51,503<span></span>
</td>
<td class="nump">2,279,189<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss', window );">Total Financial assets at fair value through profit or loss</a></td>
<td class="nump">56,901<span></span>
</td>
<td class="nump">2,284,043<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level1OfFairValueHierarchyMember', window );">Level 1 of fair value hierarchy [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss', window );">Total Financial assets at fair value through profit or loss</a></td>
<td class="nump">51,334<span></span>
</td>
<td class="nump">2,283,692<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level2OfFairValueHierarchyMember', window );">Level 2 of fair value hierarchy [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss', window );">Total Financial assets at fair value through profit or loss</a></td>
<td class="nump">5,567<span></span>
</td>
<td class="nump">351<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradingEquitySecuritiesMember', window );">Trading Securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Current financial assets at fair value through profit or loss</a></td>
<td class="nump">4,034<span></span>
</td>
<td class="nump">4,503<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradingEquitySecuritiesMember', window );">Trading Securities [Member] | Level 1 of fair value hierarchy [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Current financial assets at fair value through profit or loss</a></td>
<td class="nump">4,034<span></span>
</td>
<td class="nump">4,503<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_InvestmentPropertyMember', window );">Investments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Non-current financial assets at fair value through profit or loss</a></td>
<td class="nump">47,300<span></span>
</td>
<td class="nump">2,279,189<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_InvestmentPropertyMember', window );">Investments [Member] | Level 1 of fair value hierarchy [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Non-current financial assets at fair value through profit or loss</a></td>
<td class="nump">47,300<span></span>
</td>
<td class="nump">2,279,189<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_DerivativesMember', window );">Derivative Financial Instruments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Current financial assets at fair value through profit or loss</a></td>
<td class="nump">1,364<span></span>
</td>
<td class="nump">351<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Non-current financial assets at fair value through profit or loss</a></td>
<td class="nump">4,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_DerivativesMember', window );">Derivative Financial Instruments [Member] | Level 2 of fair value hierarchy [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Current financial assets at fair value through profit or loss</a></td>
<td class="nump">1,364<span></span>
</td>
<td class="nump">R$ 351<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Non-current financial assets at fair value through profit or loss</a></td>
<td class="nump">R$ 4,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 8<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_8_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 8<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_8_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 8<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_8_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level1OfFairValueHierarchyMember</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level2OfFairValueHierarchyMember</td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradingEquitySecuritiesMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_InvestmentPropertyMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>na</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_DerivativesMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>126
<FILENAME>R103.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6772032320">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>11 BORROWINGS, FINANCING AND DEBENTURES (Details 3) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsFinancingAndDebenturesAbstract', window );"><strong>Borrowings financing and debentures [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherBorrowings', window );">Opening balance</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 28,827,074<span></span>
</td>
<td class="nump">R$ 29,510,844<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdditionalFundingTransactions', window );">Raised</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">10,149,381<span></span>
</td>
<td class="nump">2,154,471<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RepaymentsOfOtherBorrowings', window );">Payment of principal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(11,775,093)<span></span>
</td>
<td class="num">(5,019,978)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnBorrowings', window );">Payment of charges</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,039,112)<span></span>
</td>
<td class="num">(2,141,710)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ChangesInOtherBorrowingsProvisions', window );">Provision of charges (Note 24)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,996,305<span></span>
</td>
<td class="nump">2,009,688<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConsolidationOfCBS', window );">Consolidation of CBSI as of November 30, 2019</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">19,722<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DisposalOfLLC', window );">Disposal of LLC</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(10,544)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OthersChangesInOtherBorrowings', window );">Others</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">788,759<span></span>
</td>
<td class="nump">2,324,303<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherBorrowings', window );">Closing balance</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 27,967,036<span></span>
</td>
<td class="nump">R$ 28,827,074<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Of the funding raised in the consolidated in 2019, R$100,661 (R$ 10,792 on December 31,2018) was raised to purchase fixed assets - see note 29.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Includes unrealized exchange and monetary variations.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpenseOnBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpenseOnBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherBorrowings</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to additional funding transactions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_BorrowingsFinancingAndDebenturesAbstract</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to changes in other borrowings provisions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ChangesInOtherBorrowingsProvisions</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to consolidation of cbs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ConsolidationOfCBS</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to disposal of llc.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DisposalOfLLC</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to others changes in other borrowings.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OthersChangesInOtherBorrowings</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to repayments of other borrowings.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_RepaymentsOfOtherBorrowings</td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6830033264">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>21 NET SALES REVENUE (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
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<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
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<tr>
    <td><b>Gross revenue</b></td>
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    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
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    14,220,420 </td>
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    <td style="text-align: right">14,752,901</td>
    <td style="text-align: right">11,487,011</td></tr>
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    <td>&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    14,663,297 </td>
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    <td style="text-align: right">11,817,559</td>
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    <td style="text-indent: 8.05pt">&#160;</td>
    <td>&#160;</td>
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    <td style="border-top: Black 1pt solid; text-align: right"><b>26,570,460</b></td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>21,467,583</b></td></tr>
<tr>
    <td><b>Deductions </b></td>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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<tr>
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    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="text-align: right">(234,851)</td>
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    <td>&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(3,366,724)</td>
    <td style="text-align: right">(2,679,993)</td></tr>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (3,447,300)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>(3,601,575)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>(2,942,982)</b></td></tr>
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    <td><b>Net revenue</b></td>
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    25,436,417 </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>22,968,885</b></td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>18,524,601</b></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about net sales revenue.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823762384">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>17 PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsAbstract', window );"><strong>Provision For Environmental Liabilities And Asset Retirement Obligations [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock', window );">Schedule of provision for environmental liabilities and asset retirement obligation</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
carrying amount of the provision for environmental liabilities and asset retirement obligation (ARO) are as follows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="width: 69%">&#160;</td>
    <td style="width: 15%">&#160;</td>
    <td style="width: 1%">&#160;</td>
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<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Environmental liabilities</td>
    <td style="text-align: right">192,270 </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">198,386</td></tr>
<tr>
    <td>Asset retirement obligations</td>
    <td style="text-align: right">331,731 </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">83,380</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>524,001
    </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>281,766</b></td></tr>
</table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of transactions with subsidiaries joint ventures associates exclusive funds and other related parties by company assets and liabilities .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock</td>
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<td>nonnum:textBlockItemType</td>
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<td>duration</td>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6835586784">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>12. FINANCIAL INSTRUMENTS (Details 14)<br> R$ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_BorrowingsAndFinancingMember', window );">Borrowings And Financing [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualMaturities', window );">Contractual maturities</a></td>
<td class="nump">R$ 28,090,703<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_BorrowingsAndFinancingMember', window );">Borrowings And Financing [Member] | 2020 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualMaturities', window );">Contractual maturities</a></td>
<td class="nump">5,152,234<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_BorrowingsAndFinancingMember', window );">Borrowings And Financing [Member] | 2021 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualMaturities', window );">Contractual maturities</a></td>
<td class="nump">6,888,149<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_BorrowingsAndFinancingMember', window );">Borrowings And Financing [Member] | Later than two years and not later than five years [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualMaturities', window );">Contractual maturities</a></td>
<td class="nump">9,087,030<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_BorrowingsAndFinancingMember', window );">Borrowings And Financing [Member] | Later than five years [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualMaturities', window );">Contractual maturities</a></td>
<td class="nump">6,963,290<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_LeasesMember', window );">Leases [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualMaturities', window );">Contractual maturities</a></td>
<td class="nump">474,390<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_LeasesMember', window );">Leases [Member] | 2020 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualMaturities', window );">Contractual maturities</a></td>
<td class="nump">35,040<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_LeasesMember', window );">Leases [Member] | 2021 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualMaturities', window );">Contractual maturities</a></td>
<td class="nump">44,873<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_LeasesMember', window );">Leases [Member] | Later than two years and not later than five years [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualMaturities', window );">Contractual maturities</a></td>
<td class="nump">44,872<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_LeasesMember', window );">Leases [Member] | Later than five years [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualMaturities', window );">Contractual maturities</a></td>
<td class="nump">349,605<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_TradePayablesMember', window );">Trade Payables [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualMaturities', window );">Contractual maturities</a></td>
<td class="nump">3,012,654<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_TradePayablesMember', window );">Trade Payables [Member] | 2020 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualMaturities', window );">Contractual maturities</a></td>
<td class="nump">3,012,654<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_TradePayablesDraweeRiskMember', window );">Trade Payables - Drawee Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualMaturities', window );">Contractual maturities</a></td>
<td class="nump">1,121,312<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_TradePayablesDraweeRiskMember', window );">Trade Payables - Drawee Risk [Member] | 2020 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualMaturities', window );">Contractual maturities</a></td>
<td class="nump">1,121,312<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_DividendsAndInterestOnEquityMember', window );">Dividends And Interest On Equity [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualMaturities', window );">Contractual maturities</a></td>
<td class="nump">13,252<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_DividendsAndInterestOnEquityMember', window );">Dividends And Interest On Equity [Member] | 2020 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ContractualMaturities', window );">Contractual maturities</a></td>
<td class="nump">R$ 13,252<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ContractualMaturities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to contractual maturities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ContractualMaturities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_BorrowingsAndFinancingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_BorrowingsAndFinancingMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneYearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneYearMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanFiveYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanFiveYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_LeasesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_LeasesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_TradePayablesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_TradePayablesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_TradePayablesDraweeRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_TradePayablesDraweeRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_DividendsAndInterestOnEquityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_DividendsAndInterestOnEquityMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>130
<FILENAME>R124.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6817160768">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>13 OTHER PAYABLES (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Other payables, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 2,526,444<span></span>
</td>
<td class="nump">R$ 1,770,623<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentPayables', window );">Other payables, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,493,702<span></span>
</td>
<td class="nump">227,328<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_PayablesToRelatedPartiesMember', window );">Payables To Related Parties [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Other payables, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">46,063<span></span>
</td>
<td class="nump">35,499<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentPayables', window );">Other payables, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">88,021<span></span>
</td>
<td class="nump">96,629<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_DividendsAndInterestOnCapitalPayableMember', window );">Dividends And Interest On Capital Payable [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Other payables, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">13,252<span></span>
</td>
<td class="nump">932,005<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_AdvancesFromCustomersMember', window );">Advances From Customers [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Other payables, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">787,604<span></span>
</td>
<td class="nump">137,418<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentPayables', window );">Other payables, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">1,845,248<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_TaxesInInstallmentsMember', window );">Taxes In Installments [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Other payables, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">19,498<span></span>
</td>
<td class="nump">20,179<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentPayables', window );">Other payables, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">67,727<span></span>
</td>
<td class="nump">73,934<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_ProfitSharingEmployeesMember', window );">Profit Sharing - Employees [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Other payables, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">162,866<span></span>
</td>
<td class="nump">113,219<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_TaxesPayableMember', window );">Taxes Payable [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentPayables', window );">Other payables, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">8,805<span></span>
</td>
<td class="nump">8,631<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_ProvisionFromConsumptionAndServicesMember', window );">Provision From Consumption And Services [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Other payables, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">204,299<span></span>
</td>
<td class="nump">334,638<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_ThirdPartyMaterialsInOurPossessionMember', window );">Third Party Materials In Our Possession [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Other payables, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">78,820<span></span>
</td>
<td class="nump">45,915<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_TradePayablesDraweeRiskMember', window );">Trade Payables - Drawee Risk [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Other payables, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">1,121,312<span></span>
</td>
<td class="nump">65,766<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentPayables', window );">Other payables, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=ifrs-full_LeaseLiabilitiesMember', window );">Lease Liabilities [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Other payables, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">35,040<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentPayables', window );">Other payables, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">439,350<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_OtherPayablesMember', window );">Other Payables [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Other payables, current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">57,690<span></span>
</td>
<td class="nump">85,984<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentPayables', window );">Other payables, noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 44,551<span></span>
</td>
<td class="nump">R$ 48,134<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Glencore Advance: On March 29, 2019, the Company received in advance through its subsidiary CSN Mineracao 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 Mineracao 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.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">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.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current payables that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherCurrentPayables</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current payables that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherNoncurrentPayables</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherPayablesLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_PayablesToRelatedPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_PayablesToRelatedPartiesMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_DividendsAndInterestOnCapitalPayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_DividendsAndInterestOnCapitalPayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_AdvancesFromCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_AdvancesFromCustomersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_TaxesInInstallmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_TaxesInInstallmentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_ProfitSharingEmployeesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_ProfitSharingEmployeesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_TaxesPayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_TaxesPayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_ProvisionFromConsumptionAndServicesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_ProvisionFromConsumptionAndServicesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_ThirdPartyMaterialsInOurPossessionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_ThirdPartyMaterialsInOurPossessionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_TradePayablesDraweeRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_TradePayablesDraweeRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=ifrs-full_LeaseLiabilitiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=ifrs-full_LeaseLiabilitiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_OtherPayablesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_OtherPayablesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>131
<FILENAME>R78.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6794939600">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>7. OTHER CURRENT AND NON-CURRENT ASSETS (Details Narrative )<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember', window );">Eletrobras's Compulsory Loan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsLineItems', window );"><strong>Disclosure of financial assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GainOnRecoveryOfCredits', window );">Recovery of additional credits</a></td>
<td class="nump">R$ 350,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_GainOnRecoveryOfCredits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of recovery of additional credits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_GainOnRecoveryOfCredits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=sid_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>132
<FILENAME>R88.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6798440560">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>8. INVESTMENTS (Details 9)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CostOfInvestmentProperty', window );">Cost</a></td>
<td class="nump">R$ 122,693<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationInvestmentProperty', window );">Accumulated depreciation</a></td>
<td class="num">(21,498)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentProperty', window );">Balance at December 31,2019</a></td>
<td class="nump">101,195<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CostOfInvestmentProperty', window );">Cost</a></td>
<td class="nump">68,877<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentProperty', window );">Balance at December 31,2019</a></td>
<td class="nump">68,877<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings and Infrastructure [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CostOfInvestmentProperty', window );">Cost</a></td>
<td class="nump">53,816<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationInvestmentProperty', window );">Accumulated depreciation</a></td>
<td class="num">(21,498)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentProperty', window );">Balance at December 31,2019</a></td>
<td class="nump">R$ 32,318<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationInvestmentProperty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2019-01-01<br> -Paragraph 79<br> -Subparagraph d<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_79_d_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2019-01-01<br> -Paragraph 76<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_76&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationInvestmentProperty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InvestmentProperty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2019-01-01<br> -Paragraph 76<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_76&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2019-01-01<br> -Paragraph 79<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_79_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InvestmentProperty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CostOfInvestmentProperty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to cost of investment property.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CostOfInvestmentProperty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
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<tr>
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<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InvestmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InvestmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>133
<FILENAME>R70.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6801094992">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>4. FINANCIAL INVESTMENTS (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInvestmentsLineItems', window );"><strong>FinancialInvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInvestmentCurrent', window );">Current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 2,633,173<span></span>
</td>
<td class="nump">R$ 895,713<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInvestmentNonCurrent', window );">NonCurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">95,719<span></span>
</td>
<td class="nump">7,772<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_CDBCertificateOfBankDepositMember', window );">CDB - Certificate Of Bank Deposit [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInvestmentsLineItems', window );"><strong>FinancialInvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInvestmentCurrent', window );">Current</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">481,409<span></span>
</td>
<td class="nump">882,376<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_GovernmentSecuritiesMember', window );">Government Securities [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInvestmentsLineItems', window );"><strong>FinancialInvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInvestmentCurrent', window );">Current</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">37,144<span></span>
</td>
<td class="nump">13,337<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_TimeDepositMember', window );">Time Deposit [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInvestmentsLineItems', window );"><strong>FinancialInvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInvestmentNonCurrent', window );">NonCurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 7,772<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_UsiminasSharesMember', window );">Usiminas Shares [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInvestmentsLineItems', window );"><strong>FinancialInvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInvestmentCurrent', window );">Current</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">2,114,620<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_BondMember', window );">Bonds [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInvestmentsLineItems', window );"><strong>FinancialInvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInvestmentNonCurrent', window );">NonCurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="nump">R$ 95,719<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Financial investment with restricted modality and linked to Bank Certificate of Deposit to secure a letter of guarantee from financial institutions.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Investments in National Treasury Bills (LFT) managed by its exclusive funds.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">As of December 31, 2019, the investments in Time Deposit in custody to cover additional expenses of the sale of LLC was fully redeemed.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[4]</td>
<td style="vertical-align: top;" valign="top">In December 2019, the Company opted to reclassify Usiminas' investment to current assets (see notes 8.f and 12.II), and part of the shares guarantees a portion of the Company's debt.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[5]</td>
<td style="vertical-align: top;" valign="top">Bonds with Fibra Bank due in February 2028.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FinancialInvestmentCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents financial investment current amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FinancialInvestmentCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FinancialInvestmentNonCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents financial investment non current amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FinancialInvestmentNonCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FinancialInvestmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FinancialInvestmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_CDBCertificateOfBankDepositMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_CDBCertificateOfBankDepositMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_GovernmentSecuritiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_GovernmentSecuritiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_TimeDepositMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_TimeDepositMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_UsiminasSharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_UsiminasSharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_BondMember</td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
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<td></td>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>134
<FILENAME>R80.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6772180848">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>8. INVESTMENTS (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsAbstract', window );"><strong>Investments Abstract</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates', window );">Investments in associates and joint controlled entities, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 5,630,613<span></span>
</td>
<td class="nump">R$ 5,499,995<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalIncreaseAcquisitionOfShares', window );">Capital increase</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">27,909<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities', window );">Dividends</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(94,603)<span></span>
</td>
<td class="num">(87,846)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments', window );">Comprehensive income</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="num">(2,592)<span></span>
</td>
<td class="nump">272<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EquityPickup', window );">Equity in results of affiliated companies</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">175,524<span></span>
</td>
<td class="nump">173,145<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ReceiptOfSaleOfSharesUsiminas', window );">Receipt arising from the sale of Usiminas' shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="num">(39,377)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_UpdateOfVJRShares', window );">Update of shares classified at fair value through profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(118,780)<span></span>
</td>
<td class="nump">96,133<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ReclassificationOfUsiminasShares', window );">Reclassification of Usiminas shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,114,620)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConsolidationCbsi', window );">Consolidation CBSI</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(8,775)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AmortizationOfFairValueInvestmentInMrs', window );">Amortization of fair value - investment in MRS</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(11,747)<span></span>
</td>
<td class="num">(11,746)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherAdjustmentsToInvestmentsInSubsidiariesJointVenturesAndAssociates', window );">Others</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">45<span></span>
</td>
<td class="nump">37<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates', window );">Investments in associates and joint controlled entities, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 3,584,169<span></span>
</td>
<td class="nump">R$ 5,630,613<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">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.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">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.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">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.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -Clause vii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20_a_vii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 91<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_91_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AmortizationOfFairValueInvestmentInMrs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to amortization of fair value investment in mrs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AmortizationOfFairValueInvestmentInMrs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CapitalIncreaseAcquisitionOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about capital increase acquisition of shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CapitalIncreaseAcquisitionOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ConsolidationCbsi">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to consolidation cbsi.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ConsolidationCbsi</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EquityPickup">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to equity pickup.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EquityPickup</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InvestmentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InvestmentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherAdjustmentsToInvestmentsInSubsidiariesJointVenturesAndAssociates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to other adjustments to investments in subsidiaries joint ventures and associates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherAdjustmentsToInvestmentsInSubsidiariesJointVenturesAndAssociates</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about receipt of sale of shares usiminas.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ReceiptOfSaleOfSharesUsiminas</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about reclassification of usiminas shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ReclassificationOfUsiminasShares</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_UpdateOfVJRShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about update of v j r shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_UpdateOfVJRShares</td>
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<td>xbrli:monetaryItemType</td>
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<td>debit</td>
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<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795148464">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>8. INVESTMENTS (Details 5) - CBSI - Companhia Brasileira De Servicos De Infraestrutura [Member]<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">
<div>Nov. 29, 2019 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<td class="nump">R$ 8,775<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
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<td class="nump">24,000<span></span>
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<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
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<td class="nump">R$ 32,775<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr><td colspan="3"></td></tr>
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<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">50% of the stake held prior to the acquisition;</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Total amount paid for another 50% of the CBSI company.</td>
</tr>
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<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B64<br> -Subparagraph p<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B64_p_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B64<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B64_f&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to consideration paid for acquisition.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795587120">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>5. TRADE RECEIVABLES (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
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<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
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<td class="text">&#160;<span></span>
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<td class="nump">R$ 51,161<span></span>
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<td class="nump">R$ 46,210<span></span>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TradeReceivablesTransactionCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of trade receivables transaction costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TradeReceivablesTransactionCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>138
<FILENAME>R128.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6813170192">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>13 OTHER PAYABLES (Details 4)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesAbstract', window );"><strong>Other Payables [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LeaseLiabilities', window );">Opening balance</a></td>
<td class="nump">R$ 640,989<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeaseLiabilitiesNewLeases', window );">New leases</a></td>
<td class="nump">106,584<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeaseLiabilitiesPresentValueAdjustmentsNewleases', window );">Present Value Adjustments - New leases</a></td>
<td class="num">(54,080)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeaseLiabilitiesContractReview', window );">Contract review</a></td>
<td class="num">(175,609)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeaseLiabilitiesWriteoff', window );">Write off</a></td>
<td class="num">(1,374)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeaseLiabilitiesPayments', window );">Payments</a></td>
<td class="num">(94,727)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeaseLiabilitiesInterestAppropriated', window );">Interest appropriated</a></td>
<td class="nump">52,607<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LeaseLiabilities', window );">Net balance</a></td>
<td class="nump">R$ 474,390<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 47<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_47_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LeaseLiabilitiesContractReview">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to the LeaseLiabilitiesContractReview.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LeaseLiabilitiesContractReview</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LeaseLiabilitiesInterestAppropriated">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to the LeaseLiabilitiesInterestAppropriated.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LeaseLiabilitiesInterestAppropriated</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LeaseLiabilitiesNewLeases">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to the lease liabilities new leases.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LeaseLiabilitiesNewLeases</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LeaseLiabilitiesPayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to the LeaseLiabilitiesPayments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LeaseLiabilitiesPayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LeaseLiabilitiesPresentValueAdjustmentsNewleases">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to the Lease Liabilities Present Value Adjustments New leases.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LeaseLiabilitiesPresentValueAdjustmentsNewleases</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LeaseLiabilitiesWriteoff">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to the LeaseLiabilitiesWriteoff.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LeaseLiabilitiesWriteoff</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherPayablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherPayablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>139
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6692240032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>6 INVENTORIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoriesAbstract', window );"><strong>Inventories [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfInventoryTableTextBlock', window );">Schedule of inventory</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif"><tr><td style="padding-left: 5.4pt; padding-right: 5.4pt"></td>
    <td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">Finished
    goods</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">1,691,842
    </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">1,501,969</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">Work
    in progress</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">1,294,369
    </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">1,217,611</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">Raw
    materials</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">1,493,129
    </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">1,584,140</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">Spare
    parts </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">902,135
    </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">857,402</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">Advances
    to suppliers</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">35,828
    </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">36,192</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">(-)
    Provision for losses </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">(134,553)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">(157,754)</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"><b>5,282,750
    </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt; text-align: right"><b>5,039,560</b></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfChangesInProvisionForInventoryLossesTableTextBlock', window );">Schedule of provision for inventory losses</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
movements in the provision for inventory losses are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td colspan="3" style="text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%">&#160;</td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6771690256">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>10 INTANGIBLE ASSETS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>1,491
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
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    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">4,088</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
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<tr>
    <td style="white-space: nowrap; text-indent: 8pt">Amortization
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    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
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    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">(47,345)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">(10,657)</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (127)</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (58,129)</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Goodwill
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    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">15,225</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    15,225</td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; text-indent: 8pt">Consolidation
    CBSI on November 30, 2019.</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">346</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">2</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="white-space: nowrap; text-align: right; text-indent: 8pt">348</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Balance at December
    31, 2019</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>3,606,156
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>246,139
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>53,859
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>153,103
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>3,170,960
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>1,564
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    7,231,781 </b></td></tr>
<tr>
    <td style="white-space: nowrap">&#160;Cost</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">3,846,563</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">585,407</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">171,152</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">153,103</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">3,189,789</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">1,564</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    7,947,578</td></tr>
<tr>
    <td style="white-space: nowrap">&#160;Accumulated
    depreciation</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(131,077)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(339,268)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(117,293)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(18,829)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (606,467)</td></tr>
<tr>
    <td style="white-space: nowrap">&#160;Adjustment
    for accumulated recoverable value</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">(109,330)</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8pt">&#160;
    (109,330)</td></tr>
<tr>
    <td style="white-space: nowrap"><b>Balance at December
    31, 2019</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>3,606,156
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>246,139
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>53,859
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>153,103
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>3,170,960
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>1,564
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; white-space: nowrap; text-align: right; text-indent: 8.05pt"><b>&#160;
    7,231,781 </b></td></tr>
</table>
<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
Composed mainly by mineral rights. Amortization is recorded based on production volumes.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfEstimatedUsefulLivesOfIntangibleAssetsTableTextBlock', window );">Schedule of estimated useful lives</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
average useful lives by nature are as follows, in years:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="width: 15%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Software</td>
    <td style="text-align: right">9</td>
    <td>&#160;</td>
    <td style="text-align: right">7</td></tr>
<tr>
    <td>Customer relationships</td>
    <td style="text-align: right">13</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">13</td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfCashGeneratingUnitsTableTextBlock', window );">Schedule of cash generating units</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The CGU with intangible assets in this situation are as follows:&#160;&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 0px; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td colspan="11" style="padding-left: 5.4pt; padding-right: 5.4pt"><p style="text-align: right; text-indent: -5.45pt; margin: 0pt 2pt 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Consolidated</b>&#160;</p></td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="4" style="border-top: Black 1pt solid; text-align: center"><b>Goodwill</b></td>
    <td colspan="4" style="border-top: Black 1pt solid; text-align: center"><b>Trademarks</b></td>
    <td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Total</b></td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; width: 31%"><b>Cash
    generating unity</b></td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: center"><b>Segment</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; text-align: right"><b>12/31/2018</b></td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; text-align: right"><b>12/31/2018</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; width: 9%; text-align: right"><b>12/31/2018</b></td></tr>
<tr style="vertical-align: bottom">
    <td>Packaging <sup>(1)</sup></td>
    <td style="text-align: center">&#160;Steel</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;
    158,748</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    158,748</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    158,748</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    158,748</td></tr>
<tr style="vertical-align: bottom">
    <td>Long Stel <sup>(2)</sup></td>
    <td style="text-align: center">&#160;Steel</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;
    235,595</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    235,595</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;
    153,103</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    &#160;&#160;&#160;&#160;&#160;150,009</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    388,698</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    385,604</td></tr>
<tr style="vertical-align: bottom">
    <td>Minning <sup>(3)</sup></td>
    <td style="text-align: center">&#160;Mining</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160; 3,196,588</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;
    3,196,588</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
    3,196,588</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;
    3,196,588</td></tr>
<tr style="vertical-align: bottom">
    <td>Other Steel <sup>(4)</sup></td>
    <td style="text-align: center">Steel</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">15,225</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">15,225</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    3,606,156 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;
    3,590,931 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>153,103</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>150,009</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>3,759,259</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160;&#160;&#160;&#160;&#160;
    3,740,940 </b></td></tr>
</table>
<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#160;
&#160;The goodwill of the Packaging cash-generating unit is shown net of impairment loss in the amount of R$109,330, recognized
in 2011.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(2)&#160;&#160;&#160;&#160;
The goodwill and trademark that are recorded in line item intangible assets at long steel segment, those transactions are derived
from the business combination of Stahlwerk Thuringen GmbH ("SWT") and Gallardo Sections CSN. The assets mentioned are considered
to have indefinite useful lives as they are expected to contribute indefinitely to the Company's cash flows.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(3)&#160;&#160;&#160;&#160;
Refers to the goodwill based on expectations for future profitability, resulting from the acquisition of Namisa by CSN Minera&#231;&#227;o
concluded in December 2015, tested annually for the purpose of analyzing recoverability.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(4)&#160;&#160;&#160;&#160;
On November 29, 2019, CSN acquired the entire stake held by CKTR Brasil Servi&#231;os Ltda., corresponding to 50% of CBSI's shares,
and now holds 100% of CBSI's share capital.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock', window );">Schedule of assumptions for impairment test</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
main assumptions used in calculations of value in use at December 31, 2019 are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border: Black 1pt solid; vertical-align: bottom; width: 16%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: center"><b>&#160;Metal
    packaging&#160; </b></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: center"><b>&#160;Mining
    </b></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: center"><b>&#160;Other
    Steel </b></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 16%; text-align: center"><b>&#160;Flat
    steel (*) </b></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 20%; text-align: center"><b>&#160;Logistic
    (**) </b></td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><b>Measurement
    of recoverable value</b></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;Discounted
    Cash Flow&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;Discounted
    Cash Flow&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;Discounted
    Cash Flow&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;Discounted
    Cash Flow&#160;</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;Discounted
    Cash Flow&#160;</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><b>&#160;Cash
    flow projection </b></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Until
    2029 + perpetuity</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;Until
    2054</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Until
    2029 + perpetuity</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Until
    2029 + perpetuity</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Until
    2027</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><b>Gross
    Margin</b></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Gross
    margin updated based on historical data, impacts of business restructuring and market trends</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Reflects
    projection of costs due to the progress of the mining plan as well as startup and ramp up of projects. Price and exchange
    rate projected according industry reports.</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Gross
    margin updated based on historical data and market trends</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Gross
    margin updated based on historical data and market trends.</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Estimated
    based on market studies for cargo captures and operational costs according market trends.</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><b>Cost
    atualization </b></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Cost
    based on historical data of each product and impacts of business restructuring</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Updated
    costs based on historical data, progress of mining plan as well as startup and ramp up of projects</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Updated
    costs based on historical data and market trends</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Updated
    costs based on historical data and market trends</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Costs
    based on historical data and market trends</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><b>&#160;Perpetual
    growth rate</b></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Without
    growth</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Without
    perpetuity</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Without
    growth</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Growth
    of 1.4% p.a in real terms updated by long term inflation of 1.7% p.a. of the Euro zone</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">Without
    perpetuity</td></tr>
<tr>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center"><b>Discount
    rate </b></td>
    <td colspan="5" style="border-right: black 1pt solid; border-bottom: Black 1pt solid; text-align: center">For
    metal packaging, the cash flow considered a discount rate around 8% p.a. in real terms. For mining, flat steel and other steel
    (CBSI), cash flows considered a discount rate between 10% and 12% p.a. in nominal terms. For the logistic segment, cash flow
    was discounted using a discount rate between 5.09% and 5.41% p.a. in real terms. The discount rate was based on the weighted
    average cost of capital ("WACC") that reflects the specific risk of each segment.</td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
Refer to assets of subsidiary Lusosider, located in Portugal. The discount rate was applied on the discounted cash flow prepared
in Euros, the functional currency of this subsidiary.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(**)
Refer to assets of subsidiary FTL &#8211; Ferrovia Transnordestina Log&#237;stica S.A.</p><span></span>
</td>
</tr>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6837015776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>12. FINANCIAL INSTRUMENTS (Details 6) - Foreign Exchange Risk [Member] - Cash flow hedges [member]<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr><th class="th" colspan="2">
<div>Dec. 31, 2019 </div>
<div>BRL (R$) </div>
<div>ExchangeRate</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 4,087,804<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization', window );">Amortized part</a></td>
<td class="num">(1,557,091)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments', window );">Effect on Result</a></td>
<td class="num">(790,353)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges', window );">Impact on Shareholders' equity</a></td>
<td class="num">R$ (1,255,770)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Export Prepayments In Us$ To Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">11/03/2014<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Export prepayments in US$ to third parties<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Part of the highly probable future monthly iron ore exports<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTypeOfHedge', window );">Type of hedged risk</a></td>
<td class="text">Foreign exchange - R$ vs. US$ spot rate<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur', window );">Hedged period</a></td>
<td class="text">October 2016 -  September 2019<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">2.4442<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 500,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization', window );">Amortized part</a></td>
<td class="num">(500,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments', window );">Effect on Result</a></td>
<td class="num">R$ (384,346)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Export Prepayments In Us$ To Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">12/01/2014<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Export prepayments in US$ to third parties<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Part of the highly probable future monthly iron ore exports<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTypeOfHedge', window );">Type of hedged risk</a></td>
<td class="text">Foreign exchange - R$ vs. US$ spot rate<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur', window );">Hedged period</a></td>
<td class="text">October 2015 -  February 2019<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">2.5601<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 175,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization', window );">Amortized part</a></td>
<td class="num">(175,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments', window );">Effect on Result</a></td>
<td class="num">R$ (23,184)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Export Prepayments In Us$ To Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">12/18/2014<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Export prepayments in US$ to third parties<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Part of the highly probable future monthly iron ore exports<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTypeOfHedge', window );">Type of hedged risk</a></td>
<td class="text">Foreign exchange - R$ vs. US$ spot rate<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur', window );">Hedged period</a></td>
<td class="text">May 2020<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">2.6805<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 30,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges', window );">Impact on Shareholders' equity</a></td>
<td class="num">R$ (40,506)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Export Prepayments In Us$ To Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">12/18/2014<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Export prepayments in US$ to third parties<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Part of the highly probable future monthly iron ore exports<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTypeOfHedge', window );">Type of hedged risk</a></td>
<td class="text">Foreign exchange - R$ vs. US$ spot rate<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur', window );">Hedged period</a></td>
<td class="text"> May 2020<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">2.6780<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 35,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges', window );">Impact on Shareholders' equity</a></td>
<td class="num">R$ (47,345)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Export Prepayments In Us$ To Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">12/18/2014<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Export prepayments in US$ to third parties<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Part of the highly probable future monthly iron ore exports<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTypeOfHedge', window );">Type of hedged risk</a></td>
<td class="text">Foreign exchange - R$ vs. US$ spot rate<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur', window );">Hedged period</a></td>
<td class="text"> May 2020<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">2.6760<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 35,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges', window );">Impact on Shareholders' equity</a></td>
<td class="num">R$ (47,409)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Export Prepayments In Us$ To Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">07/21/2015<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Export prepayments in US$ to third parties<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Part of the highly probable future monthly iron ore exports<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTypeOfHedge', window );">Type of hedged risk</a></td>
<td class="text">Foreign exchange - R$ vs. US$ spot rate<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur', window );">Hedged period</a></td>
<td class="text"> July 2019 - March  2021<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">3.1813<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 60,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization', window );">Amortized part</a></td>
<td class="num">(15,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments', window );">Effect on Result</a></td>
<td class="num">(11,254)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges', window );">Impact on Shareholders' equity</a></td>
<td class="num">R$ (38,223)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Export Prepayments In Us$ To Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">07/23/2015<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Export prepayments in US$ to third parties<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Part of the highly probable future monthly iron ore exports<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTypeOfHedge', window );">Type of hedged risk</a></td>
<td class="text">Foreign exchange - R$ vs. US$ spot rate<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur', window );">Hedged period</a></td>
<td class="text"> July 2019 - March  2021<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">3.2850<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 100,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization', window );">Amortized part</a></td>
<td class="num">(25,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments', window );">Effect on Result</a></td>
<td class="num">(14,676)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges', window );">Impact on Shareholders' equity</a></td>
<td class="num">R$ (55,928)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Export Prepayments In Us$ To Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">07/23/2015<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Export prepayments in US$ to third parties<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Part of the highly probable future monthly iron ore exports<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTypeOfHedge', window );">Type of hedged risk</a></td>
<td class="text">Foreign exchange - R$ vs. US$ spot rate<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur', window );">Hedged period</a></td>
<td class="text">October 2018 -  October 2022<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">3.2850<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 30,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization', window );">Amortized part</a></td>
<td class="num">(12,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments', window );">Effect on Result</a></td>
<td class="num">(4,315)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges', window );">Impact on Shareholders' equity</a></td>
<td class="num">R$ (13,423)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Export Prepayments In Us$ To Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">07/24/2015<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Export prepayments in US$ to third parties<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Part of the highly probable future monthly iron ore exports<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTypeOfHedge', window );">Type of hedged risk</a></td>
<td class="text">Foreign exchange - R$ vs. US$ spot rate<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur', window );">Hedged period</a></td>
<td class="text">October 2018 -  October 2022<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">3.3254<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 100,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization', window );">Amortized part</a></td>
<td class="num">(40,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments', window );">Effect on Result</a></td>
<td class="num">(13,574)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges', window );">Impact on Shareholders' equity</a></td>
<td class="num">R$ (42,318)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Export Prepayments In Us$ To Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">07/27/2015<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Export prepayments in US$ to third parties<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Part of the highly probable future monthly iron ore exports<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTypeOfHedge', window );">Type of hedged risk</a></td>
<td class="text">Foreign exchange - R$ vs. US$ spot rate<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur', window );">Hedged period</a></td>
<td class="text">October 2018 -  October 2022<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">3.3557<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 25,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization', window );">Amortized part</a></td>
<td class="num">(10,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments', window );">Effect on Result</a></td>
<td class="num">(3,242)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges', window );">Impact on Shareholders' equity</a></td>
<td class="num">R$ (10,125)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Export Prepayments In Us$ To Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">07/27/2015<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Export prepayments in US$ to third parties<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Part of the highly probable future monthly iron ore exports<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTypeOfHedge', window );">Type of hedged risk</a></td>
<td class="text">Foreign exchange - R$ vs. US$ spot rate<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur', window );">Hedged period</a></td>
<td class="text">October 2018 -  October 2022<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">3.3557<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 70,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization', window );">Amortized part</a></td>
<td class="num">(28,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments', window );">Effect on Result</a></td>
<td class="num">(9,077)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges', window );">Impact on Shareholders' equity</a></td>
<td class="num">R$ (28,350)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Export Prepayments In Us$ To Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">07/27/2015<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Export prepayments in US$ to third parties<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Part of the highly probable future monthly iron ore exports<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTypeOfHedge', window );">Type of hedged risk</a></td>
<td class="text">Foreign exchange - R$ vs. US$ spot rate<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur', window );">Hedged period</a></td>
<td class="text">October 2018 -  October 2022<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">3.3557<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 30,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization', window );">Amortized part</a></td>
<td class="num">(12,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments', window );">Effect on Result</a></td>
<td class="num">(3,890)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges', window );">Impact on Shareholders' equity</a></td>
<td class="num">R$ (12,150)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Export Prepayments In Us$ To Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">07/28/2015<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Export prepayments in US$ to third parties<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Part of the highly probable future monthly iron ore exports<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTypeOfHedge', window );">Type of hedged risk</a></td>
<td class="text">Foreign exchange - R$ vs. US$ spot rate<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur', window );">Hedged period</a></td>
<td class="text">October 2018 -  October 2022<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">3.3815<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 30,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization', window );">Amortized part</a></td>
<td class="num">(12,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments', window );">Effect on Result</a></td>
<td class="num">(4,004)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges', window );">Impact on Shareholders' equity</a></td>
<td class="num">R$ (11,686)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Export Prepayments In Us$ To Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">3/8/2015<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Export prepayments in US$ to third parties<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Part of the highly probable future monthly iron ore exports<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTypeOfHedge', window );">Type of hedged risk</a></td>
<td class="text">Foreign exchange - R$ vs. US$ spot rate<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur', window );">Hedged period</a></td>
<td class="text"> Outubro de 2018 a Outubro de 2022<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">3.3940<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 355,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization', window );">Amortized part</a></td>
<td class="num">(84,091)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments', window );">Effect on Result</a></td>
<td class="num">(12,990)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges', window );">Impact on Shareholders' equity</a></td>
<td class="num">R$ (172,488)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Bond [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">4/2/2018<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Bonds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Part of the highly probable future monthly iron ore exports<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTypeOfHedge', window );">Type of hedged risk</a></td>
<td class="text">Foreign exchange - R$ vs. US$ spot rate<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur', window );">Hedged period</a></td>
<td class="text"> July 2018 - February 2023<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">3.3104<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 1,170,045<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization', window );">Amortized part</a></td>
<td class="num">(644,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments', window );">Effect on Result</a></td>
<td class="num">(305,801)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges', window );">Impact on Shareholders' equity</a></td>
<td class="num">R$ (378,915)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Bonds and Export prepayments in US$ [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_HedgingRelationshipDesignationDate', window );">Designation date</a></td>
<td class="text">7/31/2019<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument', window );">Hedging instrument</a></td>
<td class="text">Bonds and Export prepayments in US$<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged', window );">Hedged item</a></td>
<td class="text">Part of the highly probable future monthly iron ore exports<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTypeOfHedge', window );">Type of hedged risk</a></td>
<td class="text">Foreign exchange - R$ vs. US$ spot rate<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur', window );">Hedged period</a></td>
<td class="text"> January 2020 - April 2026<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AveragePriceOfHedgingInstrument', window );">Exchange rate on designation | ExchangeRate</a></td>
<td class="nump">3.7649<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_HedgedItemAssets', window );">Designated amounts</a></td>
<td class="nump">R$ 1,342,759<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges', window );">Impact on Shareholders' equity</a></td>
<td class="num">R$ (356,904)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">In 2019, was recognized in other operating, the amount of (R$790,353). On December 31,2018 was (R$370,191).</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AveragePriceOfHedgingInstrument">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average price of a hedging instrument. [Refer: Hedging instruments [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 23B<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23B_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AveragePriceOfHedgingInstrument</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 22<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_22_b&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfNatureOfRisksBeingHedged">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the nature of risks being hedged.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 22<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_22_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfNatureOfRisksBeingHedged</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_23_a&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfPeriodsWhenCashFlowsExpectedToOccur</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfTypeOfHedge">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the type of a hedge used by the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 22<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_22_a&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfTypeOfHedge</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgedItemAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of a hedged item, recognised as an asset. [Refer: Hedged items [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24B<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24B_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgedItemAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to effect on financial instruments designated as hedging instruments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to financial instruments designated as hedging instruments at fair value amortization.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_HedgingRelationshipDesignationDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to hedging relationship designation date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_HedgingRelationshipDesignationDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfHedgesAxis=ifrs-full_CashFlowHedgesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfHedgesAxis=ifrs-full_CashFlowHedgesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesTwoMember</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
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<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesThreeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
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<td></td>
</tr>
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<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesFourMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesFiveMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
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<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesSixMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesSixMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesSevenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesSevenMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
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<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesEightMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
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<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesNineMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesTenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesTenMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesElevenMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesTwelveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesTwelveMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_ExportPrepaymentsInUsToThirdPartiesThirteenMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_BondMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_HedgingInstrumentsAxis=sid_BondsandExportprepaymentsinUSMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6815780144">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>12. FINANCIAL INSTRUMENTS (Details 10) - Foreign Exchange Risk [Member]<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>ExchangeRate</div>
</th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate</a></td>
<td class="nump">4.0307<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Probable Scenario [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate</a></td>
<td class="nump">4.4946<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Scenario 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate</a></td>
<td class="nump">5.0384<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">UNITED STATES | Scenario 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate</a></td>
<td class="nump">6.0461<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate</a></td>
<td class="nump">4.5305<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Probable Scenario [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate</a></td>
<td class="nump">5.0038<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Scenario 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate</a></td>
<td class="nump">5.6631<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Euro Member Countries, Euro | Scenario 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate</a></td>
<td class="nump">6.7958<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">USD x EUR</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate</a></td>
<td class="nump">1.1234<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">USD x EUR | Probable Scenario [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate</a></td>
<td class="nump">1.1122<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">USD x EUR | Scenario 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate</a></td>
<td class="nump">1.4043<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">USD x EUR | Scenario 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate</a></td>
<td class="nump">1.6851<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClosingForeignExchangeRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClosingForeignExchangeRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=country_US">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=country_US</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sid_ProbableScenarioMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sid_ProbableScenarioMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=sid_EURMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=sid_EURMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=sid_USDXEURMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=sid_USDXEURMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>144
<FILENAME>R139.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6834558064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>14 INCOME TAX AND SOCIAL CONTRIBUTION (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProfitGeneratedByForeignSubsidiaries', window );">Profit generated by foreign subsidiaries</a></td>
<td class="nump">R$ 1,406,562<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContribution', window );">Income tax and social contribution</a></td>
<td class="nump">453,927<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred tax assets</a></td>
<td class="nump">2,473,304<span></span>
</td>
<td class="nump">R$ 89,394<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised', window );">Tax losses and negative social contribution base</a></td>
<td class="nump">1,465,808<span></span>
</td>
<td class="nump">834,141<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised', window );">Temporary differences</a></td>
<td class="nump">549,683<span></span>
</td>
<td class="nump">322,283<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_ParentMember', window );">Parent [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred tax assets</a></td>
<td class="nump">R$ 3,258,542<span></span>
</td>
<td class="nump">R$ 2,361,362<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 56<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContribution">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to income tax and social contribution.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContribution</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionTillLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionTillLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProfitGeneratedByForeignSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to profit generated by foreign subsidiaries.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProfitGeneratedByForeignSubsidiaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_ParentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_ParentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6833130144">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>1. DESCRIPTION OF BUSINESS (Details Narrative)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">1 Months Ended</th>
<th class="th" colspan="6">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Jul. 31, 2019 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Apr. 30, 2019 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Feb. 28, 2018 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$) </div>
<div>Numnber </div>
<div>MillionsTons</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2016 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2015 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Sep. 30, 2019 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfBusinessLineItems', window );"><strong>DescriptionOfBusinessLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NumberOfOperatingActivities', window );">Number of operating activities | Numnber</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AmortizationOfLoansAndFinancing', window );">Amortization of loans and financing</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 138,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Repayments of borrowings</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,775,093<span></span>
</td>
<td class="nump">R$ 5,019,978<span></span>
</td>
<td class="nump">R$ 1,528,023<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CaixaEconomicaFederalMember', window );">Caixa Economica Federal [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfBusinessLineItems', window );"><strong>DescriptionOfBusinessLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Repayments of borrowings</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 2,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Borrowings, maturity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Maturities from 2016 and 2017 to 2018 through 2022.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_BancoDoBrasilSAMember', window );">Banco do Brasil S.A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfBusinessLineItems', window );"><strong>DescriptionOfBusinessLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Repayments of borrowings</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 2,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Face amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 4,980,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Borrowings, maturity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Maturity dates from 2018 to 2022 for maturities up to 2024.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Maturities from 2016 and 2017 to 2018 through 2022.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_BradescoMember', window );">Bradesco [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfBusinessLineItems', window );"><strong>DescriptionOfBusinessLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Repayments of borrowings</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Borrowings, maturity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Maturities from 2016 to 2019.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_BradescoMember', window );">Bradesco [Member] | United States of America, Dollars</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfBusinessLineItems', window );"><strong>DescriptionOfBusinessLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Face amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 66,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CSNResourcesSAMember', window );">CSN Resources S.A. [Member] | United States of America, Dollars</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfBusinessLineItems', window );"><strong>DescriptionOfBusinessLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Face amount</a></td>
<td class="nump">R$ 175,000<span></span>
</td>
<td class="nump">R$ 1,000,000<span></span>
</td>
<td class="nump">R$ 350,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Borrowings, maturity</a></td>
<td class="text">2023<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Maturity date in 2023.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CSNResourcesSAMember', window );">CSN Resources S.A. [Member] | United States of America, Dollars | Due On 2023 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfBusinessLineItems', window );"><strong>DescriptionOfBusinessLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Face amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Borrowings, maturity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">2023<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CSNResourcesSAMember', window );">CSN Resources S.A. [Member] | United States of America, Dollars | Due On 2026 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfBusinessLineItems', window );"><strong>DescriptionOfBusinessLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Face amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Borrowings, maturity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">2026<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CSNResourcesSAMember', window );">CSN Resources S.A. [Member] | United States of America, Dollars | Tender Offer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfBusinessLineItems', window );"><strong>DescriptionOfBusinessLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Repayments of borrowings</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Face amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 350,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Borrowings, maturity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Maturities scheduled for September 2019 and July 2020, respectively.<span></span>
</td>
<td class="text">Maturities scheduled for 2019 and 2020.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CSNIslandsXICorpMember', window );">CSN Islands XI Corp [Member] | United States of America, Dollars</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfBusinessLineItems', window );"><strong>DescriptionOfBusinessLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NotionalAmount', window );">Face amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 142,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=sid_EventsAfterReportingPeriodMember', window );">Events After Reporting Period [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfBusinessLineItems', window );"><strong>DescriptionOfBusinessLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AmortizationOfLoansAndFinancing', window );">Amortization of loans and financing</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 65,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MiningPropertyMember', window );">Mining Property [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfBusinessLineItems', window );"><strong>DescriptionOfBusinessLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod', window );">Investments on mining</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_CementMember', window );">Cement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfBusinessLineItems', window );"><strong>DescriptionOfBusinessLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SelfSufficientInstalledCapacity', window );">Self-sufficient installed capacity | MillionsTons</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,700,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsMaturity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maturity of borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsMaturity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotionalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotionalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AmortizationOfLoansAndFinancing">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization expense attributable to loans and financing.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AmortizationOfLoansAndFinancing</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DescriptionOfBusinessLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DescriptionOfBusinessLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NumberOfOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents number of number of operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NumberOfOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SelfSufficientInstalledCapacity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to self sufficient installed capacity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SelfSufficientInstalledCapacity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CaixaEconomicaFederalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CaixaEconomicaFederalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_BancoDoBrasilSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_BancoDoBrasilSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_BradescoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_BradescoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CSNResourcesSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CSNResourcesSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=sid_DueOn2023Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sid_DueOn2023Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=sid_DueOn2026Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sid_DueOn2026Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TypeOfAgreementAxis=sid_TenderOfferMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TypeOfAgreementAxis=sid_TenderOfferMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CSNIslandsXICorpMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CSNIslandsXICorpMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=sid_EventsAfterReportingPeriodMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=sid_EventsAfterReportingPeriodMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MiningPropertyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MiningPropertyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_CementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sid_CementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>146
<FILENAME>R95.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6801475456">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>10. INTANGIBLE ASSETS (Details)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr><th class="th" colspan="2">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="nump">R$ 7,253,175<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="nump">7,839<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill', window );">Acquisitions and expeditures</a></td>
<td class="nump">1,427<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment', window );">Transfer to property, plant and equipment</a></td>
<td class="nump">11,896<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="num">(58,129)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionalRecognitionGoodwill', window );">Goodwill - Acquisition 50% CBSI</a></td>
<td class="nump">15,225<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConsolidationCBSIntangibleAssetsAndGoodwill', window );">Consolidation CBSI on November 30, 2019.</a></td>
<td class="nump">348<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="nump">7,231,781<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="nump">7,903,220<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="nump">7,947,578<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated Depreciation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="num">(540,715)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="num">(606,467)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=sid_AdjustmentForAccumulatedRecoverableValueMember', window );">Adjustment For Accumulated Recoverable Value [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="num">(109,330)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="num">(109,330)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember', window );">Goodwill [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="nump">3,590,931<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionalRecognitionGoodwill', window );">Goodwill - Acquisition 50% CBSI</a></td>
<td class="nump">15,225<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="nump">3,606,156<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember', window );">Goodwill [Member] | Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="nump">3,831,338<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="nump">3,846,563<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember', window );">Goodwill [Member] | Accumulated Depreciation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="num">(131,077)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="num">(131,077)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember', window );">Goodwill [Member] | Adjustment For Accumulated Recoverable Value [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="num">(109,330)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="num">(109,330)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember', window );">Customer Related Intangible Assets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="nump">288,773<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="nump">4,711<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="num">(47,345)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="nump">246,139<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember', window );">Customer Related Intangible Assets [Member] | Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="nump">573,614<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="nump">585,407<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember', window );">Customer Related Intangible Assets [Member] | Accumulated Depreciation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="num">(284,841)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="num">(339,268)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_TechnologybasedIntangibleAssetsMember', window );">Software [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="nump">54,972<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="nump">3<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill', window );">Acquisitions and expeditures</a></td>
<td class="nump">1,387<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment', window );">Transfer to property, plant and equipment</a></td>
<td class="nump">7,808<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="num">(10,657)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConsolidationCBSIntangibleAssetsAndGoodwill', window );">Consolidation CBSI on November 30, 2019.</a></td>
<td class="nump">346<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="nump">53,859<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_TechnologybasedIntangibleAssetsMember', window );">Software [Member] | Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="nump">161,067<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="nump">171,152<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_TechnologybasedIntangibleAssetsMember', window );">Software [Member] | Accumulated Depreciation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="num">(106,095)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="num">(117,293)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_BrandNamesMember', window );">Trademarks and Patents [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="nump">150,009<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="nump">3,092<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConsolidationCBSIntangibleAssetsAndGoodwill', window );">Consolidation CBSI on November 30, 2019.</a></td>
<td class="nump">2<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="nump">153,103<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_BrandNamesMember', window );">Trademarks and Patents [Member] | Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="nump">150,009<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="nump">153,103<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_LicencesMember', window );">Rights and Licenses [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="nump">3,166,999<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment', window );">Transfer to property, plant and equipment</a></td>
<td class="nump">4,088<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="num">(127)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="nump">3,170,960<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_LicencesMember', window );">Rights and Licenses [Member] | Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="nump">3,185,701<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="nump">3,189,789<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_LicencesMember', window );">Rights and Licenses [Member] | Accumulated Depreciation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="num">(18,702)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="num">(18,829)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_OtherIntangibleAssetsMember', window );">Other [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="nump">1,491<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="nump">33<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill', window );">Acquisitions and expeditures</a></td>
<td class="nump">40<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="nump">1,564<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_OtherIntangibleAssetsMember', window );">Other [Member] | Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at beginning</a></td>
<td class="nump">1,491<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill', window );">Effect of foreign exchange differences</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Balance at end</a></td>
<td class="nump">R$ 1,564<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Composed mainly by mineral rights. Amortization is recorded based on production volumes.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2019-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_118_e_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdditionalRecognitionGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of additional goodwill recognised, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5. [Refer: Goodwill; Disposal groups classified as held for sale [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B67<br> -Subparagraph d<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B67_d_ii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionalRecognitionGoodwill</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2019-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause vi<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_118_e_vi&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsLineItems</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2019-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause vii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_118_e_vii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in property, plant and equipment resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsAndGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsAndGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ConsolidationCBSIntangibleAssetsAndGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to consolidation c b s intangible assets and goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ConsolidationCBSIntangibleAssetsAndGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=sid_AdjustmentForAccumulatedRecoverableValueMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=sid_AdjustmentForAccumulatedRecoverableValueMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_TechnologybasedIntangibleAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_TechnologybasedIntangibleAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_BrandNamesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_BrandNamesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_LicencesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_LicencesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_OtherIntangibleAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_OtherIntangibleAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>147
<FILENAME>R91.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6801017824">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>9. PROPERTY, PLANT AND EQUIPMENT (Details 1)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Initial recognition - Rights of use</a></td>
<td class="nump">R$ 640,989<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssetsRevaluationSurplus', window );">Remeasurement</a></td>
<td class="num">(151,558)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=ifrs-full_RightofuseAssetsMember', window );">Right-of-use assets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Initial recognition - Rights of use</a></td>
<td class="nump">640,989<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsToRightofuseAssets', window );">Addition</a></td>
<td class="nump">43,111<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationRightofuseAssets', window );">Depreciation</a></td>
<td class="num">(58,843)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_WriteOffRightOfuseAssets', window );">Write-off</a></td>
<td class="num">(1,354)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Balance at end</a></td>
<td class="nump">472,345<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=ifrs-full_RightofuseAssetsMember', window );">Right-of-use assets [Member] | Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Initial recognition - Rights of use</a></td>
<td class="nump">531,044<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=ifrs-full_RightofuseAssetsMember', window );">Right-of-use assets [Member] | Accumulated Depreciation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Initial recognition - Rights of use</a></td>
<td class="num">(58,699)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssetsRevaluationSurplus', window );">Remeasurement</a></td>
<td class="num">(152,915)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [Member] | Right-of-use assets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Initial recognition - Rights of use</a></td>
<td class="nump">556,133<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationRightofuseAssets', window );">Depreciation</a></td>
<td class="num">(21,314)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_WriteOffRightOfuseAssets', window );">Write-off</a></td>
<td class="num">(1,338)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Balance at end</a></td>
<td class="nump">380,566<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [Member] | Right-of-use assets [Member] | Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Initial recognition - Rights of use</a></td>
<td class="nump">401,746<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [Member] | Right-of-use assets [Member] | Accumulated Depreciation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Initial recognition - Rights of use</a></td>
<td class="num">(21,180)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings and Infrastructure [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssetsRevaluationSurplus', window );">Remeasurement</a></td>
<td class="num">(12,112)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings and Infrastructure [Member] | Right-of-use assets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Initial recognition - Rights of use</a></td>
<td class="nump">54,513<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsToRightofuseAssets', window );">Addition</a></td>
<td class="nump">6,719<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationRightofuseAssets', window );">Depreciation</a></td>
<td class="num">(9,190)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Balance at end</a></td>
<td class="nump">64,154<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings and Infrastructure [Member] | Right-of-use assets [Member] | Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Initial recognition - Rights of use</a></td>
<td class="nump">73,344<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings and Infrastructure [Member] | Right-of-use assets [Member] | Accumulated Depreciation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Initial recognition - Rights of use</a></td>
<td class="num">(9,190)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery, Equipment and Facilities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssetsRevaluationSurplus', window );">Remeasurement</a></td>
<td class="num">(4,525)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery, Equipment and Facilities [Member] | Right-of-use assets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Initial recognition - Rights of use</a></td>
<td class="nump">9,783<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsToRightofuseAssets', window );">Addition</a></td>
<td class="nump">34,197<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationRightofuseAssets', window );">Depreciation</a></td>
<td class="num">(15,311)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Balance at end</a></td>
<td class="nump">24,144<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery, Equipment and Facilities [Member] | Right-of-use assets [Member] | Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Initial recognition - Rights of use</a></td>
<td class="nump">39,455<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery, Equipment and Facilities [Member] | Right-of-use assets [Member] | Accumulated Depreciation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Initial recognition - Rights of use</a></td>
<td class="num">(15,311)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Other [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssetsRevaluationSurplus', window );">Remeasurement</a></td>
<td class="num">(6,230)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Other [Member] | Right-of-use assets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Initial recognition - Rights of use</a></td>
<td class="nump">20,560<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsToRightofuseAssets', window );">Addition</a></td>
<td class="nump">2,195<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationRightofuseAssets', window );">Depreciation</a></td>
<td class="num">(13,028)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_WriteOffRightOfuseAssets', window );">Write-off</a></td>
<td class="num">(16)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Balance at end</a></td>
<td class="nump">3,481<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Other [Member] | Right-of-use assets [Member] | Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Initial recognition - Rights of use</a></td>
<td class="nump">16,499<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Other [Member] | Right-of-use assets [Member] | Accumulated Depreciation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Initial recognition - Rights of use</a></td>
<td class="num">R$ (13,018)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdditionsToRightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of additions to right-of-use assets. [Refer: Right-of-use assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 53<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_53_h&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionsToRightofuseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationRightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 53<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_53_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationRightofuseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 53<br> -Subparagraph j<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_53_j&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RightofuseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RightofuseAssetsRevaluationSurplus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 57<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_57&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RightofuseAssetsRevaluationSurplus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to right of use- initial recognition.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_WriteOffRightOfuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to write off right ofuse assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_WriteOffRightOfuseAssets</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=ifrs-full_RightofuseAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=ifrs-full_RightofuseAssetsMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember</td>
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<td>na</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td>na</td>
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<td></td>
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<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember</td>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>25 SEGMENT INFORMATION (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td>&#160;</td>
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<tr>
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    <td style="text-align: right">1,463,870</td>
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<tr>
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    <td>&#160;</td>
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    <td style="border-top: Black 1pt solid; text-align: right"><b>240,451
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<tr>
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    <td style="text-align: right">&#160; (1,030,210)</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td>&#160;</td>
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    <td>&#160;</td>
    <td style="text-align: right"><b>&#160; 5,631,402
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    <td style="text-align: right"><b>67,107 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>291,145 </b></td>
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    <td style="text-align: right"><b>&#160; 58,589 </b></td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>1,175,653 </b></td>
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    <td style="text-align: right"><b>8,173,153 </b></td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(186,189)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (34,560)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">(109,770)</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">(91,466)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">(1,567,874)</td>
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<tr>
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    <td style="text-align: right">30,568</td>
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    <td style="text-align: right">387,565</td>
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    <td style="text-align: right">&#160; 17,471</td>
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    <td style="text-align: right">&#160; 139,667</td>
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    <td style="text-align: right">&#160; (330,015)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,421,704</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="text-align: right">&#160; 510,072</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td>&#160;</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td>&#160;</td>
    <td style="text-align: right"><b>926,836 </b></td>
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<tr>
    <td><b>Total</b></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>25,436,417
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</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_85"></a>&#160;</p>


<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 29%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 8%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; text-align: center">&#160;</td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: center">&#160;</td>
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<tr>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
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    <td>&#160;</td>
    <td style="text-align: right">10,328,372</td>
    <td>&#160;</td>
    <td style="text-align: right">972,360</td>
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    <td style="text-align: right">266,378</td>
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    <td style="text-align: right">&#160; 1,506,114</td>
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    <td style="text-align: right">&#160; 410,606</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160; 5,305,771</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160; 5,012,421</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="text-align: right">1,297,256</td>
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<tr>
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    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>15,634,143
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    <td>&#160;</td>
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    <td style="border-top: Black 1pt solid; text-align: right"><b>266,378
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    <td style="border-top: Black 1pt solid; text-align: right"><b>(1,421,367)</b></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt; font: 11pt Times New Roman, Times, Serif">
<tr>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
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<tr>
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<tr>
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>238,240
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
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    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
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    <td style="border-top: Black 1pt solid; text-align: right"><b>(1,605,045)</b></td>
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<tr>
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    <td style="text-align: right">&#160; (10,537,547)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (3,005,840)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">(156,997)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (1,024,696)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (285,085)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (512,762)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">1,926,786</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">(13,596,141)</td></tr>
<tr>
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    <td style="text-align: right"><b>&#160; 2,421,476
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    <td style="text-align: right"><b>&#160; 1,615,131
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>81,243 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>391,916 </b></td>
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    <td style="text-align: right"><b>&#160; 122,586
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>(25,633)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160; 321,741
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>4,928,460 </b></td></tr>
<tr>
    <td>General and administrative expenses</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(963,822)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">(158,958)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (27,943)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (94,921)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">(27,098)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">(80,823)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (877,383)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (2,230,948)</td></tr>
<tr>
    <td>Depreciation (note 22)</td>
    <td>&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">490,805</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">15,752</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">294,571</td>
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    <td style="text-align: right">&#160; 17,265</td>
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    <td style="text-align: right">&#160; 121,801</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; (190,016)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,408,765</td></tr>
<tr>
    <td>Proportionate EBITDA of joint ventures</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160; 538,170</td>
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<tr>
    <td><b>Adjusted EBITDA</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>69,052
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>591,566
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
    112,753 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
    15,345 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>4,644,447
    </b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Sales
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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<tr>
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    <td style="text-align: right">23,364</td>
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    <td style="text-align: right">&#160;3,592,226</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160; 885,961</td>
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    <td style="text-align: right">4,501,551</td></tr>
<tr>
    <td>North America</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160; 2,009,337</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
    <td>Latin America</td>
    <td>&#160;</td>
    <td style="text-align: right">506,951</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">506,951</td></tr>
<tr>
    <td>Europe</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160; 2,564,823</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">35,996</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right"><b>&#160; 5,140,471
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160; 3,791,703
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160; </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160; </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160; 885,961
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>829,268 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>238,240 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160; 1,416,612
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160; 407,671
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>&#160; 487,129
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>8,706,466 </b></td></tr>
<tr>
    <td><b>Total</b></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>12,959,023
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>238,240
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(1,605,045)</b></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>18,524,601
    </b></td></tr>
</table>
<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
The ore sales volumes presented in this note take into consideration Company sales and the interest in its subsidiaries and joint
ventures.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSegmentEbitdaAndAdjustedEbitdaTableTextBlock', window );">Schedule of EBITDA and Adjusted EBITDA</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
required by IFRS 8, the table below shows the reconciliation of the measurement used by the chief operating decision maker with
the results determined using the accounting practices:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 52%">&#160;</td>
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<tr>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
<tr>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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<tr>
    <td>Depreciation / amortization / depletion (note
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">1,408,765</td></tr>
<tr>
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    <td>&#160;</td>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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    <td style="text-align: right">409,109</td></tr>
<tr>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">2,463,627</td></tr>
<tr>
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<tr>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(2,705,337)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(177,342)</td></tr>
<tr>
    <td>Equity in results of affiliated companies (note
    8b)</td>
    <td>&#160;</td>
    <td style="text-align: right">(125,715)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(135,706)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(109,111)</td></tr>
<tr>
    <td>Proportionate EBITDA of joint ventures</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">510,072</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">568,045</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">538,170</td></tr>
<tr>
    <td><b>Adjusted EBITDA (*)</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>7,251,059
    </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>5,848,669</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: top; text-align: right">&#160;</td>
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<p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">(*)
The Company discloses its adjusted EBITDA net of its share of investments and other operating income (expenses) because it understands
that these should not be included in the calculation of recurring operating cash generation.</p><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of consolidated segment results .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of segment ebitda and adjusted ebitda .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<head>
<title></title>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6829858064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>10. INTANGIBLE ASSETS (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Nov. 29, 2019</div></th>
<th class="th"><div>Dec. 31, 2011</div></th>
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<td class="nump">100.00%<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CKTRBrasilServicosLtdaMember', window );">CKTR Brasil Servicos Ltda [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Ownership interest in subsidiary</a></td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2019-01-01<br> -Paragraph 130<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_130_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2019-01-01<br> -Paragraph 130<br> -Subparagraph d<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_130_d_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 19B<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_19B_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 12<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_12_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>150
<FILENAME>R69.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6835326416">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>3 CASH AND CASH EQUIVALENTS (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalentsAbstract', window );"><strong>Current cash and cash equivalents</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BalancesWithBanks', window );">Cash and banks</a></td>
<td class="nump">R$ 496,769<span></span>
</td>
<td class="nump">R$ 1,124,714<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents', window );">Total short-term investments</a></td>
<td class="nump">592,186<span></span>
</td>
<td class="nump">1,123,290<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">1,088,955<span></span>
</td>
<td class="nump">2,248,004<span></span>
</td>
<td class="nump">R$ 3,411,572<span></span>
</td>
<td class="nump">R$ 4,871,162<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=country_BR', window );">BRAZIL</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalentsAbstract', window );"><strong>Current cash and cash equivalents</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents', window );">Total short-term investments</a></td>
<td class="nump">531,924<span></span>
</td>
<td class="nump">619,727<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialAssetAxis=sid_GovernmentSecuritiesMember', window );">Government Securities [Member] | BRAZIL</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalentsAbstract', window );"><strong>Current cash and cash equivalents</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents', window );">Total short-term investments</a></td>
<td class="nump">69,093<span></span>
</td>
<td class="nump">10,247<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialAssetAxis=sid_PrivateSecuritiesMember', window );">Private Securities [Member] | BRAZIL</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalentsAbstract', window );"><strong>Current cash and cash equivalents</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents', window );">Total short-term investments</a></td>
<td class="nump">462,831<span></span>
</td>
<td class="nump">609,480<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialAssetAxis=sid_PrivateSecuritiesMember', window );">Private Securities [Member] | Abroad [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalentsAbstract', window );"><strong>Current cash and cash equivalents</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents', window );">Total short-term investments</a></td>
<td class="nump">R$ 60,262<span></span>
</td>
<td class="nump">R$ 503,563<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BalancesWithBanks">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash balances held at banks.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BalancesWithBanks</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShorttermInvestmentsClassifiedAsCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=country_BR">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=country_BR</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FinancialAssetAxis=sid_GovernmentSecuritiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FinancialAssetAxis=sid_GovernmentSecuritiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FinancialAssetAxis=sid_PrivateSecuritiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FinancialAssetAxis=sid_PrivateSecuritiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=sid_AbroadMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=sid_AbroadMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>151
<FILENAME>R135.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6834940752">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>14 INCOME TAX AND SOCIAL CONTRIBUTION (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (512,337)<span></span>
</td>
<td class="num">R$ (1,110,440)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">215,306<span></span>
</td>
<td class="nump">176,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,883,765<span></span>
</td>
<td class="num">(512,337)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssets1', window );">Total deferred assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 2,473,304<span></span>
</td>
<td class="nump">R$ 89,394<span></span>
</td>
<td class="nump">R$ 63,119<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxLiabilities1', window );">Total deferred liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(589,539)<span></span>
</td>
<td class="num">(601,731)<span></span>
</td>
<td class="num">(1,173,559)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(512,337)<span></span>
</td>
<td class="num">(1,110,440)<span></span>
</td>
<td class="nump">1,883,765<span></span>
</td>
<td class="num">(512,337)<span></span>
</td>
<td class="num">(1,110,440)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_DeferredIncomeTaxLossesMember', window );">Deferred Income Tax Losses [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">959,240<span></span>
</td>
<td class="nump">1,137,234<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">651,561<span></span>
</td>
<td class="num">(177,378)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset', window );">Other movement</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(616)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,610,801<span></span>
</td>
<td class="nump">959,240<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,610,801<span></span>
</td>
<td class="nump">959,240<span></span>
</td>
<td class="nump">1,610,801<span></span>
</td>
<td class="nump">959,240<span></span>
</td>
<td class="nump">1,137,234<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_DeferredSocialContributionTaxLossesMember', window );">Deferred social contribution tax losses [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">367,358<span></span>
</td>
<td class="nump">406,884<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">242,688<span></span>
</td>
<td class="num">(39,303)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset', window );">Other movement</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(223)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">610,046<span></span>
</td>
<td class="nump">367,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">610,046<span></span>
</td>
<td class="nump">367,358<span></span>
</td>
<td class="nump">610,046<span></span>
</td>
<td class="nump">367,358<span></span>
</td>
<td class="nump">406,884<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_TemporaryDifferencesMember', window );">Temporary Differences [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,838,935)<span></span>
</td>
<td class="num">(2,654,558)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity', window );">Movement in shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,357)<span></span>
</td>
<td class="nump">21,208<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,504,151<span></span>
</td>
<td class="nump">793,576<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset', window );">Other movement</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">59<span></span>
</td>
<td class="nump">839<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(337,082)<span></span>
</td>
<td class="num">(1,838,935)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(337,082)<span></span>
</td>
<td class="num">(1,838,935)<span></span>
</td>
<td class="num">(337,082)<span></span>
</td>
<td class="num">(1,838,935)<span></span>
</td>
<td class="num">(2,654,558)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksMember', window );">Provision For Tax Social Security, Labor, Civil And Environmental Risks [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">334,380<span></span>
</td>
<td class="nump">356,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(70,367)<span></span>
</td>
<td class="num">(25,554)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset', window );">Other movement</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,184<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">264,013<span></span>
</td>
<td class="nump">334,380<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">264,013<span></span>
</td>
<td class="nump">334,380<span></span>
</td>
<td class="nump">264,013<span></span>
</td>
<td class="nump">334,380<span></span>
</td>
<td class="nump">356,750<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_AssetsImpairmentLossesMember', window );">Assets impairment losses [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">181,516<span></span>
</td>
<td class="nump">181,463<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">915<span></span>
</td>
<td class="nump">53<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">182,431<span></span>
</td>
<td class="nump">181,516<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">182,431<span></span>
</td>
<td class="nump">181,516<span></span>
</td>
<td class="nump">182,431<span></span>
</td>
<td class="nump">181,516<span></span>
</td>
<td class="nump">181,463<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_GainsLossesInFinancialInstrumentsMember', window );">(Gains )/ losses in financial instruments [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">359,776<span></span>
</td>
<td class="nump">416,747<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity', window );">Movement in shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">530,292<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(587,263)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">414,495<span></span>
</td>
<td class="nump">359,776<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">414,495<span></span>
</td>
<td class="nump">359,776<span></span>
</td>
<td class="nump">414,495<span></span>
</td>
<td class="nump">359,776<span></span>
</td>
<td class="nump">416,747<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_GainsLossesOnFinancialInstrumentsMember', window );">(Gains )/ losses On financial instruments [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">54,719<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_ActuarialLiabilityPensionAndHealthcarePlanMember', window );">Actuarial liability (pension and healthcare plan) [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">276,032<span></span>
</td>
<td class="nump">273,058<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity', window );">Movement in shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">38,569<span></span>
</td>
<td class="num">(48)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">314,601<span></span>
</td>
<td class="nump">276,032<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">314,601<span></span>
</td>
<td class="nump">276,032<span></span>
</td>
<td class="nump">314,601<span></span>
</td>
<td class="nump">276,032<span></span>
</td>
<td class="nump">273,058<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_AccruedSuppliesAndServicesMember', window );">Accrued supplies and services [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">95,644<span></span>
</td>
<td class="nump">67,716<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">36,767<span></span>
</td>
<td class="nump">27,928<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">132,411<span></span>
</td>
<td class="nump">95,644<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">132,411<span></span>
</td>
<td class="nump">95,644<span></span>
</td>
<td class="nump">132,411<span></span>
</td>
<td class="nump">95,644<span></span>
</td>
<td class="nump">67,716<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_GoodwilOnMergerMember', window );">Goodwil on merger [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">608<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(608)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">608<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_UnrealizedExchangeDifferencesMember', window );">Unrealized exchange differences [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">1,010,532<span></span>
</td>
<td class="nump">1,511,152<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">170,969<span></span>
</td>
<td class="num">(500,620)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">1,181,501<span></span>
</td>
<td class="nump">1,010,532<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">1,181,501<span></span>
</td>
<td class="nump">1,010,532<span></span>
</td>
<td class="nump">1,181,501<span></span>
</td>
<td class="nump">1,010,532<span></span>
</td>
<td class="nump">1,511,152<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_GainInControlLossOnTransnordestinaMember', window );">(Gain) in control loss on Transnordestina [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(92,180)<span></span>
</td>
<td class="num">(92,180)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(92,180)<span></span>
</td>
<td class="num">(92,180)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(92,180)<span></span>
</td>
<td class="num">(92,180)<span></span>
</td>
<td class="num">(92,180)<span></span>
</td>
<td class="num">(92,180)<span></span>
</td>
<td class="num">(92,180)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_CashFlowHedgeAccountingMember', window );">Cash flow hedge accounting [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">490,042<span></span>
</td>
<td class="nump">134,479<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity', window );">Movement in shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(63,080)<span></span>
</td>
<td class="nump">355,563<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">426,961<span></span>
</td>
<td class="nump">490,042<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">426,961<span></span>
</td>
<td class="nump">490,042<span></span>
</td>
<td class="nump">426,961<span></span>
</td>
<td class="nump">490,042<span></span>
</td>
<td class="nump">134,479<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_AcquisitionFairValueSwtCblMember', window );">Aquisition Fair Value SWT/CBL [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(172,114)<span></span>
</td>
<td class="num">(193,311)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity', window );">Movement in shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(52,071)<span></span>
</td>
<td class="num">(16,683)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">39,672<span></span>
</td>
<td class="nump">37,880<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(184,513)<span></span>
</td>
<td class="num">(172,114)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(184,513)<span></span>
</td>
<td class="num">(172,114)<span></span>
</td>
<td class="num">(184,513)<span></span>
</td>
<td class="num">(172,114)<span></span>
</td>
<td class="num">(193,311)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_DeferredTaxesNonComputedMember', window );">Deferred taxes non computed [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(252,940)<span></span>
</td>
<td class="num">(212,236)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(39,021)<span></span>
</td>
<td class="num">(38,359)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset', window );">Other movement</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,345)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(291,961)<span></span>
</td>
<td class="num">(252,940)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(291,961)<span></span>
</td>
<td class="num">(252,940)<span></span>
</td>
<td class="num">(291,961)<span></span>
</td>
<td class="num">(252,940)<span></span>
</td>
<td class="num">(212,236)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_EstimatedLossesReversalsToDeferredTaxesCreditsMember', window );">Estimated (Losses)/reversals to deferred taxes credits [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(3,086,573)<span></span>
</td>
<td class="num">(4,130,928)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity', window );">Movement in shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">25,159<span></span>
</td>
<td class="num">(885,069)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,435,415<span></span>
</td>
<td class="nump">1,929,424<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,625,998)<span></span>
</td>
<td class="num">(3,086,573)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,625,998)<span></span>
</td>
<td class="num">(3,086,573)<span></span>
</td>
<td class="num">(1,625,998)<span></span>
</td>
<td class="num">(3,086,573)<span></span>
</td>
<td class="num">(4,130,928)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_BusinessCombinationMember', window );">Business Combination [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,030,812)<span></span>
</td>
<td class="num">(1,040,536)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7,471<span></span>
</td>
<td class="nump">9,724<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,023,341)<span></span>
</td>
<td class="num">(1,030,812)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,023,341)<span></span>
</td>
<td class="num">(1,030,812)<span></span>
</td>
<td class="num">(1,023,341)<span></span>
</td>
<td class="num">(1,030,812)<span></span>
</td>
<td class="num">(1,040,536)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_ConsolidationCBSIMember', window );">Consolidation CBSI [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(12)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset', window );">Other movement</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">62<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">50<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">50<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">50<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeferredTaxAssetLiabilityAxis=sid_OthersMember', window );">Others [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">47,762<span></span>
</td>
<td class="nump">72,660<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity', window );">Movement in shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">49,066<span></span>
</td>
<td class="nump">37,153<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Movement in profit or loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(132,377)<span></span>
</td>
<td class="num">(62,051)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset', window );">Other movement</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(3)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax asset/liability, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(35,552)<span></span>
</td>
<td class="nump">47,762<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Total deferred</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (35,552)<span></span>
</td>
<td class="nump">R$ 47,762<span></span>
</td>
<td class="num">R$ (35,552)<span></span>
</td>
<td class="nump">R$ 47,762<span></span>
</td>
<td class="nump">R$ 72,660<span></span>
</td>
</tr>
<tr><td colspan="6"></td></tr>
<tr><td colspan="6"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">The Company taxes exchange differences on a cash basis to calculate income tax and social contribution on net income.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_g_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeferredTaxAssets1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to deferred tax assets1.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssets1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeferredTaxLiabilities1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to deferred tax liabilities1.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionTillLineItems</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
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<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeferredTaxAssetLiabilityAxis=sid_DeferredIncomeTaxLossesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_DeferredIncomeTaxLossesMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_DeferredSocialContributionTaxLossesMember</td>
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<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_TemporaryDifferencesMember</td>
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<tr>
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</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksMember</td>
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<tr>
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<td><strong> Data Type:</strong></td>
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<tr>
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<tr>
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</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeferredTaxAssetLiabilityAxis=sid_AssetsImpairmentLossesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_AssetsImpairmentLossesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeferredTaxAssetLiabilityAxis=sid_GainsLossesInFinancialInstrumentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_GainsLossesInFinancialInstrumentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
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<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeferredTaxAssetLiabilityAxis=sid_GainsLossesOnFinancialInstrumentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_GainsLossesOnFinancialInstrumentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeferredTaxAssetLiabilityAxis=sid_ActuarialLiabilityPensionAndHealthcarePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_ActuarialLiabilityPensionAndHealthcarePlanMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeferredTaxAssetLiabilityAxis=sid_AccruedSuppliesAndServicesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_AccruedSuppliesAndServicesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeferredTaxAssetLiabilityAxis=sid_GoodwilOnMergerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_GoodwilOnMergerMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeferredTaxAssetLiabilityAxis=sid_UnrealizedExchangeDifferencesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_UnrealizedExchangeDifferencesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeferredTaxAssetLiabilityAxis=sid_GainInControlLossOnTransnordestinaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_GainInControlLossOnTransnordestinaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeferredTaxAssetLiabilityAxis=sid_CashFlowHedgeAccountingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_CashFlowHedgeAccountingMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeferredTaxAssetLiabilityAxis=sid_AcquisitionFairValueSwtCblMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_AcquisitionFairValueSwtCblMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_DeferredTaxesNonComputedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_EstimatedLossesReversalsToDeferredTaxesCreditsMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_BusinessCombinationMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_ConsolidationCBSIMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeferredTaxAssetLiabilityAxis=sid_OthersMember</td>
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<tr>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823690544">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>13 OTHER PAYABLES (Details 7)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesAbstract', window );"><strong>Other Payables [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed', window );">Contract less than 12 months</a></td>
<td class="nump">R$ 10,819<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed', window );">Lower Assets value</a></td>
<td class="nump">3,853<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities', window );">Variable lease payments</a></td>
<td class="nump">177,460<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities', window );">Expenses related to payments not included in the measurement of a lease liabilities</a></td>
<td class="nump">R$ 192,132<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 53<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_53_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 53<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_53_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 53<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_53_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the expense relating to payments not included in the measurement of lease liabilities. Payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherPayablesAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6813815424">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>18 RELATED-PARTY BALANCES AND TRANSACTIONS (Details 4) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Oct. 15, 2019</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 1,000,000<span></span>
</td>
<td class="nump">R$ 2,244,511<span></span>
</td>
<td class="nump">R$ 5,200,583<span></span>
</td>
<td class="nump">R$ 111,229<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromSaleOfGoods', window );">Sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,122,303<span></span>
</td>
<td class="nump">1,278,751<span></span>
</td>
<td class="nump">880,145<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,958,958)<span></span>
</td>
<td class="num">(1,418,282)<span></span>
</td>
<td class="num">(1,176,930)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncomeCost', window );">Financial income (expenses), net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">79,228<span></span>
</td>
<td class="nump">48,796<span></span>
</td>
<td class="nump">61,549<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOfExchangeRateChanges', window );">Exchange rate variations, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(147,357)<span></span>
</td>
<td class="nump">13,611<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(904,253)<span></span>
</td>
<td class="num">(77,124)<span></span>
</td>
<td class="num">(235,236)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Arvedi Metalfer do Brasil S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromSaleOfGoods', window );">Sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,630<span></span>
</td>
<td class="nump">100,608<span></span>
</td>
<td class="nump">2,660<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncomeCost', window );">Financial income (expenses), net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">479<span></span>
</td>
<td class="nump">234<span></span>
</td>
<td class="nump">1,998<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">76,109<span></span>
</td>
<td class="nump">100,842<span></span>
</td>
<td class="nump">4,658<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Banco Fibra [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncomeCost', window );">Financial income (expenses), net</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,499<span></span>
</td>
<td class="nump">14,651<span></span>
</td>
<td class="nump">6,290<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOfExchangeRateChanges', window );">Exchange rate variations, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,586<span></span>
</td>
<td class="nump">13,611<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">24,085<span></span>
</td>
<td class="nump">28,262<span></span>
</td>
<td class="nump">6,290<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Usiminas [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(479,868)<span></span>
</td>
<td class="num">(382)<span></span>
</td>
<td class="num">(427)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOfExchangeRateChanges', window );">Exchange rate variations, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(136,004)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(630,538)<span></span>
</td>
<td class="num">(382)<span></span>
</td>
<td class="num">(427)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Panatlantica [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromSaleOfGoods', window );">Sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,043,382<span></span>
</td>
<td class="nump">1,174,984<span></span>
</td>
<td class="nump">872,047<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(100,482)<span></span>
</td>
<td class="num">(94,515)<span></span>
</td>
<td class="num">(43,949)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">942,900<span></span>
</td>
<td class="nump">1,080,469<span></span>
</td>
<td class="nump">828,098<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Vicunha Acos S.A [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromSaleOfGoods', window );">Sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">202<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(321)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(119)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Other Related Parties [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromSaleOfGoods', window );">Sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,620<span></span>
</td>
<td class="nump">2,745<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(14,004)<span></span>
</td>
<td class="num">(11,190)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(10,384)<span></span>
</td>
<td class="num">(8,445)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Total Other Related Parties [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromSaleOfGoods', window );">Sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,047,204<span></span>
</td>
<td class="nump">1,177,729<span></span>
</td>
<td class="nump">874,881<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(594,675)<span></span>
</td>
<td class="num">(110,588)<span></span>
</td>
<td class="num">(51,702)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncomeCost', window );">Financial income (expenses), net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,499<span></span>
</td>
<td class="nump">14,651<span></span>
</td>
<td class="nump">6,290<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOfExchangeRateChanges', window );">Exchange rate variations, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(132,418)<span></span>
</td>
<td class="nump">13,611<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">340,610<span></span>
</td>
<td class="nump">1,095,403<span></span>
</td>
<td class="nump">829,469<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Ibis Participacoes e Servicos [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(4,501)<span></span>
</td>
<td class="num">(5,915)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(4,501)<span></span>
</td>
<td class="num">(5,915)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Fundacao CSN [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromSaleOfGoods', window );">Sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,118)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,105)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Partfib Projetos Imobiliarios [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromSaleOfGoods', window );">Sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,821<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,821<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Vicunha Imoveis Ltda. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(232)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(232)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Vicunha Servicos Ltda. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(61)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(61)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Ita Energetica S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(57,285)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(32,275)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(57,285)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(32,275)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | MRS Logistica S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,068,563)<span></span>
</td>
<td class="num">(1,111,695)<span></span>
</td>
<td class="num">(934,279)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncomeCost', window );">Financial income (expenses), net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(16,092)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOfExchangeRateChanges', window );">Exchange rate variations, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(14,939)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,083,502)<span></span>
</td>
<td class="num">(1,127,787)<span></span>
</td>
<td class="num">(934,279)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | CBSI - Companhia Brasileira de Servicos e Infraestrutura [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromSaleOfGoods', window );">Sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">47<span></span>
</td>
<td class="nump">55<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(231,141)<span></span>
</td>
<td class="num">(180,332)<span></span>
</td>
<td class="num">(150,758)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(231,141)<span></span>
</td>
<td class="num">(180,285)<span></span>
</td>
<td class="num">(150,703)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Transnordestina Logistica S.A [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromSaleOfGoods', window );">Sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">367<span></span>
</td>
<td class="nump">2,549<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(7,294)<span></span>
</td>
<td class="num">(15,667)<span></span>
</td>
<td class="num">(7,916)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncomeCost', window );">Financial income (expenses), net</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">58,250<span></span>
</td>
<td class="nump">50,003<span></span>
</td>
<td class="nump">53,261<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50,956<span></span>
</td>
<td class="nump">34,703<span></span>
</td>
<td class="nump">47,894<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member] | Joint-venture and Joint-operation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAbstract', window );"><strong>P&amp;L</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromSaleOfGoods', window );">Sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">414<span></span>
</td>
<td class="nump">2,604<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,364,283)<span></span>
</td>
<td class="num">(1,307,694)<span></span>
</td>
<td class="num">(1,125,228)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncomeCost', window );">Financial income (expenses), net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">58,250<span></span>
</td>
<td class="nump">33,911<span></span>
</td>
<td class="nump">53,261<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOfExchangeRateChanges', window );">Exchange rate variations, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(14,939)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Total Profit (loss)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">R$ (1,320,972)<span></span>
</td>
<td class="num">R$ (1,273,369)<span></span>
</td>
<td class="num">R$ (1,069,363)<span></span>
</td>
</tr>
<tr><td colspan="5"></td></tr>
<tr><td colspan="5"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Banco Fibra S.A: Assets: Refers mainly to Eurobond from Fibra Bank with maturity in February 2028.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Panatlantica: Receivables from the sale of steel products.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">Transnordestina Logistica 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).</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinanceIncomeCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income or cost associated with interest and other financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinanceIncomeCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2019-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2019-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2019-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RawMaterialsAndConsumablesUsed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RawMaterialsAndConsumablesUsed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueFromSaleOfGoods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue arising from the sale of goods. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueFromSaleOfGoods</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EffectOfExchangeRateChanges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EffectOfExchangeRateChanges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInAssociatesAxis=sid_ArvediMetalferDoBrasilSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInAssociatesAxis=sid_ArvediMetalferDoBrasilSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_BancoFibraMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CategoriesOfOtherRelatedPartiesAxis=sid_BancoFibraMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_USIMINASMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CategoriesOfOtherRelatedPartiesAxis=sid_USIMINASMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_PanatlanticaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CategoriesOfOtherRelatedPartiesAxis=sid_PanatlanticaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_VicunhaAcosSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CategoriesOfOtherRelatedPartiesAxis=sid_VicunhaAcosSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_OthersRelatedPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CategoriesOfOtherRelatedPartiesAxis=sid_OthersRelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_TotalOthersRelatedPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CategoriesOfOtherRelatedPartiesAxis=sid_TotalOthersRelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_IbisParticipacoeseServicosMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CategoriesOfOtherRelatedPartiesAxis=sid_IbisParticipacoeseServicosMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_FundacaoCSNMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CategoriesOfOtherRelatedPartiesAxis=sid_FundacaoCSNMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_PartfibProjetosImobiliariosMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CategoriesOfOtherRelatedPartiesAxis=sid_PartfibProjetosImobiliariosMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_VicunhaImoveisLtdaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CategoriesOfOtherRelatedPartiesAxis=sid_VicunhaImoveisLtdaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CategoriesOfOtherRelatedPartiesAxis=sid_VicunhaServicosLtdaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CategoriesOfOtherRelatedPartiesAxis=sid_VicunhaServicosLtdaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_ItaEnergeticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_ItaEnergeticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_MRSLogisticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_MRSLogisticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_CBSICompanhiaBrasileiradeServicoseInfraestruturaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_CBSICompanhiaBrasileiradeServicoseInfraestruturaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_TransnordestinaLogisticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_TransnordestinaLogisticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=sid_JointVentureAndJointOperationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=sid_JointVentureAndJointOperationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>154
<FILENAME>R154.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6829021248">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>19 SHAREHOLDERS' EQUITY (Details) - shares<br></strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of common shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,387,524,047<span></span>
</td>
<td class="nump">1,387,524,047<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfShares', window );">Percent of total shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=sid_USIM3Member', window );">Outstanding Shares [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of common shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,380,114,547<span></span>
</td>
<td class="nump">1,380,114,547<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfShares', window );">Percent of total shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.47%<span></span>
</td>
<td class="nump">99.47%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired', window );">Percent of voting capital</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=ifrs-full_TreasurySharesMember', window );">Treasury Shares [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of common shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7,409,500<span></span>
</td>
<td class="nump">7,409,500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfShares', window );">Percent of total shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0.53%<span></span>
</td>
<td class="nump">0.53%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=sid_OtherOneMember', window );">Other Shareholders [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of common shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">380,192,687<span></span>
</td>
<td class="nump">358,246,471<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfShares', window );">Percent of total shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">27.40%<span></span>
</td>
<td class="nump">25.83%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired', window );">Percent of voting capital</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">27.55%<span></span>
</td>
<td class="nump">25.95%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=sid_VicunhaAcosSAMember', window );">Vicunha Acos S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of common shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">679,522,254<span></span>
</td>
<td class="nump">679,522,254<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfShares', window );">Percent of total shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">48.97%<span></span>
</td>
<td class="nump">48.97%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired', window );">Percent of voting capital</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">49.24%<span></span>
</td>
<td class="nump">49.24%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=sid_RioLacoParticipacoesSAMember', window );">Rio Iaco Participacoes S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of common shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">58,193,503<span></span>
</td>
<td class="nump">58,193,503<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfShares', window );">Percent of total shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">4.19%<span></span>
</td>
<td class="nump">4.19%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired', window );">Percent of voting capital</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">4.22%<span></span>
</td>
<td class="nump">4.22%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=sid_NyseAdrsMember', window );">NYSE (ADRs) [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of common shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">262,206,103<span></span>
</td>
<td class="nump">284,152,319<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfShares', window );">Percent of total shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">18.90%<span></span>
</td>
<td class="nump">20.48%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired', window );">Percent of voting capital</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">19.00%<span></span>
</td>
<td class="nump">20.59%<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Controlling group companies.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_79_a_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B64<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B64_c&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PercentageOfVotingEquityInterestsAcquired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PercentageOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about percentage of shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PercentageOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=sid_USIM3Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=sid_USIM3Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=ifrs-full_TreasurySharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=ifrs-full_TreasurySharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_OtherOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_OtherOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_VicunhaAcosSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_VicunhaAcosSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_RioLacoParticipacoesSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_RioLacoParticipacoesSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_NyseAdrsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_NyseAdrsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>155
<FILENAME>R158.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6799216608">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>19 SHAREHOLDERS' EQUITY (Details Narrative) - BRL (R$)<br> R$ / shares in Units, R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Issued capital</a></td>
<td class="nump">R$ 4,540,000<span></span>
</td>
<td class="nump">R$ 4,540,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of common shares outstanding</a></td>
<td class="nump">1,387,524,047<span></span>
</td>
<td class="nump">1,387,524,047<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalIncrease', window );">Capital increase</a></td>
<td class="nump">2,400,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares', window );">Number of share issued, value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 213,402<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_WeightedAverageMember', window );">Average [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_WeightAverageSharePrice', window );">Share price</a></td>
<td class="nump">R$ 7.86<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=ifrs-full_TreasurySharesMember', window );">Treasury Shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Number of common shares outstanding</a></td>
<td class="nump">7,409,500<span></span>
</td>
<td class="nump">7,409,500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesAuthorised', window );">Number of share authorized to sale</a></td>
<td class="nump">30,391,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NumberOfSharesIssuedOne', window );">Number of share issued</a></td>
<td class="nump">22,981,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares', window );">Number of share issued, value</a></td>
<td class="nump">R$ 213,494<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProfitOnSaleOfShares', window );">Profit on sale of shares</a></td>
<td class="nump">R$ 32,690<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=ifrs-full_TreasurySharesMember', window );">Treasury Shares [Member] | Average [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_WeightAverageSharePrice', window );">Share price</a></td>
<td class="nump">R$ 14.11<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital issued.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesAuthorised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares authorised.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_79_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesAuthorised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_79_a_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CapitalIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to capital increase.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CapitalIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NumberOfSharesIssuedOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued one.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NumberOfSharesIssuedOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProfitOnSaleOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Profit on sale of shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProfitOnSaleOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_WeightAverageSharePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to weight average share price.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_WeightAverageSharePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_WeightedAverageMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_WeightedAverageMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=ifrs-full_TreasurySharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=ifrs-full_TreasurySharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>156
<FILENAME>R177.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6799352336">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 7)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsAbstract', window );"><strong>Employee Benefits [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfActuarialFinancingMethod', window );">Actuarial financing method</a></td>
<td class="text">Projected unit credit<span></span>
</td>
<td class="text">Projected unit credit<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfFunctionalCurrency', window );">Functional currency</a></td>
<td class="text">Real (R$)<span></span>
</td>
<td class="text">Real (R$)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfRecognitionOfPlanAssets', window );">Recognition of plan assets</a></td>
<td class="text">Fair value<span></span>
</td>
<td class="text">Fair value<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ActuarialAssumptionOfNominalDiscountRates', window );">Nominal discount rate</a></td>
<td class="text">Millennium Plan: 6.98%      Plan 35%: 6.75%            Supplementation: 6.81%<span></span>
</td>
<td class="text">Millennium Plan: 9.69%  Plan 35%: 9.60%    Supplementation: 9.59%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation', window );">Inflation rate</a></td>
<td class="nump">3.61%<span></span>
</td>
<td class="nump">4.75%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases', window );">Nominal salary increase rate</a></td>
<td class="nump">4.65%<span></span>
</td>
<td class="nump">5.80%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreases', window );">Nominal benefit increase rate</a></td>
<td class="nump">3.61%<span></span>
</td>
<td class="nump">4.75%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GeneralMortalityTableDescription', window );">General mortality table</a></td>
<td class="text">Millennium Plan: 9.69%  Plan 35%: 9.60%    Supplementation: 9.59%<span></span>
</td>
<td class="text">Millennium Plan: AT-2000 smoothed down by 10% segregated by gender. Plans 35%: AT-2000 Male aggravated by 15%. Supplementation: AT-2000 aggravated by 10% segregated by gender.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DisabilityTableDescription', window );">Disability table</a></td>
<td class="text">35% Plan and Supplementation: Light Medium. Millenium Plan: Prudential (Ferr. Retirement)<span></span>
</td>
<td class="text">35% Plan and Supplementation: Light Medium. Millenium Plan: Prudential (Ferr. Retirement)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DisabilityMortalityTableDescription', window );">Disability mortality table</a></td>
<td class="text">Winklevoss - 1%<span></span>
</td>
<td class="text"> Winklevoss - 1%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TurnoverTableDescription', window );">Turnover table</a></td>
<td class="text">Millenium plan 5% per annum, zero for plans 35% and Supplementation.<span></span>
</td>
<td class="text"> Millenium plan 5% per annum, zero for plans 35% and Supplementation.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfRetirementAge', window );">Retirement age</a></td>
<td class="text">100% on the first date he/she becomes eligible for programmed retirement benefit under the plan<span></span>
</td>
<td class="text">100% on the first date he/she becomes eligible for programmed retirement benefit under the plan<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfHouseholdOfActiveParticipants', window );">Household composition of active participants</a></td>
<td class="text">95% will be married at the time of retirement, with the wife being 4 years younger than the husband<span></span>
</td>
<td class="text">95% will be married at the time of retirement, with the wife being 4 years younger than the husband<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 144<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreases">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The expected rate of increases in pension that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 144<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreases</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 144<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfFunctionalCurrency">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the currency of the primary economic environment in which the entity operates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 21<br> -IssueDate 2019-01-01<br> -Paragraph 53<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_53&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 21<br> -IssueDate 2019-01-01<br> -Paragraph 57<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_57_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfFunctionalCurrency</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ActuarialAssumptionOfNominalDiscountRates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about actuarial assumption of nominal discount rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ActuarialAssumptionOfNominalDiscountRates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DescriptionOfActuarialFinancingMethod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the information about actuarial financing method.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DescriptionOfActuarialFinancingMethod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DescriptionOfHouseholdOfActiveParticipants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the information about Household composition of active participants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DescriptionOfHouseholdOfActiveParticipants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DescriptionOfRecognitionOfPlanAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the information about recognition of plan assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DescriptionOfRecognitionOfPlanAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DescriptionOfRetirementAge">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the information about retirement age.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DescriptionOfRetirementAge</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DisabilityMortalityTableDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the information about disability mortality table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DisabilityMortalityTableDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DisabilityTableDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the information about disability table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DisabilityTableDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EmployeeBenefitsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_GeneralMortalityTableDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the information about general mortality table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_GeneralMortalityTableDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TurnoverTableDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the information about disability turnover table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TurnoverTableDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>157
<FILENAME>R187.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6818796368">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 17) - Healthcare Plan [Member]<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$) </div>
<div>shares</div>
</th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_HealthcarePlanMember', window );">Possible Increase [Member] | Actuarial Assumption Of Discount Rates [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="nump">0.50%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="nump">R$ 1,824<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations1', window );">Effect on present value of obligations | shares</a></td>
<td class="num">(35,490)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_HealthcarePlanMember', window );">Possible Increase [Member] | Actuarial Assumption Of Medical Inflation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="nump">1.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="nump">R$ 5,646<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations1', window );">Effect on present value of obligations | shares</a></td>
<td class="nump">83,270<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_HealthcarePlanMember', window );">Possible Increase [Member] | Actuarial Assumption Of Mortality Table [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevelYear', window );">Sensitivity level, year</a></td>
<td class="text">+1 year<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="nump">R$ 4,093<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations1', window );">Effect on present value of obligations | shares</a></td>
<td class="nump">60,367<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_HealthcarePlanMember', window );">Possible Decrease [Member] | Actuarial Assumption Of Discount Rates [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="num">(0.50%)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="num">R$ (2,006)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations1', window );">Effect on present value of obligations | shares</a></td>
<td class="nump">38,444<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_HealthcarePlanMember', window );">Actuarial Assumption Of Medical Inflation [Member] | Actuarial Assumption Of Discount Rates [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevel', window );">Sensitivity level</a></td>
<td class="num">(1.00%)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="num">R$ (4,900)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations1', window );">Effect on present value of obligations | shares</a></td>
<td class="num">(72,264)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_HealthcarePlanMember', window );">Actuarial Assumption Of Mortality Table [Member] | Actuarial Assumption Of Mortality Rates [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityLevelYear', window );">Sensitivity level, year</a></td>
<td class="text">-1 year<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1', window );">Effect on current service cost and on interest on actuarial obligations | R$</a></td>
<td class="num">R$ (3,851)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EffectOnPresentValueOfObligations1', window );">Effect on present value of obligations | shares</a></td>
<td class="num">(56,802)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to effect on current service cost and on interest on actuarial obligations1.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EffectOnPresentValueOfObligations1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to effect on present value of obligations1.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EffectOnPresentValueOfObligations1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SensitivityLevel">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to sensitivity level.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SensitivityLevel</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SensitivityLevelYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information by sensitivity level.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SensitivityLevelYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_HealthcarePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_HealthcarePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PossibleActuarialAssumptionAxis=sid_PossibleIncreaseInActuarialAssumptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PossibleActuarialAssumptionAxis=sid_PossibleIncreaseInActuarialAssumptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionsAxis=ifrs-full_ActuarialAssumptionOfDiscountRatesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionsAxis=ifrs-full_ActuarialAssumptionOfDiscountRatesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionsAxis=sid_ActuarialAssumptionOfMedicalInflationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionsAxis=sid_ActuarialAssumptionOfMedicalInflationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionsAxis=sid_ActuarialAssumptionOfMortalityTableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionsAxis=sid_ActuarialAssumptionOfMortalityTableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PossibleActuarialAssumptionAxis=sid_PossibleDecreaseInActuarialAssumptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PossibleActuarialAssumptionAxis=sid_PossibleDecreaseInActuarialAssumptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PossibleActuarialAssumptionAxis=sid_ActuarialAssumptionOfMedicalInflationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PossibleActuarialAssumptionAxis=sid_ActuarialAssumptionOfMedicalInflationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PossibleActuarialAssumptionAxis=sid_ActuarialAssumptionOfMortalityTableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PossibleActuarialAssumptionAxis=sid_ActuarialAssumptionOfMortalityTableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionsAxis=ifrs-full_ActuarialAssumptionOfMortalityRatesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionsAxis=ifrs-full_ActuarialAssumptionOfMortalityRatesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>158
<FILENAME>R183.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6834556800">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 13) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LiabilitiesOfBenefitPlan', window );">Actuarial liability at the beginning of the year</a></td>
<td class="nump">R$ 905,119<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LiabilitiesOfBenefitPlan', window );">Actuarial liability at the end of the year</a></td>
<td class="nump">912,184<span></span>
</td>
<td class="nump">R$ 905,119<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember', window );">Post-employment Healthcare Benefits [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LiabilitiesOfBenefitPlan', window );">Actuarial liability at the beginning of the year</a></td>
<td class="nump">897,137<span></span>
</td>
<td class="nump">866,784<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExpensesRecognizedInIncomeNetDefinedBenefitLiability', window );">Expenses recognized in income for the year</a></td>
<td class="nump">69,907<span></span>
</td>
<td class="nump">85,748<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability', window );">Sponsor's contributions transferred in prior year</a></td>
<td class="num">(82,081)<span></span>
</td>
<td class="num">(71,632)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RecognitionOfLossGainNetDefinedBenefitLiability', window );">Recognition of actuarial loss/(gain)</a></td>
<td class="nump">7,433<span></span>
</td>
<td class="nump">16,237<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LiabilitiesOfBenefitPlan', window );">Actuarial liability at the end of the year</a></td>
<td class="nump">R$ 892,396<span></span>
</td>
<td class="nump">R$ 897,137<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExpensesRecognizedInIncomeNetDefinedBenefitLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to expenses recognized in income for the year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExpensesRecognizedInIncomeNetDefinedBenefitLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LiabilitiesOfBenefitPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilites held by retirement benefit plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LiabilitiesOfBenefitPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_RecognitionOfLossGainNetDefinedBenefitLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to recognition of loss gain net defined benefit liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_RecognitionOfLossGainNetDefinedBenefitLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to sponsor&amp;#8217;s contributions transferred in prior year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>159
<FILENAME>R173.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6820321776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 3) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 23, 2019</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of plan assets at the beginning of the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">R$ (3,403,906)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BenefitsPaidOrPayable', window );">Benefits paid</a></td>
<td class="num">R$ (689,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of plan assets at the end of the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,894,488)<span></span>
</td>
<td class="num">R$ (3,403,906)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember', window );">Benefits of Pension Plans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of plan assets at the beginning of the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,403,906)<span></span>
</td>
<td class="num">(3,305,356)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InterestIncomeNetDefinedBenefitLiabilityAsset', window );">Interest income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(314,102)<span></span>
</td>
<td class="num">(327,830)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BenefitsPaidOrPayable', window );">Benefits paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">269,995<span></span>
</td>
<td class="nump">280,493<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset', window );">Participant contributions made in the period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,127)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset', window );">Return on plan assets (less interest income)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(444,348)<span></span>
</td>
<td class="num">(51,213)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of plan assets at the end of the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">R$ (3,894,488)<span></span>
</td>
<td class="num">R$ (3,403,906)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BenefitsPaidOrPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of benefits paid or payable for retirement benefit plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2019-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35_b_v&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BenefitsPaidOrPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_f&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PlanAssetsAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 57<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PlanAssetsAtFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Interest expense (income), net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_c_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InterestIncomeNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to interest income net defined benefit liability asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InterestIncomeNetDefinedBenefitLiabilityAsset</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember</td>
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<html>
<head>
<title></title>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795155520">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>21 NET SALES REVENUE<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NetSalesRevenueAbstract', window );"><strong>Net Sales Revenue [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfRevenueExplanatory', window );">NET SALES REVENUE</a></td>
<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>21&#160;&#160;&#160;&#160;
NET SALES REVENUE</b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Net
sales revenue is comprised as follows:&#160;&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right"><b>&#160;Consolidated
    </b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 53%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td><b>Gross revenue</b></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr>
    <td style="text-indent: 8pt">Domestic market</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    14,220,420 </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">14,752,901</td>
    <td style="text-align: right">11,487,011</td></tr>
<tr>
    <td style="text-indent: 8pt">Foreign market</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    14,663,297 </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">11,817,559</td>
    <td style="text-align: right">9,980,572</td></tr>
<tr>
    <td style="text-indent: 8.05pt">&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    28,883,717 </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>26,570,460</b></td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>21,467,583</b></td></tr>
<tr>
    <td><b>Deductions </b></td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="text-indent: 8pt">Canceled sales, discounts
    and rebates</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (325,794)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(234,851)</td>
    <td style="text-align: right">(262,989)</td></tr>
<tr>
    <td style="text-indent: 8pt">Taxes on sales</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(3,366,724)</td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>(2,942,982)</b></td></tr>
<tr>
    <td><b>Net revenue</b></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    25,436,417 </b></td>
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    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>22,968,885</b></td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>18,524,601</b></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for revenue.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6691228656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>17 PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsAbstract', window );"><strong>Provision For Environmental Liabilities And Asset Retirement Obligations [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DisclosureOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsExplanatory', window );">PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS</a></td>
<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>17&#160;&#160;&#160;&#160;
PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS</b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
carrying amount of the provision for environmental liabilities and asset retirement obligation (ARO) are as follows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="width: 69%">&#160;</td>
    <td style="width: 15%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 15%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Environmental liabilities</td>
    <td style="text-align: right">192,270 </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">198,386</td></tr>
<tr>
    <td>Asset retirement obligations</td>
    <td style="text-align: right">331,731 </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">83,380</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>524,001
    </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>281,766</b></td></tr>
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<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>17.a)
Environmental liabilities </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
of December 31, 2019, there is a provision recognized for expenditures relating to environmental investigation and recovery services
for potentially contaminated areas surrounding establishments in the States of Rio de Janeiro, Minas Gerais and Santa Catarina.
Estimated expenditures will be reviewed periodically and the amounts already recognized will be adjusted whenever necessary. These
are Management&#8217;s best estimates based on the environmental remediation studies and projects. This provision is recognized
as other operating expenses.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
provision is measured at the present value of the expenditures required to settle the obligation, using a pretax rate that reflects
current market assessments of the time value of money and the specific risks of the obligation. The increase in the obligation
due to passage of time is recognized as other operating expenses.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Some
contingent environmental liabilities are monitored by environmental department were not recorded in provisions due to its characteristics,
they do not meet the recognition criteria present in IAS 37.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>17.b)
Asset retirement </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">In
2019, the Company decided to anticipate the discontinuity of the dams used in its mining activities and, consequently, the flow
of expenses for deactivating the dams was anticipated in relation to the initial planning considering the last study. As a result,
the balance of the provision for deactivating assets was R$331,731 on December 31, 2019 (R$83,380 on December 31, 2018).</p><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for a provision for environmental liabilities and asset retirement obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6799178432">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>12. FINANCIAL INSTRUMENTS (Details 7) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax', window );">Movement</a></td>
<td class="nump">R$ 604,828<span></span>
</td>
<td class="nump">R$ 1,415,962<span></span>
</td>
<td class="nump">R$ 50,987<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax', window );">Realization</a></td>
<td class="num">(790,353)<span></span>
</td>
<td class="num">(370,191)<span></span>
</td>
<td class="num">R$ (92,140)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Foreign Exchange Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Fair value, net of taxes, ending</a></td>
<td class="nump">5,567<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfHedgesAxis=ifrs-full_CashFlowHedgesMember', window );">Cash flow hedges [member] | Foreign Exchange Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Fair value, net of taxes, beginning</a></td>
<td class="nump">1,441,295<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax', window );">Movement</a></td>
<td class="num">(604,828)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax', window );">Realization</a></td>
<td class="num">(790,353)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Fair value, net of taxes, ending</a></td>
<td class="nump">1,255,770<span></span>
</td>
<td class="nump">1,441,295<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfHedgesAxis=sid_CashFlowHedgesOneMember', window );">Fair Value Of Cash Flow Hedge, Net Of Taxes [member] | Foreign Exchange Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Fair value, net of taxes, beginning</a></td>
<td class="nump">1,441,295<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax', window );">Movement</a></td>
<td class="nump">604,828<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax', window );">Realization</a></td>
<td class="num">(790,353)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue', window );">Fair value, net of taxes, ending</a></td>
<td class="nump">R$ 1,255,770<span></span>
</td>
<td class="nump">R$ 1,441,295<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets; Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 22<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_22_b&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax. [Refer: Cash flow hedges [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24C<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24C_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24E<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24E_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_23_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnCashFlowHedgesNetOfTax</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 92<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_92&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24C<br> -Subparagraph b<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24C_b_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 24E<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24E_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_23_d&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfHedgesAxis=ifrs-full_CashFlowHedgesMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>na</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfHedgesAxis=sid_CashFlowHedgesOneMember</td>
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<td>na</td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6816803328">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>12. FINANCIAL INSTRUMENTS (Details 11) - Interest rate risk [member]<br></strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">CDI [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityAnalysisInterestRate', window );">Interest rate (in percent)</a></td>
<td class="nump">4.40%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">CDI [Member] | Scenario 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityAnalysisInterestRate', window );">Interest rate (in percent)</a></td>
<td class="nump">5.50%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">CDI [Member] | Scenario 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityAnalysisInterestRate', window );">Interest rate (in percent)</a></td>
<td class="nump">6.60%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">TJLP [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityAnalysisInterestRate', window );">Interest rate (in percent)</a></td>
<td class="nump">5.57%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">TJLP [Member] | Scenario 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityAnalysisInterestRate', window );">Interest rate (in percent)</a></td>
<td class="nump">6.96%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">TJLP [Member] | Scenario 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityAnalysisInterestRate', window );">Interest rate (in percent)</a></td>
<td class="nump">8.36%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Libor [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityAnalysisInterestRate', window );">Interest rate (in percent)</a></td>
<td class="nump">1.91%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Libor [Member] | Scenario 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityAnalysisInterestRate', window );">Interest rate (in percent)</a></td>
<td class="nump">2.39%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Libor [Member] | Scenario 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SensitivityAnalysisInterestRate', window );">Interest rate (in percent)</a></td>
<td class="nump">2.87%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SensitivityAnalysisInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the information about sensitivity analysis interest rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SensitivityAnalysisInterestRate</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_VariableInterestRateAxis=sid_CDIMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIMember</td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sid_ScenarioIIMember</td>
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<td>na</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_VariableInterestRateAxis=sid_TJLPMember</td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_VariableInterestRateAxis=sid_LondonInterbankOfferedRateLIBOROneMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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</div>
</body>
</html>
</TEXT>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795170304">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>7 OTHER CURRENT AND NON-CURRENT ASSETS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherCurrentAndNoncurrentAssetsAbstract', window );"><strong>Other current and non-current assets [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfOtherCurrentAndNoncurrentAssetsTableTextBlock', window );">Schedule of other current and non-current assets</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
group of other current and non-current assets is comprised as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 43%">&#160;</td>
    <td style="width: 13%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 13%">&#160;</td>
    <td style="width: 3%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 13%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="4" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Current</b></td>
    <td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Non-current</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1pt solid; text-align: right"><b>12/31/2018</b></td>
    <td style="text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Judicial deposits
    (note 16)</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">328,371 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">347,950</td></tr>
<tr>
    <td style="vertical-align: bottom">Credits with
    the PGFN <sup>(1)</sup></td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">46,774 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">46,774</td></tr>
<tr>
    <td style="vertical-align: bottom">Recoverable taxes
    <sup>(2)</sup></td>
    <td style="text-align: right">1,282,415 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,412,335</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">2,119,940 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,822,388</td></tr>
<tr>
    <td style="vertical-align: bottom">Prepaid expenses</td>
    <td style="text-align: right">107,428 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">49,830</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">126,213 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">49,808</td></tr>
<tr>
    <td style="vertical-align: bottom">Freight expenses<sup>(3)</sup></td>
    <td style="text-align: right">96,305</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">117,156</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Actuarial assets
    - related parties (Note 18 b)</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">13,714 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">99,894</td></tr>
<tr>
    <td style="vertical-align: bottom">Derivative financial
    instruments (note 12 I)</td>
    <td style="text-align: right">1,364 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">351</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">4,203</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Securities held
    for trading (note 12 I)</td>
    <td style="text-align: right">4,034 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">4,503</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Iron ore inventory
    <sup>(4)</sup></td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">144,499 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">144,499</td></tr>
<tr>
    <td style="vertical-align: bottom">Northeast Investment
    Fund &#8211; FINOR</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">199 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">26,598</td></tr>
<tr>
    <td style="vertical-align: bottom">Loans with related
    parties (notes 18 b and 12 I)</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">2,675</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">846,300 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">706,605</td></tr>
<tr>
    <td style="vertical-align: bottom">Other receivables
    from related parties (Note 18 b)</td>
    <td style="text-align: right">1,830 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">3,649</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">428,672 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">218,840</td></tr>
<tr>
    <td style="vertical-align: bottom">Other receivables
    (note 12 I)</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">7,059 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">7,451</td></tr>
<tr>
    <td>Eletrobr&#225;s' compulsory loan (Note 12 I)
    <sup>(5)</sup></td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">845,284 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">813,428</td></tr>
<tr>
    <td style="vertical-align: bottom">Dividends receivable
    (note 18 b)</td>
    <td style="text-align: right">44,554 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">46,171</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Employee debt
    </td>
    <td style="text-align: right">33,045 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">31,645</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Others </td>
    <td style="text-align: right">102,021 </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">84,709</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">146,326</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">988</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,672,996
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,753,024</b></td>
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<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#160;
&#160;Refers to the excess of judicial deposit originated by the 2009 REFIS (Tax Debt Refinancing Program).</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(2)&#160;&#160;&#160;&#160;
Refers mainly to PIS / COFINS, ICMS recoverable and income and social contribution taxes to be offset. On September 20, 2018,
res judicata the writ of mandamus and special appeal filed in 2006, in which CSN and Federal Union were parties, related to the
discussion about the non-inclusion of ICMS in the calculation base of PIS and COFINS, confirmed the CSN's right to offset the
amounts over-collected from 2001 to 2014.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(3)&#160;&#160;&#160;&#160;
Refers a payment of freight expenses and maritime insurance over revenues didn&#8217;t recognized.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(4)&#160;&#160;&#160;&#160;
Long-term iron ore inventories that will be used after the construction of the processing plant, which will produce pellet feed,
expected to start operating from the second half of 2021.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(5)&#160;&#160;&#160;&#160;
This is a certain and due amount, arising from the res judicata favorable decision to the Company, which is irreversible and irrevocable,
in order to apply the STJ's consolidated position on the subject, which culminated in the conviction of Eletrobr&#225;s to the
payment of the correct interest and monetary adjustment of the Compulsory Loan. The res judicata decision, as well as the certainty
about the amounts involved in the liquidation of the sentence (judicial procedure to request the satisfaction of the right), allowed
the conclusion that the entry of this value is certain. In addition to this amount already recorded, the Company continues to
seek alternatives for the recovery of additional credits and the estimate can reach an amount greater than R$350 million.</p><span></span>
</td>
</tr>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6799260304">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>11 BORROWINGS, FINANCING AND DEBENTURES (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
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<tr class="ro">
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<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
balances of borrowings, financing and debentures, which are carried at amortized cost, are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
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        <p style="text-align: right; margin: 0pt 0 0pt 138.95pt; font: 11pt Times New Roman, Times, Serif">&#160;</p></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 51%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Debt agreements in the international market</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
<tr>
    <td><b>Variable interest in:</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
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    <td><b>&#160;US$</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
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    <td>Prepayment&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,769,975</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,016,737</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">2,563,928</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">3,830,240</td></tr>
<tr>
    <td><b>Fixed interest in:</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>US$</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Bonds, Perpetual Bonds and ACC</td>
    <td style="vertical-align: top"><sup>(1)</sup></td>
    <td>&#160;</td>
    <td style="text-align: right">2,047,032</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">2,490,178</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">10,177,517</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">8,613,491</td></tr>
<tr>
    <td><b>EUR</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">223,204</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">181,056</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">147,241</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">106,535</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>4,040,211</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12,550,266</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
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    <td><b>Debt agreements in Brazil</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>Securities with variable interest in:</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><b>R$</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,086,985</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,890,450</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">10,049,783</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">10,710,678</td></tr>
<tr>
    <td><b>Securities with fixed interest in:</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
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    <td><b>R$</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td>Intercompany</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">25,038</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Prepayment&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">103,376</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>1,112,023
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>1,993,826</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>10,049,783
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>10,710,678</b></td></tr>
<tr>
    <td><b>Total Borrowings and Financing </b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>5,152,234
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>5,681,797</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>22,938,469
    </b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>23,260,944</b></td></tr>
<tr>
    <td>Transaction Costs and Issue Premiums</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(26,391)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(28,358)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(97,276)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(87,309)</td></tr>
<tr>
    <td><b>Total Borrowings and Financing + Transaction
    Costs</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>5,125,843</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>5,653,439</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>22,841,193</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>23,173,635</b></td></tr>
</table>
<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#160;
In April 2019, the Company issued debt securities in the foreign market ("Bonds"), through its subsidiary CSN Resources S.A.,
in the amount of US$ 1 billion, being US$ 400 million with maturity in February 2023 and US$600 million with maturity in April
2026, both with interest of 7.625% per annum. Between April and May 2019, a tender offer ("Tender Offer") of the Notes was issued
by CSN Islands XI Corp. and CSN Resources S.A., subsidiaries of the Company, having repurchased US$ 1 billion in bonds with maturity
in 2019 and 2020. In July 2019, the Company issued thought to its subsidiary CSN Resources, debt securities in the foreign market
(&#8220;Bonds&#8221;), in the amount of US$ 175million, with maturity in February 2023 and interest of 7.625% per annum and made
the final payment of the debt in the foreign market (&#8220;Notes&#8221;), issued by the company CSN Islands XI Corp in September
2019 in the amount of US$ 142 million.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">(2)&#160;&#160;&#160;&#160;
In January 2019, the Company issued debt securities in the domestic market (&#8220;Debentures&#8221;), in the amount of R$ 1,950
million, with maturity in 2023 and interest of 126,8% of CDI.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfAverageInterestRateOnBorrowingsTableTextBlock', window );">Schedule of financial assets average interest rate</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
following table shows the average interest rate:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"><p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Consolidated</b>&#160;</p></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 23%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 10%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 31%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 10%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; width: 26%"><b>12/31/2019</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Average
    interest rate (*)</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Total
    debt</b></td></tr>
<tr>
    <td style="text-align: right">US$</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">6.66%</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">16,558,452</td></tr>
<tr>
    <td style="text-align: right">R$</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">5.71%</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">11,161,806</td></tr>
<tr>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">2.20%</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">370,445</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>28,090,703
    </b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
In order to determine the average interest rates for debt contracts with floating rates, the Company used the rates applied as
of December 31, 2019.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock', window );">Schedule of financial assets maturities of borrowings, financing and debentures</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
of December 31, 2019, the breakdown of principal plus interest of long-term liabilities as borrowings, financing and debentures
by maturity date is presented as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="width: 52%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Principal</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Bank
    loans</b></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Capital
    markets</b></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Development
    agencies</b></td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Total</b></td></tr>
<tr>
    <td style="text-align: justify">2021</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    2,884,003</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    636,667</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    55,636</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    3,576,306</td></tr>
<tr>
    <td style="text-align: justify">2022</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    2,700,341</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    556,666</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    54,836</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    3,311,843</td></tr>
<tr>
    <td style="text-align: justify">2023</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    2,945,897</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4,378,398</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    53,957</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    7,378,252</td></tr>
<tr>
    <td style="text-align: justify">2024</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1,575,437</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    64,746</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1,640,183</td></tr>
<tr>
    <td style="text-align: justify">2025</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    68,595</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    68,595</td></tr>
<tr>
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    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    2,418,420</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    514,170</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    2,932,590</td></tr>
<tr>
    <td style="text-align: justify">Perpetual bonds</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4,030,700</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4,030,700</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    10,105,678 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    12,020,851 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    22,938,469</b></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock', window );">Schedule of financial assets new funding transactions and amortization</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
table below presents the funding raised and amortizations during the year:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td colspan="2" style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top; width: 68%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="vertical-align: top"><b>Opening balance</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top">&#160;</td>
    <td style="text-align: right"><b>28,827,074 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right"><b>29,510,844</b></td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top">&#160;</td>
    <td style="text-align: right">10,149,381</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,154,471</td></tr>
<tr>
    <td style="vertical-align: top">Payment of principal</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top">&#160;</td>
    <td style="text-align: right">(11,775,093)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(5,019,978)</td></tr>
<tr>
    <td style="vertical-align: top">Payment of charges</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top">&#160;</td>
    <td style="text-align: right">(2,039,112)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(2,141,710)</td></tr>
<tr>
    <td style="vertical-align: top">Provision of charges
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: top">&#160;</td>
    <td style="text-align: right">1,996,305</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="vertical-align: top">Consolidation of
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    <td style="vertical-align: top">&#160;</td>
    <td style="text-align: right">19,722</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="text-align: right">788,759</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,324,303</td></tr>
<tr>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
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<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(1)
Of the funding raised in the consolidated in 2019, R$100,661 (R$ 10,792 on December 31,2018) was raised to purchase fixed assets
&#8211; see note 29.</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(2)
Includes unrealized exchange and monetary variations.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock', window );">Schedule of financial assets group captures and amortized loans</a></td>
<td class="text"><p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt"><b>Funding raised and amortizations:</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#160;</p>

<p style="text-align: right; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"><b>Consolidated</b>&#160;</p>

<p style="text-align: right; margin: 0pt 0 0pt 36pt; font: 11pt Times New Roman, Times, Serif"><b>12/31/2019</b>&#160;</p>

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<tr>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Raised</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Amortization
    of principal</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Amortization
    of charges</b></td></tr>
<tr>
    <td>Prepayment</td>
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    <td style="text-align: right">805,288</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(1,596,711)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(319,257)</td></tr>
<tr>
    <td>Bonds, Perpetual bonds, ACC and Facility</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">6,616,544</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(5,959,029)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(882,007)</td></tr>
<tr>
    <td>BNDES/FINAME, Debentures, NCE and CCB</td>
    <td>&#160;</td>
    <td style="text-align: right">2,727,549</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(4,219,353)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">(837,848)</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>10,149,381
    </b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(11,775,093)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(2,039,112)</b></td></tr></table><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6835095744">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>10. INTANGIBLE ASSETS (Details 3)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
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<tr><th class="th" colspan="2"><div>Dec. 31, 2019</div></th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_PackagingMember', window );">Packaging [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="fn" style="border-bottom: 0px;"></td>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined', window );">Measurement of recoverable value</a></td>
<td class="text">Discounted Cash Flow<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections', window );">Cash flow projection</a></td>
<td class="text">Until 2029 + perpetuity<span></span>
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<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal', window );">Gross Margin</a></td>
<td class="text">Gross margin updated based on historical data, impacts of business restructuring and market trends<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization', window );">Cost atualization</a></td>
<td class="text">Cost based on historical data of each product and impacts of business restructuring<span></span>
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<td class="fn" style="border-bottom: 0px;"></td>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate', window );">Perpetual growth rate</a></td>
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<td class="fn" style="border-bottom: 0px;"></td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_PackagingMember', window );">Packaging [Member] | Top of Range [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="fn" style="border-bottom: 0px;"></td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections', window );">Discount rate</a></td>
<td class="nump">8.00%<span></span>
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<td class="fn" style="border-bottom: 0px;"></td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_MiningMember', window );">Mining [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined', window );">Measurement of recoverable value</a></td>
<td class="text">Discounted Cash Flow<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections', window );">Cash flow projection</a></td>
<td class="text"> Until 2054<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal', window );">Gross Margin</a></td>
<td class="text">Reflects projection of costs due to the progress of the mining plan as well as startup and ramp up of projects. Price and exchange rate projected according industry reports.<span></span>
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<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization', window );">Cost atualization</a></td>
<td class="text">Updated costs based on historical data, progress of mining plan as well as startup and ramp up of projects<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate', window );">Perpetual growth rate</a></td>
<td class="text">Without perpetuity<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_MiningMember', window );">Mining [Member] | Top of Range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections', window );">Discount rate</a></td>
<td class="nump">10.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_MiningMember', window );">Mining [Member] | Bottom of Range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections', window );">Discount rate</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_OtherSteelMember', window );">Other Steel [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined', window );">Measurement of recoverable value</a></td>
<td class="text">Discounted Cash Flow<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections', window );">Cash flow projection</a></td>
<td class="text">Until 2029 + perpetuity<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal', window );">Gross Margin</a></td>
<td class="text">Gross margin updated based on historical data and market trends<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization', window );">Cost atualization</a></td>
<td class="text">Updated costs based on historical data and market trends<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate', window );">Perpetual growth rate</a></td>
<td class="text">Without growth<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_OtherSteelMember', window );">Other Steel [Member] | Top of Range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections', window );">Discount rate</a></td>
<td class="nump">10.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_OtherSteelMember', window );">Other Steel [Member] | Bottom of Range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections', window );">Discount rate</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_FlatSteelMember', window );">Flat Steel [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined', window );">Measurement of recoverable value</a></td>
<td class="text">Discounted Cash Flow<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections', window );">Cash flow projection</a></td>
<td class="text">Until 2029 + perpetuity<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal', window );">Gross Margin</a></td>
<td class="text">Without growth<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization', window );">Cost atualization</a></td>
<td class="text">Updated costs based on historical data and market trends<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate', window );">Perpetual growth rate</a></td>
<td class="text">Growth of 1.4% p.a in real terms updated by long term inflation of 1.7% p.a. of the Euro zone<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_FlatSteelMember', window );">Flat Steel [Member] | Top of Range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections', window );">Discount rate</a></td>
<td class="nump">10.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_FlatSteelMember', window );">Flat Steel [Member] | Bottom of Range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections', window );">Discount rate</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_LogisticMember', window );">Logistic [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined', window );">Measurement of recoverable value</a></td>
<td class="text">Discounted Cash Flow<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections', window );">Cash flow projection</a></td>
<td class="text">Until 2027<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal', window );">Gross Margin</a></td>
<td class="text">Growth of 1.4% p.a in real terms updated by long term inflation of 1.7% p.a. of the Euro zone<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization', window );">Cost atualization</a></td>
<td class="text">Costs based on historical data and market trends<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate', window );">Perpetual growth rate</a></td>
<td class="text">Without perpetuity<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_LogisticMember', window );">Logistic [Member] | Top of Range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections', window );">Discount rate</a></td>
<td class="nump">5.09%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_LogisticMember', window );">Logistic [Member] | Bottom of Range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections', window );">Discount rate</a></td>
<td class="nump">5.41%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Refer to assets of subsidiary Lusosider, located in Portugal. The discount rate was applied on the discounted cash flow prepared in Euros, the functional currency of this subsidiary.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Refer to assets of subsidiary FTL Ferrovia Transnordestina Logistica S.A.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the basis on which the cash-generating unit's (group of units') recoverable amount has been determined (ie value in use or fair value less costs of disposal). [Refer: Cash-generating units [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2019-01-01<br> -Paragraph 134<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_134_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2019-01-01<br> -Paragraph 134<br> -Subparagraph d<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_134_d_v&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2019-01-01<br> -Paragraph 134<br> -Subparagraph e<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_134_e_v&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Cash-generating units [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2019-01-01<br> -Paragraph 134<br> -Subparagraph d<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_134_d_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2019-01-01<br> -Paragraph 134<br> -Subparagraph e<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_134_e_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2019-01-01<br> -Paragraph 130<br> -Subparagraph f<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_130_f_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - shares<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<th class="th"><div>Dec. 31, 2019</div></th>
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<td class="text">The balances of assets and liabilities are translated by exchange rates prevailing at the end of the reporting period. As of December 31, 2019, US$1 is equal to R$4.0307 (R$3.8748 at December 31, 2018) and &#8364;1 is equal to R$4.5305 (R$4.4390 at December 31, 2018), according to the rates obtained from Central Bank of Brazil website.<span></span>
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</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Number of shares issue</a></td>
<td class="nump">24,168,304<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">24,168,304<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=ifrs-full_OrdinarySharesMember', window );">Common Shares [Member] | MRS Logistica S.A. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Number of shares issue</a></td>
<td class="nump">26,611,282<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=sid_PreferredSharesClassAMember', window );">Preferred Shares Class A [Member] | MRS Logistica S.A. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Number of shares issue</a></td>
<td class="nump">2,673,312<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=sid_PreferredSharesClassBMember', window );">Preferred Shares Class B [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Number of shares issue</a></td>
<td class="nump">501,789<span></span>
</td>
<td class="nump">501,789<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=sid_PreferredSharesClassBMember', window );">Preferred Shares Class B [Member] | MRS Logistica S.A. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Number of shares issue</a></td>
<td class="nump">34,092,604<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=ifrs-full_PreferenceSharesMember', window );">Preferred Shares [Member] | MRS Logistica S.A. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Number of shares issue</a></td>
<td class="nump">36,765,916<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued by the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2019-01-01<br> -Paragraph 118<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_118_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DescriptionOfAssetsAndLiabilitiesTranslatedByExchangeRates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to description of assets and liabilities translated by exchange rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DescriptionOfAssetsAndLiabilitiesTranslatedByExchangeRates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SummaryOfSignificantAccountingPoliciesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SummaryOfSignificantAccountingPoliciesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_ComputerSoftwareMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_ComputerSoftwareMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfShareCapitalAxis=ifrs-full_OrdinarySharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=ifrs-full_OrdinarySharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_MRSLogisticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_MRSLogisticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfShareCapitalAxis=sid_PreferredSharesClassAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=sid_PreferredSharesClassAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfShareCapitalAxis=sid_PreferredSharesClassBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=sid_PreferredSharesClassBMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfShareCapitalAxis=ifrs-full_PreferenceSharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=ifrs-full_PreferenceSharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>169
<FILENAME>R134.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6814978560">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>14 INCOME TAX AND SOCIAL CONTRIBUTION (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AccountingProfit', window );">Profit/(Loss) before income tax and social contribution</a></td>
<td class="nump">R$ 1,410,733<span></span>
</td>
<td class="nump">R$ 5,450,917<span></span>
</td>
<td class="nump">R$ 520,338<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ApplicableTaxRate', window );">Tax rate (in percent)</a></td>
<td class="nump">34.00%<span></span>
</td>
<td class="nump">34.00%<span></span>
</td>
<td class="nump">34.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxExpenseIncomeAtApplicableTaxRate', window );">Income tax and social contribution at combined statutory rate</a></td>
<td class="num">R$ (479,649)<span></span>
</td>
<td class="num">R$ (1,853,312)<span></span>
</td>
<td class="num">R$ (176,915)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income tax and social contribution</a></td>
<td class="num">R$ (833,778)<span></span>
</td>
<td class="nump">R$ 250,334<span></span>
</td>
<td class="nump">R$ 409,109<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxRateEffectOfTaxLosses', window );">Effective tax rate (in percent)</a></td>
<td class="num">(59.00%)<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="nump">79.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionAxis=sid_EquityInResultsOfAffiliatedCompaniesMember', window );">Equity in results of affiliated companies [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome', window );">Adjustment to reflect the effective rate</a></td>
<td class="nump">R$ 46,737<span></span>
</td>
<td class="nump">R$ 50,134<span></span>
</td>
<td class="nump">R$ 42,431<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionAxis=sid_ProfitWithDifferentiatedRatesOrUntaxedMember', window );">Profit with differentiated rates or untaxed [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome', window );">Adjustment to reflect the effective rate</a></td>
<td class="num">(236,404)<span></span>
</td>
<td class="num">(46,006)<span></span>
</td>
<td class="nump">37,605<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionAxis=sid_TransferPricingAdjustmentMember', window );">Transfer pricing adjustment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome', window );">Adjustment to reflect the effective rate</a></td>
<td class="num">(18,494)<span></span>
</td>
<td class="num">(74,836)<span></span>
</td>
<td class="num">(34,746)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionAxis=sid_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember', window );">Tax loss carryforwards without recognizing deferred taxes [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome', window );">Adjustment to reflect the effective rate</a></td>
<td class="num">(21,095)<span></span>
</td>
<td class="num">(27,683)<span></span>
</td>
<td class="num">(368,612)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionAxis=sid_LimitOfIndebtednessMember', window );">Indebtdness limit [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome', window );">Adjustment to reflect the effective rate</a></td>
<td class="num">(20,393)<span></span>
</td>
<td class="num">(38,486)<span></span>
</td>
<td class="num">(39,378)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionAxis=sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember', window );">Unrecorded deferred taxes on temporary differences [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome', window );">Adjustment to reflect the effective rate</a></td>
<td class="num">(2,835)<span></span>
</td>
<td class="num">(11,964)<span></span>
</td>
<td class="nump">541,655<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionAxis=sid_LossesReversalForDeferredIncomeAndSocialContributionTaxCreditsMember', window );">(Losses)/Reversal for deferred income and social contribution tax credits [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome', window );">Adjustment to reflect the effective rate</a></td>
<td class="nump">1,530,185<span></span>
</td>
<td class="nump">1,807,909<span></span>
</td>
<td class="num">(403,080)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionAxis=sid_IncomeTaxAndSocialContributionOnForeignProfitMember', window );">Income taxes and social contribution on foreign profit [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome', window );">Adjustment to reflect the effective rate</a></td>
<td class="num">(14,424)<span></span>
</td>
<td class="num">(30,219)<span></span>
</td>
<td class="num">(29,964)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionAxis=sid_TaxIncentivesMember', window );">Tax incentives [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome', window );">Adjustment to reflect the effective rate</a></td>
<td class="nump">39,042<span></span>
</td>
<td class="nump">36,710<span></span>
</td>
<td class="nump">14,358<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionAxis=sid_ReversalOfDeferredTaxInNamisaMember', window );">Deferred taxes on exchange variation in equity [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome', window );">Adjustment to reflect the effective rate</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(43,667)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionAxis=sid_InterestOnEquityMember', window );">Interest on equity [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome', window );">Adjustment to reflect the effective rate</a></td>
<td class="nump">22,107<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionAxis=sid_OtherPermanentDeductionsAdditionsMember', window );">Other permanent deductions (additions) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome', window );">Adjustment to reflect the effective rate</a></td>
<td class="num">R$ (10,999)<span></span>
</td>
<td class="num">R$ (18,914)<span></span>
</td>
<td class="nump">R$ 7,537<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AccountingProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AccountingProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ApplicableTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The applicable income tax rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ApplicableTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxExpenseContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2019-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxExpenseContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TaxExpenseIncomeAtApplicableTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TaxExpenseIncomeAtApplicableTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TaxRateEffectOfTaxLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses. [Refer: Average effective tax rate; Applicable tax rate]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TaxRateEffectOfTaxLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionTillLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionTillLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionAxis=sid_EquityInResultsOfAffiliatedCompaniesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionAxis=sid_EquityInResultsOfAffiliatedCompaniesMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionAxis=sid_ProfitWithDifferentiatedRatesOrUntaxedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionAxis=sid_ProfitWithDifferentiatedRatesOrUntaxedMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionAxis=sid_TransferPricingAdjustmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionAxis=sid_TransferPricingAdjustmentMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionAxis=sid_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember</td>
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<td><strong> Period Type:</strong></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionAxis=sid_LimitOfIndebtednessMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionAxis=sid_LimitOfIndebtednessMember</td>
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<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionAxis=sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionAxis=sid_UnrecordedDeferredTaxesOnTemporaryDifferencesMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionAxis=sid_LossesReversalForDeferredIncomeAndSocialContributionTaxCreditsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionAxis=sid_LossesReversalForDeferredIncomeAndSocialContributionTaxCreditsMember</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionAxis=sid_IncomeTaxAndSocialContributionOnForeignProfitMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionAxis=sid_IncomeTaxAndSocialContributionOnForeignProfitMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionAxis=sid_TaxIncentivesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionAxis=sid_TaxIncentivesMember</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionAxis=sid_ReversalOfDeferredTaxInNamisaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionAxis=sid_ReversalOfDeferredTaxInNamisaMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionAxis=sid_InterestOnEquityMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionAxis=sid_OtherPermanentDeductionsAdditionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionAxis=sid_OtherPermanentDeductionsAdditionsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>170
<FILENAME>R130.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795293888">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>13 OTHER PAYABLES (Details 6)<br> R$ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesAbstract', window );"><strong>Other Payables [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeaseLiabilitiesOne', window );">Leases</a></td>
<td class="nump">R$ 1,489,789<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeaseLiabilitiesPresentValueAdjustmentsOne', window );">Present value adjustment - Leases</a></td>
<td class="num">(1,026,919)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeaseLiabilitiesPotencialPISAndCOFINSCredit', window );">Potencial PIS and COFINS credit</a></td>
<td class="nump">137,805<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit', window );">Present value adjustment - Potential PIS and COFINS credit</a></td>
<td class="num">R$ (96,461)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LeaseLiabilitiesOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of lease liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LeaseLiabilitiesOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LeaseLiabilitiesPotencialPISAndCOFINSCredit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of lease liabilities potencial PIS and COFINS credit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LeaseLiabilitiesPotencialPISAndCOFINSCredit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LeaseLiabilitiesPresentValueAdjustmentsOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of present value adjustment in leases.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LeaseLiabilitiesPresentValueAdjustmentsOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of present value adjustment in leases PIS and COFINS credit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherPayablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherPayablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>171
<FILENAME>R138.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6829520176">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>14 INCOME TAX AND SOCIAL CONTRIBUTION (Details 5)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionAxis=sid_TaxLossesMember', window );">Tax losses [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory', window );">Description</a></td>
<td class="text">The Company incur tax losses at the parent company level, because of financial expenses over its leverage, since it holds substantially all loans and financings of CSN group. In 2018&#160; the parent company presented taxable income.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionAxis=sid_ExchangeDifferenceExpensesMember', window );">Foreign exchange differences [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory', window );">Description</a></td>
<td class="text">The Company usually opts for the taxation of exchange differences on a cash basis. As a result, taxes are due and expenses are deductible when the underlying asset or liabilities is settled.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionAxis=sid_LossesOnUsiminasSharesMember', window );">Losses on Usiminas shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory', window );">Description</a></td>
<td class="text">Changes in investments in Usiminas&#8217; shares are recognized on an accrual basis, but the event that generates taxation or deductibility will only occur at the time of divestment.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionAxis=ifrs-full_OtherProvisionsMember', window );">Other provisions [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeTaxAndSocialContributionTillLineItems', window );"><strong>IncomeTaxAndSocialContributionTillLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory', window );">Description</a></td>
<td class="text">Other provisions are recognized on an accrual basis, but their taxation occurs only at the time of their realization. This includes provisions for contingencies, impairment losses, environmental liabilities, etc.<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the nature of the evidence supporting the recognition of a deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]; Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 82<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_82&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionTillLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionTillLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionAxis=sid_TaxLossesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionAxis=sid_TaxLossesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionAxis=sid_ExchangeDifferenceExpensesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionAxis=sid_ExchangeDifferenceExpensesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionAxis=sid_LossesOnUsiminasSharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionAxis=sid_LossesOnUsiminasSharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeTaxAndSocialContributionAxis=ifrs-full_OtherProvisionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeTaxAndSocialContributionAxis=ifrs-full_OtherProvisionsMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6792082848">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>29 ADDITIONAL INFORMATION TO CASH FLOWS  (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdditionalInformationToCashFlowsAbstract', window );"><strong>Additional Information To Cash Flows [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock', window );">Schedule of additional information related to statement of cash flows</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
following table provides additional information on transactions related to the statement of cash flows:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td colspan="5" style="text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="border-top: Black 1pt solid">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td>
    <td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2017</b></td></tr>
<tr>
    <td style="vertical-align: bottom; width: 53%">Income
    tax and social contribution paid <sup>(1)</sup></td>
    <td style="width: 15%; text-align: right">1,167,419
    </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="width: 15%; text-align: right">336,962</td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="width: 15%; text-align: right">268,847</td></tr>
<tr>
    <td style="vertical-align: bottom">Addition to PP&#38;E
    with interest capitalization (note 10 and 25)</td>
    <td style="text-align: right">117,189 </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">71,611</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">91,957</td></tr>
<tr>
    <td style="vertical-align: bottom">Initial adoption
    IFRS 16 &#8211; Right of use (note 9a)</td>
    <td style="text-align: right">640,989</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Remeasurement
    &#8211; Right of use (note 9a)</td>
    <td style="text-align: right">(151,558)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Acquisition of
    fixed assets through a loan, net of taxes <sup>(2)</sup></td>
    <td style="text-align: right">78,098 </td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">10,792</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,265</td></tr>
<tr>
    <td style="vertical-align: bottom">Acquisition of
    fixed assets by auction</td>
    <td style="text-align: right">200,115</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">Non-monetary
    transaction with joint venture</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">20,264</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>2,052,252
    </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>419,365</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>385,333</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(1)
For calendar year 2019, the Company opted for taxation based on the quarterly actual profit, according art. 9,430/96, with&#160;
income tax and social contribution due being paid in a single installment, until the last business day of the month following
the end of each quarter.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(2)
In 2019, fixed assets were acquired through a loan in the amount of R$100,661, net of recoverable taxes of R$22,563.</p><span></span>
</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AdditionalInformationToCashFlowsAbstract</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of additional information related to statement of cash flows .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock</td>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>173
<FILENAME>R94.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6793618320">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>9. PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, plant and equipment [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized borrowing costs</a></td>
<td class="nump">R$ 117,189<span></span>
</td>
<td class="nump">R$ 71,611<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedBorrowingsNonSpecificProjectsRate', window );">Capitalized borrowing non-specific projects rate</a></td>
<td class="nump">6.58%<span></span>
</td>
<td class="nump">6.31%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipmentAbstract</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the information about capitalized borrowing non specific projects rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CapitalizedBorrowingsNonSpecificProjectsRate</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CapitalizedInterestPropertyPlantAndEquipment">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to capitalized interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>174
<FILENAME>R90.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6836824016">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>9. PROPERTY, PLANT AND EQUIPMENT (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 18,046,864<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment', window );">Effect of foreign exchange differences</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">15,136<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Acquisitions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,492,669<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">117,189<span></span>
</td>
<td class="nump">R$ 71,611<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsPropertyPlantAndEquipment', window );">Write-off</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(114,603)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,466,219)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfer to intangible assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(11,896)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Right of use- Initial recognition</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">640,989<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseRemesurementPropertyPlantAndEquipment', window );">Right of use - Remesurement</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(151,558)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AroUpdatesPropertyPlantAndEquipment', window );">ARO Update</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">225,125<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment', window );">Transfer to Investment Property</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(101,195)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConsolidationCBSIPropertyPlantAndEquipment', window );">Consolidation CBSI</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">9,123<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OthersPropertyPlantAndEquipment', window );">Others</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(680)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">19,700,944<span></span>
</td>
<td class="nump">18,046,864<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">30,269,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">33,154,403<span></span>
</td>
<td class="nump">30,269,600<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated Depreciation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(12,222,736)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(13,453,459)<span></span>
</td>
<td class="num">(12,222,736)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=ifrs-full_RightofuseAssetsMember', window );">Right-of-use assets [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Acquisitions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">43,111<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsPropertyPlantAndEquipment', window );">Write-off</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,354)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(58,843)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Right of use- Initial recognition</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">640,989<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseRemesurementPropertyPlantAndEquipment', window );">Right of use - Remesurement</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(151,558)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">472,345<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=ifrs-full_RightofuseAssetsMember', window );">Right-of-use assets [Member] | Cost [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Right of use- Initial recognition</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">531,044<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">531,044<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=ifrs-full_RightofuseAssetsMember', window );">Right-of-use assets [Member] | Accumulated Depreciation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Right of use- Initial recognition</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(58,699)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(58,699)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">287,854<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment', window );">Effect of foreign exchange differences</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,499<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Acquisitions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6,125<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsPropertyPlantAndEquipment', window );">Write-off</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,143)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers to other asset categories</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">790<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment', window );">Transfer to Investment Property</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(67,176)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">226,949<span></span>
</td>
<td class="nump">287,854<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [Member] | Cost [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">287,854<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseRemesurementPropertyPlantAndEquipment', window );">Right of use - Remesurement</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">226,949<span></span>
</td>
<td class="nump">287,854<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [Member] | Accumulated Depreciation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [Member] | Right-of-use assets [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Right of use- Initial recognition</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">556,133<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [Member] | Right-of-use assets [Member] | Cost [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Right of use- Initial recognition</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">401,746<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [Member] | Right-of-use assets [Member] | Accumulated Depreciation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Right of use- Initial recognition</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(21,180)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings and Infrastructure [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,678,638<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment', window );">Effect of foreign exchange differences</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,978<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Acquisitions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">16,116<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">13<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsPropertyPlantAndEquipment', window );">Write-off</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(130)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(135,313)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers to other asset categories</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">294,872<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfer to intangible assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(31)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AroUpdatesPropertyPlantAndEquipment', window );">ARO Update</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">225,125<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment', window );">Transfer to Investment Property</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(20,030)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,062,238<span></span>
</td>
<td class="nump">2,678,638<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings and Infrastructure [Member] | Cost [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,751,429<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,250,471<span></span>
</td>
<td class="nump">3,751,429<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings and Infrastructure [Member] | Accumulated Depreciation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,072,791)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,188,233)<span></span>
</td>
<td class="num">(1,072,791)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings and Infrastructure [Member] | Right-of-use assets [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Right of use- Initial recognition</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">54,513<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings and Infrastructure [Member] | Right-of-use assets [Member] | Cost [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Right of use- Initial recognition</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">73,344<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings and Infrastructure [Member] | Right-of-use assets [Member] | Accumulated Depreciation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Right of use- Initial recognition</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(9,190)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery, Equipment and Facilities [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">11,687,271<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment', window );">Effect of foreign exchange differences</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">8,033<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Acquisitions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">459,460<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsPropertyPlantAndEquipment', window );">Write-off</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(80,426)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,241,026)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers to other asset categories</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,766,047<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConsolidationCBSIPropertyPlantAndEquipment', window );">Consolidation CBSI</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,940<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OthersPropertyPlantAndEquipment', window );">Others</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(680)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">12,603,619<span></span>
</td>
<td class="nump">11,687,271<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery, Equipment and Facilities [Member] | Cost [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">22,426,782<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">24,372,514<span></span>
</td>
<td class="nump">22,426,782<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery, Equipment and Facilities [Member] | Accumulated Depreciation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(10,739,511)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(11,768,895)<span></span>
</td>
<td class="num">(10,739,511)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery, Equipment and Facilities [Member] | Right-of-use assets [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Right of use- Initial recognition</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">9,783<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery, Equipment and Facilities [Member] | Right-of-use assets [Member] | Cost [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Right of use- Initial recognition</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">39,455<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery, Equipment and Facilities [Member] | Right-of-use assets [Member] | Accumulated Depreciation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Right of use- Initial recognition</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(15,311)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember', window );">Fixtures and Fixtures [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">30,530<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment', window );">Effect of foreign exchange differences</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">106<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Acquisitions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,763<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsPropertyPlantAndEquipment', window );">Write-off</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(5,999)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers to other asset categories</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,629<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConsolidationCBSIPropertyPlantAndEquipment', window );">Consolidation CBSI</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(573)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">28,455<span></span>
</td>
<td class="nump">30,530<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember', window );">Fixtures and Fixtures [Member] | Cost [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">165,331<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">170,229<span></span>
</td>
<td class="nump">165,331<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember', window );">Fixtures and Fixtures [Member] | Accumulated Depreciation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(134,801)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(141,774)<span></span>
</td>
<td class="num">(134,801)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember', window );">Construction in progress [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,282,436<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment', window );">Effect of foreign exchange differences</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,464<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Acquisitions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,924,520<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">117,176<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsPropertyPlantAndEquipment', window );">Write-off</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(30,400)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers to other asset categories</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,053,290)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfer to intangible assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(11,865)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment', window );">Transfer to Investment Property</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(13,989)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,217,052<span></span>
</td>
<td class="nump">3,282,436<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember', window );">Construction in progress [Member] | Cost [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,282,436<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,217,052<span></span>
</td>
<td class="nump">3,282,436<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember', window );">Construction in progress [Member] | Accumulated Depreciation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Other [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">80,135<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment', window );">Effect of foreign exchange differences</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">56<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Acquisitions</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">41,574<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsPropertyPlantAndEquipment', window );">Write-off</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(149)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(25,038)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers to other asset categories</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(11,048)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConsolidationCBSIPropertyPlantAndEquipment', window );">Consolidation CBSI</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">4,756<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">90,286<span></span>
</td>
<td class="nump">80,135<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Other [Member] | Cost [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">355,768<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">386,144<span></span>
</td>
<td class="nump">355,768<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Other [Member] | Accumulated Depreciation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(275,633)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterestPropertyPlantAndEquipment', window );">Capitalized interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(295,858)<span></span>
</td>
<td class="num">R$ (275,633)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Other [Member] | Right-of-use assets [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Right of use- Initial recognition</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">20,560<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Other [Member] | Right-of-use assets [Member] | Cost [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Right of use- Initial recognition</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">16,499<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Other [Member] | Right-of-use assets [Member] | Accumulated Depreciation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment', window );">Right of use- Initial recognition</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (13,018)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Refer basically to railway assets such as courtyards, tracks, mines and dormant and in the group leasehold improvements, vehicles, hardware.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_73_e_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause vii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_73_e_vii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 75<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_75_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisposalsPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_73_e_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisposalsPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_73_e_viii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2019-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AroUpdatesPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount represent updates property plant and equipment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AroUpdatesPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CapitalizedInterestPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to capitalized interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CapitalizedInterestPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ConsolidationCBSIPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to consolidation cbsi.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ConsolidationCBSIPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OthersPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to others.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OthersPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to right of use- initial recognition.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_RightOfUseInitialRecognitionPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_RightOfUseRemesurementPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to right of use - remesurement .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_RightOfUseRemesurementPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=ifrs-full_RightofuseAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=ifrs-full_RightofuseAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>175
<FILENAME>R60.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6691031168">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>24 FINANCIAL INCOME (EXPENSES) (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialIncomeExpensesAbstract', window );"><strong>Financial Income Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfFinancialIncomeExpensesTableTextBlock', window );">Schedule of financial income (expenses)</a></td>
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<tr>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
<tr>
    <td><b>Financial income</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="vertical-align: top; text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="vertical-align: top; text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
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<tr>
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    <td>&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="vertical-align: top; text-align: right">&#160;</td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>295,074</b></td></tr>
<tr>
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    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(1,128,520) </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(988,821)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(827,841)</td></tr>
<tr>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(867,785) </td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1,020,867)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(1,610,714)</td></tr>
<tr>
    <td>Related parties</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(16,092)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Leases</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(49,118)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Capitalized interest (notes 9 and 29)</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">117,189</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">71,611</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">91,957</td></tr>
<tr>
    <td>Interest, fines and late payment charges</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(104,357)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(71,100)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(72,343)</td></tr>
<tr>
    <td>Commission and bank fees</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(217,784)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(182,179)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(159,088)</td></tr>
<tr>
    <td>PIS/COFINS over financial income</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(25,176)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(84,404)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(21,926)</td></tr>
<tr>
    <td>Insuranre garantee</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(29,191)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Other financial expenses</td>
    <td>&#160;</td>
    <td style="text-align: right">(258,049)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">19,614</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(142,296)</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>(2,562,791)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>(2,272,238)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>(2,742,251)</b></td></tr>
<tr>
    <td><b>Inflation adjustment and exchange differences,
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    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Inflation adjustments, net</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">85,451</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1,035)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(10,556)</td></tr>
<tr>
    <td>Exchange rates, net</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(37,872)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(532,883)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(5,665)</td></tr>
<tr>
    <td>Exchange gain (losses) on derivatives</td>
    <td>&#160;</td>
    <td style="text-align: right">4,986</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(1)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(229)</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>52,565</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>(533,919)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>(16,450)</b></td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td><b>Financial income (expenses), net</b></td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(2,131,184)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(1,495,643)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: top; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(2,463,627)</b></td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td><b>Statement of gains and (losses) on derivative
    transactions</b></td>
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>Dollar - to - euro swap</td>
    <td>&#160;</td>
    <td style="text-align: right">783</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(1)</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">(229)</td></tr>
<tr>
    <td>CDI x Dollar swap (note 12)</td>
    <td>&#160;</td>
    <td style="text-align: right">4,203</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>4,203</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(1)</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: top; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(229)</b></td></tr>
<tr>
    <td>Future DI</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: top; text-align: right">&#160;</td>
    <td style="text-align: right">28,503</td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>28,503</b></td></tr>
<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>4,986</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>(1)</b></td>
    <td style="border-bottom: Black 2.25pt double; vertical-align: top; text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>28,274</b></td></tr>
</table>
<p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">(1)&#160;&#160;&#160;
Refers mainly to the monetary adjustment of the recognition of the non-inclusion of ICMS in the PIS and COFINS calculation basis
in the amount of R$160,609 as of December 31,2019 (R$1,106,097 as of December 31,2018).</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule disclosing information related to the summary of financial income expenses .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>176
<FILENAME>R159.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6816110224">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>20 PAYMENT TO SHAREHOLDERS (Details) - BRL (R$)<br> R$ / shares in Units, R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>May 29, 2019</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PaymentToShareholdersAbstract', window );"><strong>Payment To Shareholders [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToOwnersOfParent', window );">Profit for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,789,067<span></span>
</td>
<td class="nump">R$ 5,074,136<span></span>
</td>
<td class="nump">R$ 10,272<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DividendsEInterestOnEquityPrescribed', window );">Dividends and interest on equity prescribed</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,209<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProfitForTheYearNet', window );">Allocation of profits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,791,276<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProposedDestinationAbtract', window );"><strong>Proposed destination:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_StatutoryReserve', window );">Legal reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">R$ (89,454)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfLegalReserve', window );">Legal reserve (%)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumMandatoryDividend', window );">Mandatory minimum dividends:</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">R$ (424,903)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfDividends', window );">Mandatory minimum dividends: (%)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InterimDividendsApprovedByRCA', window );">Interim dividends approved by RCA on 09/18/2019</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">R$ (412,659)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProposedDividend', window );">Proposed dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(12,244)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_StatutoryReserveofWorkingCapital', window );">Intended for statutory reserve of working capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,276,919)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Total</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 11,361,932<span></span>
</td>
<td class="nump">R$ 10,013,440<span></span>
</td>
<td class="nump">R$ 8,288,229<span></span>
</td>
<td class="nump">R$ 7,384,521<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_WeightedAverageShares', window );">Weighted average number of shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,380,114,547<span></span>
</td>
<td class="nump">1,373,250,595<span></span>
</td>
<td class="nump">1,357,133,047<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaidOrdinarySharesPerShare', window );">Dividends per share</a></td>
<td class="nump">R$ 0.650910577<span></span>
</td>
<td class="nump">R$ 0.299003394<span></span>
</td>
<td class="nump">R$ 0.307875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CurrentLiabilitiesOnEquityAbtract', window );"><strong>In current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DividendsPaidOnShareholdersEquityLiabilites', window );">Dividends, beginning balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 900,541<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InterimDividendsOnShareholdersEquityLiabilites', window );">Interim dividends approved on 09/18/2019</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">412,659<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProposedDividendOnShareholdersEquityLiabilites', window );">Proposed dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12,244<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DividendsAndInterestOnShareholdersEquityLiabilites', window );">Dividends and interest on equity prescribed</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,209)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DividendsPaidInExcerciseOnShareholdersEquityLiabilites', window );">Dividends paid in the exercise</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,309,983)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DividendsPaidOnShareholdersEquityLiabilites', window );">Dividends, ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 13,252<span></span>
</td>
<td class="nump">R$ 900,541<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsPaidOrdinarySharesPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends paid per ordinary share.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 34<br> -IssueDate 2019-01-01<br> -Paragraph 16A<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=34&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16A_f&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsPaidOrdinarySharesPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81B<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81B_a_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_StatutoryReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing reserves created based on legal requirements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_StatutoryReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WeightedAverageShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2019-01-01<br> -Paragraph 70<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_70_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WeightedAverageShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CurrentLiabilitiesOnEquityAbtract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to current liabilities on equity abtract.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CurrentLiabilitiesOnEquityAbtract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DividendsAndInterestOnShareholdersEquityLiabilites">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount related to dividend interest on equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DividendsAndInterestOnShareholdersEquityLiabilites</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DividendsEInterestOnEquityPrescribed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to dividends e interest on equity prescribed.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DividendsEInterestOnEquityPrescribed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DividendsPaidInExcerciseOnShareholdersEquityLiabilites">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount related to dividend paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DividendsPaidInExcerciseOnShareholdersEquityLiabilites</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DividendsPaidOnShareholdersEquityLiabilites">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount related to dividend paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DividendsPaidOnShareholdersEquityLiabilites</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InterimDividendsApprovedByRCA">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interim dividends approved by RCA.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InterimDividendsApprovedByRCA</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InterimDividendsOnShareholdersEquityLiabilites">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to interim dividends on shareholders equity liabilites.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InterimDividendsOnShareholdersEquityLiabilites</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_MinimumMandatoryDividend">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of mandatory minimum dividends.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_MinimumMandatoryDividend</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PaymentToShareholdersAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PaymentToShareholdersAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PercentageOfDividends">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of mandatory minimum dividends.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PercentageOfDividends</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PercentageOfLegalReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of legal reserve.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PercentageOfLegalReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProfitForTheYearNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of allocation of profit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProfitForTheYearNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProposedDestinationAbtract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to proposed destination abtract.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProposedDestinationAbtract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProposedDividend">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of proposed dividend.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProposedDividend</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProposedDividendOnShareholdersEquityLiabilites">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount related to proposed dividend.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProposedDividendOnShareholdersEquityLiabilites</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_StatutoryReserveofWorkingCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of intended for statutory reserve of working capital.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_StatutoryReserveofWorkingCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>177
<FILENAME>R151.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6813102464">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>18 RELATED-PARTY BALANCES AND TRANSACTIONS (Details 5) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RelatedPartyTransactionsAbstract', window );"><strong>Related party transactions [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits', window );">Short-term benefits for employees and officers</a></td>
<td class="nump">R$ 37,452<span></span>
</td>
<td class="nump">R$ 32,848<span></span>
</td>
<td class="nump">R$ 39,721<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits', window );">Post-employment benefits</a></td>
<td class="nump">109<span></span>
</td>
<td class="nump">105<span></span>
</td>
<td class="nump">110<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensation', window );">Key management personnel compensation</a></td>
<td class="nump">R$ 37,561<span></span>
</td>
<td class="nump">R$ 32,953<span></span>
</td>
<td class="nump">R$ 39,831<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_KeyManagementPersonnelCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_KeyManagementPersonnelCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RelatedPartyTransactionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RelatedPartyTransactionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>178
<FILENAME>R155.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6796125936">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>19 SHAREHOLDERS' EQUITY (Details 1) - shares<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NumberOfSharesRepurchased', window );">Number bought back</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7,409,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Balance in treasury</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,387,524,047<span></span>
</td>
<td class="nump">1,387,524,047<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=sid_BuybackProgram9Member', window );">Buyback program 9 [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BoardsAuthorizationDate', window );">Board's Authorization</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">03/31/2015<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesAuthorised', window );">Authorized quantity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">32,770,055<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BuybackProgramPeriod', window );">Program Period</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">From 4/01/2015 to 6/30/2015<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Balance in treasury</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">30,391,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=sid_BuybackProgram9Number2Member', window );">Buyback program [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BoardsAuthorizationDate', window );">Board's Authorization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">04/20/2018<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesAuthorised', window );">Authorized quantity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">30,391,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BuybackProgramPeriod', window );">Program Period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">From 4/20/2018 to 4/30/2018<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MinimumAndMaximumBuybackPrice', window );">Minimum and maximum buyback price</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">Not applicable<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DisposalOfShares', window );">Disposal of shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">22,981,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Balance in treasury</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7,409,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">There was no share buyback in this program.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesAuthorised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares authorised.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_79_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesAuthorised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_79_a_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_BoardsAuthorizationDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to boards authorization date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_BoardsAuthorizationDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_BuybackProgramPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to buyback program period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_BuybackProgramPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DisposalOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about disposal of shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DisposalOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_MinimumAndMaximumBuybackPrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to minimum and maximum buyback price.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_MinimumAndMaximumBuybackPrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NumberOfSharesRepurchased">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about number of shares repurchased.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NumberOfSharesRepurchased</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=sid_BuybackProgram9Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=sid_BuybackProgram9Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=sid_BuybackProgram9Number2Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=sid_BuybackProgram9Number2Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>179
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823787456">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>20 PAYMENT TO SHAREHOLDERS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PaymentToShareholdersAbstract', window );"><strong>Payment To Shareholders [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DisclosureOfPaymentToShareholdersExplanatory', window );">PAYMENT TO SHAREHOLDERS</a></td>
<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>20&#160;&#160;&#160;&#160;
PAYMENT TO SHAREHOLDERS</b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company's Bylaws provide the distribution of 25% minimum dividends of adjusted net income under the law, to the shareholders.
The dividends are calculated in accordance with the Company&#8217;s Bylaws and in accordance with the Brazilian Corporate Law.
The following is the calculation of dividends for 2019:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 3%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 17%">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td></tr>
<tr style="vertical-align: bottom">
    <td><b>Profit for the year</b></td>
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    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1,789,067</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8pt">Dividends and  interest
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    2,209</td></tr>
<tr style="vertical-align: bottom">
    <td><b>Allocation of profits</b></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1,791,276 </b></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td><b>Proposed destination:</b></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8pt">Legal reserve</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center">5%</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (89,454)</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8pt">Mandatory minimum dividends:</td>
    <td style="text-align: center">25%</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (424,903)</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8pt">Interim dividends approved
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (412,659)</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 16pt">- Proposed dividends</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (12,244)</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8pt">Intended for statutory
    reserve of working capital</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
    (1,276,919)</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
    (1,791,276)</b></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>Weighted average number of shares</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">&#160; 1,380,114,547</td></tr>
<tr style="vertical-align: bottom">
    <td>Dividends per share</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    0.307875</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-decoration: underline"><b><u>In
    current liabilities</u></b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td><b>Dividends to be paid on December 31, 2018</b></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    900,541</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8pt">Interim dividends approved
    on 09/18/2019</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    412,659</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8pt">Proposed dividends</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    12,244</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8pt">Dividends and  interest
    on equity prescribed</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (2,209)</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8pt">&#160;Dividends paid
    in the exercise</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
    (1,309,983)</td></tr>
<tr style="vertical-align: bottom">
    <td><b>Dividends to be paid on December 31, 2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    13,252 </b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">At
the Annual General Meeting held on April 26, 2019, the payment of the minimum mandatory dividend for the year 2018 was approved,
amounting to R$898,332, corresponding to R$ 0.650910577222 per share. Dividends were paid as of May 29, 2019, without monetary
adjustment, according Notice to Shareholders disclosed on May 27, 2019.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Board of Directors' Meeting held on September 18, 2019 approved the distribution of interim dividends based on the profits earned
on the balance sheet as of June 30, 2019 in the amount of R$ 412,659, corresponding to R$ 0.299003394462 per share. Dividends
were paid as of September 30, 2019, without monetary adjustment, according Notice to Shareholders disclosed on the date of approval.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">In
accordance with the Company's Bylaws on December 31, 2019, the Company reverted to the retained earning accounts, the amount of
R$ 1,874 and R$ 335, related to dividends and interest on equity prescribed, respectively, which will be submitted to the resolution
of the Annual General Meeting.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_79"></a>In
2019, the distributions of dividends and interest on equity were approved as follows:</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 85%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"><b>&#160;Consolidated
    </b></td></tr>
<tr>
    <td>Dividend</td>
    <td style="text-align: right">1,856,297</td></tr>
<tr>
    <td>Interest on equity</td>
    <td style="text-align: right">65,020</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,921,317
    </b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">In
2019, dividends and interest on equity were paid as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"><b>&#160;Dividend
    </b></td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"><b>&#160;Interest
    on equity </b></td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: center"><b>&#160;TOTAL
    </b></td></tr>
<tr>
    <td>Controlling shareholders</td>
    <td style="text-align: right">1,309,983</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,309,983</td></tr>
<tr>
    <td>Non-controlling shareholders (*)</td>
    <td style="text-align: right">545,306</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">65,020</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">610,326</td></tr>
<tr>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,855,289
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>65,020
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,920,309
    </b></td></tr>
</table>
<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
Refers to dividends and interest on equity distributed to minority shareholders of CSN Minera&#231;&#227;o.</p><span></span>
</td>
</tr>
</table>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795248912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>16 PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsAbstract', window );"><strong>Provision For Tax Social Security Labor Civil And Environmental Risks And Judicial Deposits [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory', window );">PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS</a></td>
<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>16&#160;&#160;&#160;&#160;
PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS</b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Claims
of different nature are being challenged at the appropriate courts. Details of the accrued amounts and related judicial deposits
are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td colspan="3" style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Consolidated</b></p>
        <p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p></td></tr>
<tr>
    <td>&#160;</td>
    <td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Accrued
    liabilities</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid">&#160;</td>
    <td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Judicial
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<tr>
    <td style="width: 53%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td>
    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 10.9pt; width: 11%; text-align: right; text-indent: -10.9pt"><b>12/31/2018</b></td></tr>
<tr>
    <td style="text-indent: 9pt">Tax</td>
    <td style="text-align: right">128,411</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">118,490</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">31,060</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">46,321</td></tr>
<tr>
    <td style="text-indent: 9pt">Social security</td>
    <td style="text-align: right">7,039</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">70,084</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="text-indent: 9pt">Labor</td>
    <td style="text-align: right">305,309</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">362,228</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">227,213</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">214,625</td></tr>
<tr>
    <td style="text-indent: 9pt">Civil</td>
    <td style="text-align: right">138,990</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">210,264</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">53,771</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">22,024</td></tr>
<tr>
    <td style="text-indent: 9pt">Environmental</td>
    <td style="text-align: right">43,498</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">31,390</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">3,731</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,900</td></tr>
<tr>
    <td style="text-indent: 9pt">Deposit of a guarantee</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right">&#160;</td>
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    <td style="border-bottom: Black 2.25pt double; text-align: right">12,596</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right">12,182</td></tr>
<tr>
    <td style="text-indent: 9pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>623,247</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>792,456
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    <td style="text-align: right">&#160;</td>
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</table>





<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
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<tr>
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<tr>
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</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_65"></a>&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
changes in the provision for tax, social security, labor, civil and environmental risks in the year ended December 31, 2019 were
as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 40%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
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<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Accrued
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Net
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
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    <td>&#160;</td>
    <td style="text-align: right">118,490</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">25,019</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,188</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(19,286)</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td>Social security</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">70,084</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,386</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">91</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(67,522)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">7,039</td></tr>
<tr>
    <td>Labor</td>
    <td>&#160;</td>
    <td style="text-align: right">362,228</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">36,133</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">59,502</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(152,554)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">305,309</td></tr>
<tr>
    <td>Civil</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">210,264</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">65,817</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">12,465</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(149,556)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">138,990</td></tr>
<tr>
    <td>Environmental</td>
    <td>&#160;</td>
    <td style="text-align: right">31,390</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">9,629</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,091</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(1,612)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">43,498</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>792,456</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>140,984
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>80,337
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(390,530)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>623,247
    </b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
provision for tax, social security, labor, civil and environmental liabilities was estimated by management and is mainly based
on the legal counsel&#8217;s assessment and only proceedings for which the risk is classified as probable loss are accrued. Additionally,
this provision includes tax liabilities resulting from lawsuits filed by the Company, subject to SELIC (Central Bank&#8217;s policy
rate).</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b><u>Tax
lawsuits</u></b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
main lawsuits that are considered by the external legal advisors as probable loss, which CSN or its subsidiaries are parties are
as follows: (i) ISS tax assessments notices; (ii) Differences between calculated and paid ICMS; (iii) Consignment action for payment
of social security contributions; (iv) requests for compensation not approved due to the lack of credit rights.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b><u>Labor
lawsuits</u></b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
of December 31, 2019, the Group is a defendant in 7,590 labor lawsuits. Most of the claims relate to subsidiary and/or joint liability,
salary equalization, health hazard premiums and hazardous duty premiums, overtime pay, health care plan, indemnity claims resulting
from alleged occupational diseases or on-the-job accidents, breaks between working hours, and differences in profit sharing from
1997 to 1999 and from 2000 to 2003.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">During
the year ended December 31, 2019 there were addition or write-off movements in labor lawsuits arising from the definite conclusion
and the constant revision of the Company&#8217;s accounting estimates related to the provision for contingencies that take into
consideration the different nature of the claims made, as required by the Company&#8217;s accounting policies.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_66"></a><b><u>Civil
lawsuits</u></b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b><u>&#160;</u></b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Among
the civil lawsuits in which the Company is a defendant are claims for compensation. Generally, these lawsuits result from work
accidents, occupational diseases and contractual litigation related to the industrial activities of the Group, real estate actions,
healthcare plan.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b><u>Environmental
lawsuits</u></b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Among
the environmental administrative / judicial proceedings in which the Company is a defendant include mainly administrative proceedings
for alleged environmental irregularities and the regularization of environmental licenses; at the judicial level, the Company
is a party to actions collecting the fines imposed for such alleged environmental irregularities and public civil actions claiming
regularization with compensation, in most cases claiming environmental recovery. In general, these proceedings arise from alleged
impacts to the environment related to the Company&#8217;s industrial activities.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
environmental processes are highly complex to estimate the value at risk, because they should be taken into consideration, among
various aspects, procedural development, the extent of any damage and projected repair costs.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">There
are other environmental processes for which it is not yet possible to assess the risk and contingency amount due to the aforementioned
complexity of estimation, the peculiarities of the matters involving them and also their procedural stages. The main environmental
judicial and administrative procedures are listed below:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;In
2018, the Company celebrated TAC 07/2018, which aims to adopt environmental improvements within the scope of the UPV. The obligations
of TAC 07/2018 are linked to the Environmental Operating Authorization (&#8220;AAF&#8221;) n&#186; IN 002019, valid until October
2024, whose purpose is to authorize the regular operation of the UPV during compliance with TAC 07/2018.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;In
July 2012, the Public Ministry of the State of Rio de Janeiro, (&#8220;<i>Minist&#233;rio P&#250;blico do Estado do Rio de Janeiro</i>&#8221;
or &#8220;MPE/RJ&#8221;) and the Public Federal Ministry (&#8220;<i>Minist&#233;rio P&#250;blico Federal</i>&#8221; or &#8220;MPF&#8221;)
filed a separate public civil action in the state and Federal Courts alleging, in existence of supposed contaminated area in the
Condominium Volta Grande IV. In view of the conflict of jurisdiction to judge actions, the Superior Court of Justice (&#8220;<i>Superior
Tribunal de Justi&#231;a</i>&#8221; or &#8220;STJ&#8221;) declared the jurisdiction of the Federal Court to prosecute and judge
such actions. In brief, the MPF maintains that the company should (i) remove wastings left in industrial landfill areas in the
city of Volta Redonda and (ii) transfer 750 residences of the Volta Grande IV condominium, also in the city of Volta Redonda.
These requirements were denied by the Court, which determined the presentation of a schedule to investigate the area and, if necessary,
to remediate the potential issues raised by the MPF. The aforementioned schedule was presented and all the surveys performed during
the investigation including the risk assessment and intervention plan were concluded in April 30, 2014. Also, there are actions
initiated by owners of the residential condominium mentioned above to be reimbursed for material and moral damages, not yet judged.</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;In
January 2014, it was distributed an Annulment Action with the purpose of declaring the nullity of an Assessment Notice issued
by INEA for the alleged contamination of the soil and groundwater in the Volta Grande IV Condominium. The penalty was a simple
fine, in the amount of R$35 million. The request for the preliminary suspension of the chargeability of the debt was not assessed,
which is why INEA filed a Tax Enforcement Action. Declared connection between actions. An application for suspension of the procedure
was filed until the conclusion of the investigation in the ACP Volta Grande IV.</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;With
regards to other supposedly contaminated areas in Volta Redonda, the Public Ministry initiated three public civil actions claiming
for environmental remediation and indemnification related to certain areas denominated Marcia I, II, III and IV, Wandir I and
II and Reciclam. Regarding to Marcia I, the phase of producing evidence has ended and is being analyzed for judgment. The other
claims are at initial stage and CSN are currently performing environmental studies that will determine the extent of possible
environmental damages related to soil contamination, as well as the action plan to fulfill with the legislation in force. As soon
as the studies are concluded, they will be presented and added to the pleadings.</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;
In 2015, the Public Federal Ministry initiated a public civil action against CSN claiming for the adequacy and regularization
for the emission of particles from the UPV and the stoppage of its operations. According to CONAMA Resolution n. &#186; 436/2011,
the companies have to adjust the emission of particles to match to the new legal standards required by December 2018, which should
be compatible with INEA the schedule of actions and measures foreseen in TAC 07/2018.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#160;</p>






<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><a name="page_67"></a><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;In
2016, CSN were mentioned in public civil action proposed by the Public Federal Ministry and the Public Ministry of the State of
Rio de Janeiro in relation to a supposedly irregular waste deposit in the landfill area named "Aterro Panco". The claimings are
for the recovery of degraded areas, compensation for damages to fauna and flora and to human health, as well as indemnification
for material and moral damages caused to the environment.</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>



<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;In
1988, the Public Federal Ministry initiated a public civil action against CSN for a supposedly environmental contamination and
pollution of the Paraiba do Sul river supposedly caused by our industrial activities of UPV. In 1995, the court determined the
meeting of cases No. 15,497; 17,563; No. 7,304; and, No. 7,624, in view of the connection characterized and determined the joining
of the four actions.</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;The
Federal Regional Court of the Second Region maintained the first instance conviction, reiterating the Company's obligation to
compensate for possible environmental damage caused to the ecosystem. The Company appealed to the Superior Court of Justice (STJ),
which accepted the appeal and annulled the previous decisions, determining the return of the records to the 1st Instance to resume
the process.</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>&#183;&#160;</b>&#160;&#160;&#160;&#160;In
2010, a civil investigation was launched to verify (i) the environmental requirements for the CSN project in the city of Arcos
(cement plant); (ii) monitoring and mitigation of the environmental impacts of our productive activities; (iii) conformity of
the conditions our environmental licenses, including the creation of a museum within the Corumb&#225; ecological station and the
creation of a Private Reserve of Natural Heritage; and (iv) measures for preservation of&#160; cultural heritage and adoption
of compensatory measures. In February 2, 2011 a Term of Undertaking was signed (&#8220;TAC&#8221;) to assure the fulfillment of
the obligations raised by the Public Ministry. In December 2019, the TAC's final filing and settlement of obligations, without
the payment of fines by CSN, was ratified by the Council of the Public Ministry.&#160;<br /></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;In
2009 and 2010, we signed Judicial Agreements (&#8220;TAJ&#8221;) with the Public Federal Ministry to recover environmental liabilities
caused by our coal mining activities in the Southeast of Santa Catarina until the 90&#8217;s. The environmental liabilities reached
by the TAJ include the restoration of certain degraded areas. In March 2018, the parties renegotiated a new agreement, with the
extension of the construction schedule until 2030, which was legally approved on 06/06/18.The Company is currently negotiating
with the Public Federal Ministry the suspension of the TAJ terms for trading and adjusting the obligations and planned compensatory
measures.</p>

<p style="text-align: justify; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif"></p>

<p style="text-align: justify; margin: 0pt 0 0pt 18pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;
In July 2018, the Company and Harsco Metals ("Harsco"), a contracted company, were named in a new public civil action jointly
filed by the Federal Public Ministry and the Public Prosecutor's Office of the State of Rio de Janeiro, due to the irregular deposit
of waste (steel slag) in the area called "Slag Processing Yard". The decision issued established a certain limitation in the monthly
dispatch of the slag to the said yard, reduction of the height of the piles, removal of the excess of the stored material, which
finally had its effects suspended by preliminary decision. The Company and Harsco have been looking for alternatives to solve
this problem and are working on a plan of action with a feasible schedule, due to the concern with the impacts that can be generated
by the abrupt removal of the yard material within the deadline established in the preliminary decision.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;In
January 1995, in the Municipality of Volta Redonda/RJ (&#8220;MVR&#8221;), the ACP was filed claimed to CSN to comply with 26
items of Compensatory Environmental Programs. After the dispute, the parties entered into Transaction (1995), establishing CSN's
effective obligations, as well as environmental compensation, ratified in court by judgment. The Municipality of Volta Redonda
disagreed about the approved agreement and in 2015 the process of liquidation of unfulfilled obligations was initiated. On December
27, 2018, a new agreement was signed between CSN and the MRV, to put an end to the legal dispute, through reciprocal concessions
from the parties, with the MVR expressly waiving the right on which the lawsuit is based and to CSN an additional investment in
the amount of R$21 million, with 30% of this amount being allocated to services of environmental interest, preservation works,
improvement and recovery of the quality of the environment of Volta Redonda. In 2019, the agreement signed between CSN and MVR
was approved with the effective disbursement by CSN of R$ 25MM, following the appellate prosecutor's office, which is awaiting
judgment.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"><b>&#183;&#160;</b>&#160;&#160;&#160;&#160;&#160;&#160;
In August 2017, CSN initiated an annulment action against the tax assessment notice that imposed a fine on CSN (R$25 million &#8211;
updated until December/19), for alleged water pollution in the Para&#237;ba do Sul River, with discharge of effluent from the
ETE (Effluent Treatment Station) of Blast Furnace # 2, due to accident occurred on 11/27/2010. The enforceability of the fine
is suspended by virtue of an injunction granted in a writ of mandamus until final decision of the appeal phase that discusses
the guarantee offered to the court (suitable guarantee) for the grant of guardianship.</p>

<p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
In December 2019, a Public Civil Action was initiated against Sepetiba TECON and INEA aiming at suspending the environmental licensing
processes of the Sepetiba TECON container terminal until the study of the environmental &#160;&#160;&#160;&#160; support capacity
of Sepetiba Bay is carried out, and the INEA to refrain from licensing new ventures or potentially polluting activities on the
site, which may harm the socio-environmental balance of the Bay and the preservation of marine fauna. Sepetiba TECON became aware
of the action through news published on the MPF website. On 12/19/19, the court rejected the request for urgent relief requested
by the MPF, as well as the Federal Union and IBAMA's decision was determined. Citation is awaited.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#160;</p>






<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"><a name="page_68"></a><b>&#183;&#160;</b>&#160;&#160;&#160;&#160;&#160;&#160;In
June 2019, CSN filed a lawsuit against the INEA Notification, which determined the suspension of operations for handling solid
bulk in TECON due to the alleged lack of activity forecast in the object of the respective Operation License. A preliminary injunction
was granted to suspend the effects of the Notification and allow the continuation of the solid bulk handling operation until the
final judgment of the action. Decision confirmed on appeal.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#160;</p>



<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;In
relation to mining issues, with the occurrence of the accident involving a Brazilian company in November 2015, the State of Minas
Gerais initiated several civil inquiries aimed at investigating companies in the mining segment, based on the State Dam Inventory
released in 2014. These procedures are intended to investigate structures that do not have technical stability guaranteed by an
external auditor, or whose stability has not been attested due to the lack of documents or technical data. In August 2016, the
Company was cited in a similar public civil action, in relation to the structure of Dique do Engenho Dam. Documents were submitted
to the state authorities that prove the stability and safety of the said dam. It is expected that this case will also be closed,
for the same reasons as the previous one.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<u>Other administrative and judicial proceedings</u></p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
table below shows a summary of the carrying amounts of the main legal matters with possible risk of loss and the amounts on December
31, 2019 and 2018.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 68%; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 2.45pt; width: 15%; text-align: right; text-indent: -2.45pt"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Assessment Notice and imposition of fine (AIIM)
    - Income tax and social contribution - Capital gain on sale of Namisa's shares</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">12,412,964</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">11,812,071</td></tr>
<tr>
    <td>Assessment Notice and Imposition of fine (AIIM)
    - Income tax and Social contribution - Disallowance of deductions of goodwill generated in the reverse incorporation of Big
    Jump by Namisa.</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">3,867,663</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">3,722,888</td></tr>
<tr>
    <td>Assessment Notice and Imposition of fine (AIIM)
    - Income tax and Social contribution - Disallowance of interest on prepayment arising from supply contracts of iron ore and
    port services</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">2,249,708</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,165,088</td></tr>
<tr>
    <td>Assessment Notice and imposition of fine (AIIM)
    - Income tax and social contribution due to profits from foreign subsidiaries for years 2008, 2010, 2011 and 2014<sup>(1)</sup></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">2,946,288</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,891,149</td></tr>
<tr>
    <td>Tax foreclosures - ICMS - Electricity credits</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,022,371</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">974,479</td></tr>
<tr>
    <td>Offset of taxes that were not approved by the
    Federal Revenue Service - IRPJ/CSLL, PIS/COFINS and IPI</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,100,564</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,481,382</td></tr>
<tr>
    <td>Disallowance of the ICMS credits - Transfer
    of iron ore</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">567,534</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">529,607</td></tr>
<tr>
    <td>ICMS - Refers to the transfer of imported raw
    material at an amount lower than the price disclosed in the import documentation</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">310,349</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">294,527</td></tr>
<tr>
    <td>Disallowance of the tax loss and negative basis
    of social contribution arising from the adjustments in the SAPLI</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">538,268</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">516,583</td></tr>
<tr>
    <td>Assessment Notice- IRRF- Capital Gain of CFM
    vendors located abroad</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">254,850</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">243,007</td></tr>
<tr>
    <td>CFEM &#8211; difference of understanding between
    CSN and DNPM on the calculation basis <sup>(2)</sup></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,020,266</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">311,582</td></tr>
<tr>
    <td>Assessment Notice- ICMS- questions about sales
    for incentive area</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,015,812</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">976,438</td></tr>
<tr>
    <td>Other tax lawsuits (federal, state, and municipal)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">4,478,014</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">3,625,167</td></tr>
<tr>
    <td>Social security lawsuits</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">325,492</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">287,823</td></tr>
<tr>
    <td>Enforcement action applied by Brazilian antitrust
    authorities (CADE)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">93,212</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">101,683</td></tr>
<tr>
    <td>Other civil lawsuits</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,721,753</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">922,171</td></tr>
<tr>
    <td>Labor and social security lawsuits</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,565,237</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,537,078</td></tr>
<tr>
    <td>Tax foreclosures &#8211; Fine &#8211; Volta
    Redonda IV <sup>(3)</sup></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">84,599</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">75,530</td></tr>
<tr>
    <td>Other environmental lawsuits</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">215,691</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">144,235&#160;</p></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>35,790,635</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>31,612,488</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(1)
On October 15, 2019, CSN received a new tax assessment requesting the payment of IRPJ / CSLL referring to profits earned by a
foreign contractor, in the total amount of R$1 Billion;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(2)
On December 23, 2019, CSN Minera&#231;&#227;o received 03 (three) new Notifications of Launches demanding payment of differences
in the payment of CFEM, in the total amount of R$689 million;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(3)
On April 8, 2013, INEA imposed on CSN a fine of R$ 35 million in respect of the aspects involving the Volta Grande IV condominium,
determining that the actions already considered and discussed in the civil suit filed in July 2012. In connection with the application
of this fine, an annulment action was distributed, in January 2014, to the 10th Civil Court of the State of Rio de Janeiro, seeking
the annulment of the fine and its effects. In parallel, INEA filed a tax enforcement action in order to enforce the amount of
the fine imposed. The aforementioned Tax Enforcement action was distributed in May 2014 to the 4th Volta Redonda Active Debt Registry
in the State of Rio de Janeiro. Currently, said enforcement action is suspended until the judgment of the annulment action, in
order to avoid conflicting decisions.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_69"></a>The
assessments made by the legal counsel define these administrative and judicial proceedings as entailing risk of possible loss
and, therefore, no provision was recorded in conformity with Management&#8217;s judgment and accounting practices adopted in Brazil.</p><span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 37<br> -IssueDate 2019-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2019-en-r&amp;doctype=Standard&amp;dita_xref=IAS37_g84-92_TI<br> -URIDate 2019-03-27<br></p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6691179168">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 6) - Benefits of Pension Plans [Member] - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset', window );">Loss due to change in financial assumptions</a></td>
<td class="nump">R$ 472,715<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset', window );">Loss due to experience adjustments</a></td>
<td class="nump">4,601<span></span>
</td>
<td class="text">&#160;<span></span>
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</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset', window );">Return on plan assets (less interest income)</a></td>
<td class="num">(444,348)<span></span>
</td>
<td class="num">R$ (51,213)<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset', window );">Change in asset limit (excluding interest income)</a></td>
<td class="nump">73,039<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="ro">
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<td class="nump">R$ 106,007<span></span>
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<td class="num">R$ (15,224)<span></span>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_c_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Interest expense (income), net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_c_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to change in the asset&amp;#8217;s limit (excluding interest income).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember</td>
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<td><strong> Data Type:</strong></td>
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<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6796442560">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 16)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GeneralMortalityTableDescription', window );">General mortality table</a></td>
<td class="text">Millennium Plan: 9.69%  Plan 35%: 9.60%    Supplementation: 9.59%<span></span>
</td>
<td class="text">Millennium Plan: AT-2000 smoothed down by 10% segregated by gender. Plans 35%: AT-2000 Male aggravated by 15%. Supplementation: AT-2000 aggravated by 10% segregated by gender.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation', window );">Inflation rate</a></td>
<td class="nump">3.61%<span></span>
</td>
<td class="nump">4.75%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember', window );">Post-employment Healthcare Benefits [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GeneralMortalityTableDescription', window );">General mortality table</a></td>
<td class="text">AT 2000 segregated by gender<span></span>
</td>
<td class="text">AT 2000 segregated by gender<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfDiscountRates', window );">Actuarial nominal discount rate</a></td>
<td class="nump">6.78%<span></span>
</td>
<td class="nump">9.62%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation', window );">Inflation rate</a></td>
<td class="nump">3.61%<span></span>
</td>
<td class="nump">4.75%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor', window );">Real increase in medical costs based on age (Aging Factor)</a></td>
<td class="text">0,5% - 3,00% real a.a.<span></span>
</td>
<td class="text">0.5% - 3.00%real a.a<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfMedicalCostTrendRates', window );">Nominal increase medical costs growth rate</a></td>
<td class="nump">6.98%<span></span>
</td>
<td class="nump">8.15%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AverageMedicalCostClaimCost', window );">Average medical cost</a></td>
<td class="nump">131936.00%<span></span>
</td>
<td class="nump">105465.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionOfDiscountRates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 144<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionOfDiscountRates</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 144<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionOfMedicalCostTrendRates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Medical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 144<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionOfMedicalCostTrendRates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AverageMedicalCostClaimCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the information about average medical cost (Claim cost).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AverageMedicalCostClaimCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_GeneralMortalityTableDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the information about general mortality table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_GeneralMortalityTableDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Real increase in medical costs based on age (Aging Factor)</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>183
<FILENAME>R182.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795325840">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 12) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LiabilitiesOfBenefitPlan', window );">Actuarial liabilities</a></td>
<td class="nump">R$ 912,184<span></span>
</td>
<td class="nump">R$ 905,119<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember', window );">Post-employment Healthcare Benefits [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EmployeeBenefitsLineItems', window );"><strong>EmployeeBenefitsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Present value of obligations</a></td>
<td class="nump">892,396<span></span>
</td>
<td class="nump">897,137<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_LiabilitiesOfBenefitPlan', window );">Actuarial liabilities</a></td>
<td class="nump">R$ 892,396<span></span>
</td>
<td class="nump">R$ 897,137<span></span>
</td>
<td class="nump">R$ 866,784<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitObligationAtPresentValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 57<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitObligationAtPresentValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_LiabilitiesOfBenefitPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilites held by retirement benefit plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_LiabilitiesOfBenefitPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sid_PostEmploymentHealthcareBenefitsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>184
<FILENAME>R172.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795632336">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 EMPLOYEE BENEFITS (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 23, 2019</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PresentValueOfObligationAbstract', window );"><strong>Rollforward of present value of obligation</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BenefitsPaidOrPayable', window );">Benefits paid</a></td>
<td class="nump">R$ 689,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember', window );">Benefits of Pension Plans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PresentValueOfObligationAbstract', window );"><strong>Rollforward of present value of obligation</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Present value of obligations at the beginning of the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 3,087,433<span></span>
</td>
<td class="nump">R$ 3,077,849<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset', window );">Cost of service</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,093<span></span>
</td>
<td class="nump">1,169<span></span>
</td>
<td class="nump">R$ 1,285<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset', window );">Interest cost</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">283,487<span></span>
</td>
<td class="nump">304,132<span></span>
</td>
<td class="nump">322,359<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset', window );">Participant contributions made in the period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,126<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BenefitsPaidOrPayable', window );">Benefits paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(269,995)<span></span>
</td>
<td class="num">(280,493)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset', window );">Actuarial loss/(gain)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">106,007<span></span>
</td>
<td class="num">(15,224)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Present value of obligations at the end of the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 3,581,460<span></span>
</td>
<td class="nump">R$ 3,087,433<span></span>
</td>
<td class="nump">R$ 3,077,849<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BenefitsPaidOrPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of benefits paid or payable for retirement benefit plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2019-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35_b_v&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BenefitsPaidOrPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_f&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitObligationAtPresentValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 57<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitObligationAtPresentValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2019-01-01<br> -Paragraph 141<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_141_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PresentValueOfObligationAbstract</td>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember</td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823693664">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>3 CASH AND CASH EQUIVALENTS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
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<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>3&#160;&#160;&#160;&#160;&#160;&#160;
CASH AND CASH EQUIVALENTS </b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%">&#160;</td>
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    <td style="border-top: Black 1pt solid; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td></tr>
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    <td><b>Current</b></td>
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    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="text-indent: 8.05pt"><b>Cash and cash
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr>
    <td style="text-indent: 16.05pt"><b>Cash and banks</b></td>
    <td style="text-align: right"><b>496,769</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right"><b>1,124,714 </b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right; text-indent: 20pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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<tr>
    <td style="text-indent: 8.05pt"><b>Short-term investments</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="text-indent: 16.05pt"><b>In Brazil:</b></td>
    <td style="text-align: right; text-indent: 16.05pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="text-indent: 24pt">Government securities</td>
    <td style="text-align: right">69,093</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">10,247</td></tr>
<tr>
    <td style="text-indent: 24pt">Private securities</td>
    <td style="text-align: right">462,831</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">609,480</td></tr>
<tr>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>531.924
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>619,727
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<tr>
    <td style="text-indent: 16.05pt"><b>Abroad:</b></td>
    <td style="text-align: right; text-indent: 16.05pt">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="text-indent: 24pt">Private securities</td>
    <td style="text-align: right">60,262</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="text-align: right">503,563</td></tr>
<tr>
    <td><b>Total short-term investments</b></td>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>1,123,290</b></td></tr>
<tr>
    <td><b>Cash and cash equivalents</b></td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>1,088,955
    </b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>2,248,004</b></td></tr>
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<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
funds available established in Brazil, are basically invested in repurchase agreements and Bank Certificate of Deposit (&#8220;CDBs&#8221;)
and yield interest based on the floating of Certificates of Interbank Deposits (&#8220;CDI&#8221;) and government securities are
basically repurchase agreements backed by National Treasury Notes. The Company invests part of the resources through the exclusive
investment funds, whose financial statements have been consolidated in the Company. The funds are managed by BNY Mellon Servi&#231;os
Financeiros DTVM S.A. and Caixa Econ&#244;mica Federal (CEF).</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
funds available abroad are invested in private securities, in banks considered by management as top rated banks and the returns
are based on fixed interest rates</p><span></span>
</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalentsAbstract</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6823722576">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>12 FINANCIAL INSTRUMENTS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInstrumentsAbstract', window );"><strong>Financial instruments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsExplanatory', window );">FINANCIAL INSTRUMENTS</a></td>
<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>12&#160;&#160;&#160;&#160;
FINANCIAL INSTRUMENTS </b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>I
- Identification and measurement of financial instruments</b></p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company can operate with various financial instruments, mainly cash and cash equivalents, including short-term investments, marketable
securities, trade receivables, trade payables, and borrowings and financing. The Company also can operate into derivative transactions,
currency swap, interest rate swap and commodity <i>swap</i> operations.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Considering
the nature of the instruments, the fair value is basically determined using quotations in the open capital market of Brazil and
the Commodities and Futures Exchange. The amounts recorded in current assets and liabilities have immediate liquidity or maturity,
mostly in short time maturity. Considering the term and the characteristics of these instruments, the carrying amounts approximate
the fair values</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Classification of financial instruments</b></p>

<p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 0px; margin-left: 3.5pt; font: 11pt Times New Roman, Times, Serif">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 2,633,173</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="text-indent: 8pt">&#160;</td>
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    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 2,047,931</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td>&#160;</td>
    <td style="text-align: center">7</td>
    <td>&#160;</td>
    <td style="text-align: right">1,364</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="text-indent: 8pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">7,451</td>
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    <td style="text-indent: 8pt">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">845,284</td>
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    <td style="text-align: right">&#160; 845,284</td>
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160; 813,428</td>
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">7</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">846,300</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 846,300</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 706,605</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 706,605</td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: center">8</td>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: right">47,300</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,279,189</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 2,279,189</td></tr>
<tr style="vertical-align: bottom">
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    instruments</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">7</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">4,203</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 4,203</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-indent: 8.05pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>51,503
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>2,279,189
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>1,535,256
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    <td style="text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;
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<tr>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-indent: 8pt">&#160;</td>
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    <td style="text-indent: 8pt">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td>
    <td style="text-align: right">5,681,797</td>
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<tr style="vertical-align: bottom">
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    <td style="text-indent: 8pt">&#160;</td>
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    <td style="text-indent: 8pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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    3,012,654</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">3,408,056</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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<tr>
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    <td style="text-indent: 8pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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    1,121,312</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;
    1,121,312</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; text-align: right">13,252</td>
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    13,252</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; text-align: right">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="border-top: Black 1pt solid; text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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    10,087,624 </b></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 16.05pt">&#160;</td>
    <td style="text-indent: 8.05pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 8.05pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 8pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 24pt">Borrowings and financing</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">22,938,469</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 22,938,469</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 23,260,944</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 23,260,944</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 24pt">Leases</td>
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    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">439,350</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160; 439,350</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 16.05pt"><b>Total</b></td>
    <td style="text-indent: 8.05pt">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-indent: 8.05pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>23,377,819
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
    23,377,819 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
    23,260,944 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>&#160;
    23,260,944 </b></td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td><p style="margin-top: 0; margin-bottom: 0"><b>Total</b></p>
        <p style="margin-top: 0; margin-bottom: 0"></p>
        <p style="margin-top: 0; margin-bottom: 0"><b>Liabilities</b></p></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>32,712,311
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;
    32,712,311 </b></td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;
    33,348,568 </b></td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><b>&#160;
    33,348,568 </b></td></tr>
</table>





<p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"><a name="page_51"></a>&#160;</p>

<p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Fair value measurement</b></p>

<p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"><b>&#160;</b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
following table shows the financial instruments recognized at fair value through profit or loss using a valuation method:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Consolidated</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="vertical-align: bottom; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="3" style="vertical-align: bottom; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Level
    1</b></td>
    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Level
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    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Balances</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Level
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    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Level
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    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
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<tr>
    <td style="width: 28%"><b>Assets</b></td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="width: 11%; text-align: center">&#160;</td></tr>
<tr>
    <td style="text-indent: 7.05pt"><b>Current</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 7.05pt"><b>Financial
    assets at fair value through profit or loss&#160;&#160;&#160;&#160;&#160; </b></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 14pt">Derivative
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,364</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,364</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">351</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 14pt">Trading
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    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">4,034</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,034</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,503</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,503</td></tr>
<tr>
    <td style="text-indent: 7.05pt"><b>Non-current</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 7.05pt"><b>Financial
    assets at fair value through profit or loss&#160;&#160;&#160;&#160;&#160; </b></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 14pt">Investments</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">47,300</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">47,300</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,279,189</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,279,189</td></tr>
<tr>
    <td style="vertical-align: bottom; text-indent: 14pt">Financial
    derivative instruments</td>
    <td style="vertical-align: bottom; text-indent: 14pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">4,203</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">4,203</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td></tr>
<tr>
    <td><b>Total Assets</b></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>51,334</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>5,567</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>56,901</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>2,283,692</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>351</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 2pt double; text-align: right"><b>2,284,043</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Level
1</b> - quoted prices in active markets for identical assets or liabilities.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Level
2</b> -&#160; Includes observable inputs in market such as interest rates, exchange etc., but not prices traded in active markets.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">There
are no assets and liabilities classified as level 3.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>II
&#8211; Investments in financial instruments measured at fair value through profit or loss.</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company has common shares (USIM3), preferred shares (USIM5) of Usiminas (&#8220;A&#231;&#245;es Usiminas&#8221;) and shares of
Panatl&#226;ntica S.A (PATI 3), which are designated as fair value through profit or loss.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Usiminas
assets are classified as current asset recognized as financial investment and shares of Panatl&#226;ntica as noncurrent assets
recognizes as investments. Both are recorded at fair value, based on the market price quotation on the stock exchange (B3 S.A.).</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">In
accordance with the Company's policy, gains and losses arising from changes in the share price are recorded directly in the statement
of income under Other Operating Income and Expenses.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td rowspan="2" style="border-top: Black 1pt solid; border-bottom: black 1pt solid; text-align: center"><b>Class
    of shares</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td colspan="7" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="7" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>12/31/2019</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Quantity
    </b></td>
    <td style="text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Interest
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    <td style="text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Share
    price</b></td>
    <td style="text-align: center">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1pt solid; text-align: center"><b>Closing
    Balance</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Quantity
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    <td style="text-align: center">&#160;</td>
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    <td style="text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Share
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    <td style="text-align: center">&#160;</td>
    <td style="border-bottom: rgb(0,0,0) 1px solid; text-align: center"><b>Closing
    Balance</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Fair
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">9.87</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 10%; text-align: right">1,057,636</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">107,156,651</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">15.19%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">11.44</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">1,225,872</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right">(168,236)</td></tr>
<tr>
    <td style="text-align: center">USIM5</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">111,144,456</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">29.29%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">9.51</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,056,984</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">111,144,456</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">29.29%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">9.22</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,024,751</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">32,232</td></tr>
<tr>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>2,114,620</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>2,250,623</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>(136,004)</b></td></tr>
<tr>
    <td style="text-align: center">PATI3</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">2,065,529</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">11.31%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">22.90</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">47,300</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,997,642</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">11.33%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">14.30</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">28,566</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">17,224</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>2,161,920</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><b>2,279,189</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(118,780)</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;
<b>Share market price risks</b></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company is exposed to the risk of changes in the price of the shares due to the investments, valued at fair value through profit
or loss that have their prices based on the market price on the stock exchange (B3).</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>III
- Financial risk management</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company follows strategies of managing its risks, with guidelines regarding the risks incurred by the company. The nature and
general position of financial risks are regularly monitored and managed in order to assess the results and the financial impact
on cash flow. The quality of counterparties&#8217; hedging instruments and the credit limit are also periodically reviewed.&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
market risks are hedged when it is considered necessary to support the corporate strategy or when it is necessary to maintain
a level of financial flexibility.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Under
the terms of the risk management policy, the Company can manage some risks by using derivative instruments not associate to any
speculative deals or short sales.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_52"></a><b>12.a)
Foreign exchange and interest rate risks</b></p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>



<p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Exchange rate risk</b></p>

<p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
exchange rate risk arises from the existence of assets and liabilities denominated in US dollars or Euros since the Company's
functional currency is substantially the Real that is called natural currency exposure. Net exposure is the result of offsetting
the natural currency exposure by hedging instruments adopted by CSN.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
consolidated net exposure as of December 31, 2019 is as follows:&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 68%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid"><b>Foreign
    Exchange Exposure</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>(Amounts
    in US$&#8217;000)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>(Amounts
    in &#8364;&#8217;000)</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Cash and cash
    equivalents overseas</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">105,485</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">10,937</td></tr>
<tr>
    <td style="vertical-align: bottom">Trade receivables</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">346,264</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,179</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;Other assets</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">3,516</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">5,815</td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Total Assets</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>455,265
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>17,931
    </b></td></tr>
<tr>
    <td style="vertical-align: bottom">Borrowings and
    financing</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(4,096,899)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(24,395)</td></tr>
<tr>
    <td style="vertical-align: bottom">Trade payables</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(69,284)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(10,488)</td></tr>
<tr>
    <td style="vertical-align: bottom">Other liabilities</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">(2,680)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(963)</td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Total Liabilities</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(4,168,863)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(35,846)</b></td></tr>
<tr>
    <td style="vertical-align: top"><b>Foreign exchange
    exposure</b></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>(3,713,598)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>(17,915)</b></td></tr>
<tr>
    <td style="vertical-align: top">Cash flow hedge
    accounting</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">2,530,713</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: top">Swap CDI x U.S.Dollar</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">67,000</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: top">Net Investment hedge
    accounting</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">24,000</td></tr>
<tr>
    <td style="vertical-align: top"><b>Net foreign exchange
    exposure</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>(1,115,885)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>6,085
    </b></td></tr>
<tr>
    <td style="vertical-align: top">Perpetual Bonds</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">1,000,000</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: top"><b>Net foreign exchange
    exposure excluding perpetual bonds</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(115,885)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>6,085
    </b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">CSN
uses as strategy the hedge accounting, as well as derivative instruments with the purpose of hedging CSN's future cash flows.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Interest rate risk</b></p>

<p style="text-align: justify; text-indent: -21.3pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Risk
arises from short- and long-term liabilities with fixed or post fixed interest rates and inflation rates.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Item
12.b) shows the derivatives and hedging strategies to protect exchange and interest rates risks.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>12.b)
Hedging instruments: Derivative and cash flows hedge accounting and foreign investment hedge accounting</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">CSN
uses instruments for protection of foreign currency risk and interest rate risk, as shown in the following topics:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>&#183;&#160;</b>&#160;&#160;&#160;&#160;&#160;
<b>Portfolio of derivative financial instruments</b></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Dollar
x Euro swap</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
subsidiary Lusosider has derivative transactions to protect its dollar exposure versus euro.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b><i>Exchange
rate swap CDI x </i>Dollar </b></p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
company has derivative operations with Bradesco Bank to hedge its NCE debt raised in September 2019 with maturity in October 2023
in the amount of US$ 67million (equivalent to R$ 278milh&#245;es), at a cost consistent with that usually praticed by the Company.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="11" style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Consolidated</b></p>
        <p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 23%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>Fair
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>Functional
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>Notional
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>Asset<br />position</b></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,364
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    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">67,000</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>298,385
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(294,182)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>4,203
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>4,203
    </b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td colspan="5" style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>350,308
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(344,741)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>5,567&#160;&#160;&#160;&#160;
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    <td style="text-align: right">&#160;</td>
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</table>





<p style="text-align: justify; text-indent: -7.1pt; margin: 0pt 0 0pt 7.1pt; font-size: 11pt"><a name="page_53"></a>&#160;</p>

<p style="text-align: justify; text-indent: -7.1pt; margin: 0pt 0 0pt 7.1pt; font-size: 11pt"><b>&#183;</b>&#160; <b>Classification
of the derivatives in the balance sheet and statement of income</b></p>

<p style="text-align: justify; text-indent: -7.1pt; margin: 0pt 0 0pt 7.1pt; font-size: 11pt"><b>&#160;</b></p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border-bottom: Black 1pt solid; width: 52%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Instruments</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"><b>Assets</b></td>
    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td rowspan="2" style="text-align: center"><b>Finance
    income (expenses), net (note 24)</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Current</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Non
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Total</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td><i>Dollar to euro swap</i></td>
    <td>&#160;</td>
    <td style="text-align: right">1,364</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,364</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">783</td></tr>
<tr>
    <td><i>Swap CDI x dollar</i></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,203</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,203</td>
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<tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,364</b></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>5,567</b></td>
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</table>
<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>&#183;&#160;</b>&#160;&#160;&#160;&#160;&#160;
<b>Cash flow hedge accounting </b></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company formally designated cash flow hedging relationships to protect highly probable future cash flows against US dollar fluctuations
relating to sales made in U.S. dollars.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">In
order to better reflect the accounting impacts of this foreign exchange hedging strategy on its profit, CSN designated part of
its US dollar-denominated liabilities as a hedging instrument of its future exports. As a result, foreign exchange differences
arising on translating the designated liabilities will be temporarily recognized in shareholders&#8217; equity and allocated to
profit or loss when such exports are carried out, which will allow recognizing the US dollar impact on liabilities and exports
concurrently. Note that adopting hedge accounting does not entail contracting any financial instrument. As of December 31, 2019
the Company designated for hedge accounting US$2,530,713 in exports to be carried out between October 2019 to April 2026.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">To
support these designated amounts, the Company prepared formal documentation indicating how hedging is aligned with the goal and
strategy of CSN&#8217;s Risk Management by identifying the hedging instruments used, the hedging purpose, the nature of the hedged
risk, and showing the expected high effectiveness of the designated relationships. The designated debt instruments total an amount
equivalent to the portion of future exports. Thus, the exchange differences on translating the instrument and the hedged item
are similar. According to the Company&#8217;s accounting policy, continuous assessments of the prospective and retrospective effectiveness
must be carried out by comparing the designated amounts with the expected amounts, approved in Management&#8217;s budgets, and
the actual export amounts.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Through
hedge accounting, the exchange gains and losses of the debt instruments do not immediately affect the Company&#8217;s profit or
loss except to the extent that exports are carried out.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
table below shows a summary of the hedging relationships as of December 31, 2019:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<table cellspacing="0" cellpadding="0" border="0" style="width: 0px; margin-left: 3.5pt; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 22%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 8%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 7%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="width: 8%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Designation
    Date</b></td>
    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Hedging
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    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Hedged
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    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Type
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    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Hedged
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    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Exchange
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    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Designated
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    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Amortizated
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    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Effect
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    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Impact
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<tr>
    <td style="text-align: center">3/11/2014</td>
    <td style="text-align: center">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160;October 2016
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">2.4442</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160; 500,000</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">(500,000)</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">(384,346)</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr>
    <td style="text-align: center">1/12/2014</td>
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    <td>Export prepayments in US$ to third parties</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">October 2015 -<br />February
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">2.5601</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
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    <td>Export prepayments in US$ to third parties</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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<tr>
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    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
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<tr>
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    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="vertical-align: bottom">&#160;</td>
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    - R$ vs. US$ spot rate</td>
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<tr>
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    <td>Export prepayments in US$ to third parties</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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<tr>
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    <td>Export prepayments in US$ to third parties</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
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    <td style="text-align: center">3.2850</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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<tr>
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    <td>Export prepayments in US$ to third parties</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">3.3254</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="text-align: center">(13,574)</td>
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    <td style="text-align: center">(42,318)</td></tr>
<tr>
    <td style="text-align: center">07/27/2015</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    - R$ vs. US$ spot rate</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="text-align: center">3.3557</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(3,242)</td>
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<tr>
    <td style="text-align: center">07/27/2015</td>
    <td style="text-align: center">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
    of the highly probable future monthly iron ore exports</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">3.3557</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">70,000</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
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    <td style="text-align: center">(28,350)</td></tr>
<tr>
    <td style="text-align: center">07/27/2015</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    - R$ vs. US$ spot rate</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">3.3557</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="text-align: center">(12,000)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(3,890)</td>
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    <td style="text-align: center">(12,150)</td></tr>
<tr>
    <td style="text-align: center">07/28/2015</td>
    <td style="text-align: center">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
    of the highly probable future monthly iron ore exports</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">3.3815</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
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<tr>
    <td style="text-align: center">3/8/2015</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td>Export prepayments in US$ to third parties</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
    of the highly probable future monthly iron ore exports</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
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    <td style="text-align: center">3.3940</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(84,091)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(12,990)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">(172,488)</td></tr>
<tr>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
    of the highly probable future monthly iron ore exports</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="text-align: center">3.3104</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">1,170,045</td>
    <td>&#160;</td>
    <td style="text-align: center">(644,000)</td>
    <td>&#160;</td>
    <td style="text-align: center">(305,801)</td>
    <td>&#160;</td>
    <td style="text-align: center">(378,915)</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td>Bonds and Export prepayments in US$</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Part
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. US$ spot rate</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">3.7649</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: center">1,342,759</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: center"><b>Total</b></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">&#160;</td>
    <td>&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double">&#160;</td>
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</table>
<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_54"></a>&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
In 2019, was recognized in other operating, the amount of (R$790,353). On December 31,2018 was (R$370,191).</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">In
the hedging relationships described above, the amounts of the debt instruments were fully designated for equivalent iron ore export
portions.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
movements in the hedge accounting amounts recognized in shareholders&#8217; equity as of December 31, 2019 are as follows:</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2018</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
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    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Realization</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Cash flow hedge
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    <td style="text-align: right">1,441,295</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1,255,770</td></tr>
<tr>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,441,295</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    604,828 </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (790,353)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1,255,770 </b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
of December 31, 2019, the hedging relationships established by the Company were effective, according to the prospective tests
conducted. Thus, no reversal for hedge accounting ineffectiveness was recognized.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>&#183;&#160;</b>&#160;&#160;&#160;&#160;&#160;
<b>Net investment hedge in foreign subsidiaries</b></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">CSN
has a natural foreign exchange exposure in Euros substantially arising from a loan made by a foreign subsidiary with functional
currency in Reais, for the acquisition of investments abroad whose functional currency is Euro. Such exposure arises from converting
the balance sheets of these subsidiaries for consolidation in CSN, and the exchange rate of the loans affected the income statement
in the financial result item and the exchange variation of the net assets of the foreign operation directly affected the equity
in other comprehensive income.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
from September 1<sup>st</sup>, 2015 CSN began to adopt hedge of net investment to eliminate exposure and cover future fluctuations
of the Euro on such loans. Non-derivative financial liabilities have been designated represented by loan agreements with financial
institutions in the amount of &#8364; 120 million. The carrying amounts on December 31, 2019 are:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="2" style="text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: center"><b>Designation
    Date</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 12%; text-align: center"><b>Hedging
    Instrument</b></td>
    <td style="border-top: Black 1pt solid; width: 1%; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 12%; text-align: center"><b>Hedged
    item</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"><b>Type
    of hedged risk</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 3%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"><b>Exchange
    rate on designation</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><b>Designated
    amounts (EUR'000)</b></td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: center"><b>Amortized
    part (USD&#8217;000)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 12%; text-align: center"><b>Impact
    on shareholders' equity</b></td></tr>
<tr>
    <td style="text-align: center">09/30/2015</td>
    <td style="text-align: center">&#160;</td>
    <td>Non-derivative financial liabilities in EUR
    &#8211; Debt contract</td>
    <td style="text-align: center">&#160;</td>
    <td>Investments in subsidiaries which EUR is the
    functional currency</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">Foreign exchange
    - R$ vs. EUR spot rate</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">4.0825</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">120,000</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">(96,000)</td>
    <td style="text-align: right">1,469</td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: center"><b>Total</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>120,000</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(96,000)</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,469</b></td></tr>
</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_55"></a>&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
changes in the amounts related to net investment hedge recognized in shareholders&#8217; equity as of December 31, 2019 are presented
below:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 53%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%">&#160;</td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>12/31/2018</b></td>
    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>&#160;&#160;
    Movement</b></td>
    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Net Investment
    hedge accounting</td>
    <td style="text-align: right">3,941</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(2,472)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,469</td></tr>
<tr>
    <td><b>Fair value of net investment hedge in foreign
    operations</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>3,941</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>(2,472)</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,469
    </b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">On
December 31, 2019 hedge relationships established by the Company found to be effective, according to prospective tests. Therefore,
no reversal by ineffectiveness of the hedge was recorded.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>12.c)
Sensitivity analysis</b></p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;We
present below the sensitivity analysis for currency risk and interest rate.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;
<b>Sensitivity analysis of Derivative Financial Instruments and consolidated Foreign Exchange Exposure</b></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company considered scenarios 1 and 2 as 25% and 50% of deterioration for volatility of the currency, using as reference the closing
exchange rate as of December 31, 2019.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
currencies used in the sensitivity analysis and its scenarios are shown below:&#160;&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 20%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 19%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 19%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 19%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 19%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid"><b>Currency</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Exchange
    rate</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: center"><b>Probable
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Scenario
    1</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Scenario
    2</b></td></tr>
<tr style="vertical-align: bottom">
    <td>USD</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4.0307</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4.4946</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
    5.0384</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    6.0461</td></tr>
<tr style="vertical-align: bottom">
    <td>EUR</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4.5305</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    5.0038</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
    5.6631</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    6.7958</td></tr>
<tr style="vertical-align: bottom">
    <td>USD x EUR</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1.1234</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1.1122</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
    1.4043</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    1.6851</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="border-bottom: Black 1pt solid">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid"><b>Interest</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Interest
    rate</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Scenario
    1</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Scenario
    2</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>CDI</td>
    <td>&#160;</td>
    <td style="text-align: center">4.40%</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">5.50%</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">6.60%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>TJLP</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: center">5.57%</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">6.96%</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">8.36%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>Libor</td>
    <td>&#160;</td>
    <td style="text-align: center">1.91%</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">2.39%</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">2.87%</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
effects on income statement, considering scenarios 1 and 2 are shown below:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 40%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Instruments</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Notional</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Risk</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: center"><b>Probable
    scenario (*)</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Scenario
    1</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Scenario
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<tr>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center">&#160;</td>
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<tr>
    <td style="vertical-align: bottom">Hedge accounting
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">5,100,272</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="vertical-align: bottom">Swap CDI x Dollar</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">67,514</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">135,028</td></tr>
<tr>
    <td style="vertical-align: bottom">Currency position</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;&#160;
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">(3,742,100)</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td style="vertical-align: bottom"><b>Consolidated
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    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"><b>(1,115,885)
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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    <td style="border-top: Black 1pt solid; text-align: right"><b>(2,248,900)</b></td></tr>
<tr>
    <td style="vertical-align: bottom">(including exchange
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">24,000</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">11,359</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">27,183</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">54,366</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td>&#160;Currency position</td>
    <td>&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">Euro</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(1,637)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(20,291)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(40,582)</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom"><b>Consolidated
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: right"><b>6,085</b></td>
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    <td style="border-top: Black 1pt solid; text-align: right"><b>6,892</b></td>
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    <td style="border-top: Black 1pt solid; text-align: right"><b>13,784</b></td></tr>
<tr>
    <td style="vertical-align: bottom">(including exchange
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">12,875</td>
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    <td style="text-align: right">&#160;</td>
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</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
The probable scenarios were calculated considering the following variations for the risks: Real x Dollar &#8211; depreciation
of Real by 11.51% / Real x Euro &#8211; depreciation of Real by 10.45%. Euro x Dollar &#8211; appreciation of Euro by 1.0%. Source:
quotations from Central Bank of Brazil and Central Bank of Europe on 02/03/2020.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; text-indent: -28.9pt; margin: 0pt 0 0pt 1cm; font-size: 11pt"><a name="page_56"></a>&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Sensitivity analysis of changes in interest rates</b></p>

<p style="text-align: justify; text-indent: -28.9pt; margin: 0pt 0 0pt 1cm; font-size: 11pt"><b>&#160;</b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company considered the scenarios 1, and 2 as 25% and 50% of evolution for volatility of the interest as of December 31, 2019.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 34%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="width: 10%; text-align: center"><b>Consolidated</b></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><b>Impact
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<tr style="vertical-align: middle">
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Changes
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>%
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Assets</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Liabilities</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Probable
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    <td style="border-bottom: rgb(0,0,0) 1px solid; text-align: center"><b>Scenario
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<tr>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(2,481)</td>
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<tr>
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    <td style="text-align: right">(20,438)</td>
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<tr>
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    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(28,594)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(106,539)</td>
    <td style="text-align: right">&#160;</td>
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</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
The sensitivity analysis is based on the assumption of maintaining as probable scenario the market rates at December 31, 2019
recorded in the Company&#180;s assets and liabilities.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>12.d)
Liquidity risk</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">It
is the risk that the Company may not have sufficient net funds to honor its financial commitments as a result of mismatching of
terms or volumes between scheduled receipts and payments.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">To
manage cash liquidity in domestic and foreign currency, assumptions of future disbursements and receipts are established and daily
monitored by the treasury area. The payment schedules for the long-term portions of borrowings, financing and debentures are shown
in note 11.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
following table shows the contractual maturities of financial liabilities and lease liabilities, including accrued interest.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 41%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: right">&#160;</td>
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<tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"><b>At
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    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Less
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>From
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>From
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><b>Over
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    <td style="vertical-align: bottom; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>Total</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Borrowings, financing
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    <td style="text-align: right">5,152,234</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">6,888,149</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">9,087,030</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">6,963,290</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">28,090,703</td></tr>
<tr>
    <td style="vertical-align: bottom">Lease (Note 13a)</td>
    <td style="text-align: right">35,040</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">44,873</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">44,872</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">349,605</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">474,390</td></tr>
<tr>
    <td style="vertical-align: bottom">Trade payables
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    <td style="text-align: right">3,012,654</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">3,012,654</td></tr>
<tr>
    <td style="vertical-align: bottom">Trade payables
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    <td style="text-align: right">1,121,312</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,121,312</td></tr>
<tr>
    <td style="vertical-align: bottom">Dividends and
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    <td style="text-align: right">13,252</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">13,252</td></tr>
</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_57"></a><b>&#160;</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>IV
- Fair values of assets and liabilities as compared to their carrying amounts</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
assets and liabilities at fair value through profit or loss are recognized in current and non-current assets and liabilities,
and any gains and losses are recognized as financial income or financial expenses, respectively.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
amounts are recognized in the financial statements at their carrying amounts, which are substantially similar to those that would
be obtained if they were traded in the market. The fair values of other long-term assets and liabilities do not differ significantly
from their carrying amounts, except the amounts below.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
estimated fair values for certain consolidated long-term borrowings and financing were calculated at prevailing market rates,
taking into consideration the nature, terms and risks similar to those of the recorded contracts, as below:&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 53%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Carrying
    amount</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Fair
    value</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Carrying
    amount</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>Fair
    value</b></td></tr>
<tr style="vertical-align: bottom">
    <td>Perpetual bonds</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    4,036,186</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    3,706,553</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    3,880,074</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    2,850,615</td></tr>
<tr style="vertical-align: bottom">
    <td>Fixed Rate Notes</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    8,090,297</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    8,345,471</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    6,745,132</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    7,595,765</td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
Source: Bloomberg</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Credit risks </b></p>

<p style="text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The exposure to credit risks of financial institutions complies with the
parameters established by financial policy. The Company performs detailed analyses of the financial condition of its clients and
suppliers, and permanently monitors the credit limits established and the outstanding balance thereof.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">With
regard to financial investments, the Company only made investments in institutions with low credit risk rated by rating agencies.
Since part of the funds is invested in repurchase agreements that are backed by Brazilian Government Bonds, there is also exposure
to the credit risk of the Brazilian State.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Regarding
the exposure to credit risk in accounts receivable and other receivables, the company has a credit risk committee, in which each
new customer is analyzed individually regarding their financial condition, prior to the granting of the credit limit and payment
terms and periodically revised, according to the periodicity procedures of each business area.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Capital Management</b></p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company seeks to optimize its capital structure in order to reduce its financial costs and maximize the return to its shareholders.
The table below shows the evolution of the capital structure of the Company with financing by equity and third-party capital.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 68%"><b>Thousands
    of reais</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; width: 15%"><b>12/31/2019</b></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right; width: 15%"><b>12/31/2018</b></td></tr>
<tr>
    <td style="vertical-align: bottom">Shareholder's
    equity (equity)</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">11,361,932</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">10,013,440</td></tr>
<tr>
    <td style="vertical-align: bottom">Borrowings and
    Financing (Third-party capital)</td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; vertical-align: bottom">&#160;</td>
    <td style="text-align: right">27,967,036</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">28,827,074</td></tr>
<tr>
    <td style="vertical-align: bottom">Gross Debit/Shareholder's
    equity</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right">2.46</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2.88</td></tr>
</table><span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for financial instruments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Section Scope<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;doctype=Standard&amp;dita_xref=IFRS07_g3-5A_TI<br> -URIDate 2019-03-27<br></p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6812679856">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>16 PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details Narrative)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 23, 2019 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Oct. 15, 2019 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 27, 2018 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Aug. 27, 2017 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Apr. 08, 2013 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Jan. 31, 2014 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$) </div>
<div>Numnber</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NumberOfLawsuitsDefendant', window );">Number of lawsuits defendant | Numnber</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,590<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeFromFinesAndPenalties', window );">Penalty fee</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 25,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit earned</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 2,244,511<span></span>
</td>
<td class="nump">R$ 5,200,583<span></span>
</td>
<td class="nump">R$ 111,229<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BenefitsPaidOrPayable', window );">Payment paid</a></td>
<td class="nump">R$ 689,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=sid_MunicipalityOfVoltaRedondaMember', window );">Municipality of Volta Redonda [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeFromFinesAndPenalties', window );">Penalty fee</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 35,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TypeOfAgreementAxis=sid_AgreementMember', window );">Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentsInJointVentures', window );">Addition investment amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 21,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfServiceAllocated', window );">Description of service allocated</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">30% of this amount being allocated to services of environmental interest, preservation works, improvement and recovery of the quality of the environment of Volta Redonda.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_INEAMember', window );">INEA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems', window );"><strong>ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeFromFinesAndPenalties', window );">Penalty fee</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 35,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BenefitsPaidOrPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of benefits paid or payable for retirement benefit plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2019-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35_b_v&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BenefitsPaidOrPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeFromFinesAndPenalties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income arising from fines and penalties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeFromFinesAndPenalties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InvestmentsInJointVentures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of investments in joint ventures in an entity's separate financial statements. [Refer: Joint ventures [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InvestmentsInJointVentures</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2019-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2019-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2019-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DescriptionOfServiceAllocated">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to description of service allocated.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DescriptionOfServiceAllocated</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NumberOfLawsuitsDefendant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to number of lawsuits defendant.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NumberOfLawsuitsDefendant</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_MunicipalityOfVoltaRedondaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_MunicipalityOfVoltaRedondaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TypeOfAgreementAxis=sid_AgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TypeOfAgreementAxis=sid_AgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_INEAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_INEAMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>188
<FILENAME>R140.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6828686400">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>15 Taxes in installments (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesLineItems', window );"><strong>Disclosure of fair value measurement of liabilities [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent', window );">Federal REFIS debts and other tax installment payment plans, current</a></td>
<td class="nump">R$ 19,498<span></span>
</td>
<td class="nump">R$ 20,179<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent', window );">Federal REFIS debts and other tax installment payment plans, noncurrent</a></td>
<td class="nump">67,727<span></span>
</td>
<td class="nump">73,934<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_FederalRefisLaw1Member', window );">Federal REFIS Law 11.941/09 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesLineItems', window );"><strong>Disclosure of fair value measurement of liabilities [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent', window );">Federal REFIS debts and other tax installment payment plans, current</a></td>
<td class="nump">12,172<span></span>
</td>
<td class="nump">12,100<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent', window );">Federal REFIS debts and other tax installment payment plans, noncurrent</a></td>
<td class="nump">17,436<span></span>
</td>
<td class="nump">18,895<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_FederalRefisLaw2Member', window );">Federal REFIS Law 12.865/13 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesLineItems', window );"><strong>Disclosure of fair value measurement of liabilities [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent', window );">Federal REFIS debts and other tax installment payment plans, current</a></td>
<td class="nump">6,481<span></span>
</td>
<td class="nump">6,240<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent', window );">Federal REFIS debts and other tax installment payment plans, noncurrent</a></td>
<td class="nump">48,306<span></span>
</td>
<td class="nump">52,661<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_OtherTaxesInInstallmentsMember', window );">Other Taxes In Installments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesLineItems', window );"><strong>Disclosure of fair value measurement of liabilities [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent', window );">Federal REFIS debts and other tax installment payment plans, current</a></td>
<td class="nump">845<span></span>
</td>
<td class="nump">1,839<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent', window );">Federal REFIS debts and other tax installment payment plans, noncurrent</a></td>
<td class="nump">R$ 1,985<span></span>
</td>
<td class="nump">R$ 2,378<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents federal REFIS debts and other tax installment payment plans, current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents federal REFIS debts and other tax installment payment plans, noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_FederalRefisLaw1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_FederalRefisLaw1Member</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_FederalRefisLaw2Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_FederalRefisLaw2Member</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfLiabilitiesAxis=sid_OtherTaxesInInstallmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfLiabilitiesAxis=sid_OtherTaxesInInstallmentsMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>189
<FILENAME>R148.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6832489408">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>18 RELATED-PARTY BALANCES AND TRANSACTIONS (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Oct. 15, 2019</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNatureAbstract', window );"><strong>Expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">R$ 1,000,000<span></span>
</td>
<td class="nump">R$ 2,244,511<span></span>
</td>
<td class="nump">R$ 5,200,583<span></span>
</td>
<td class="nump">R$ 111,229<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember', window );">Subsidiaries, Joint Ventures, Associates, Exclusive Funds and Other Related Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueAbstract', window );"><strong>Revenues</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromSaleOfGoods', window );">Sales</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,122,303<span></span>
</td>
<td class="nump">1,278,751<span></span>
</td>
<td class="nump">880,145<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromInterest', window );">Interest (note 24)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">79,228<span></span>
</td>
<td class="nump">64,888<span></span>
</td>
<td class="nump">61,549<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNatureAbstract', window );"><strong>Expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Purchases</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,958,958)<span></span>
</td>
<td class="num">(1,418,282)<span></span>
</td>
<td class="num">(1,176,930)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpense', window );">Interest (Note 24)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(16,092)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnNetMonetaryPosition', window );">Foreing exchange and monetary variations, net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,586<span></span>
</td>
<td class="nump">13,611<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherExpenseByNature', window );">Other expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(150,943)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">R$ (904,253)<span></span>
</td>
<td class="num">R$ (77,124)<span></span>
</td>
<td class="num">R$ (235,236)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExpenseByNatureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpenseByNatureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnNetMonetaryPosition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 29<br> -IssueDate 2019-01-01<br> -Paragraph 9<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=29&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_9&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnNetMonetaryPosition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense arising from interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B13<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B13_f&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherExpenseByNature">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherExpenseByNature</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2019-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2019-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2019-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RawMaterialsAndConsumablesUsed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RawMaterialsAndConsumablesUsed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueFromInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income arising from interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B13<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B13_e&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueFromInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueFromSaleOfGoods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue arising from the sale of goods. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueFromSaleOfGoods</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sid_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>190
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6830134336">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Cash Flows - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_StatementOfCashFlowsAbstract', window );"><strong>Statement of cash flows [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="nump">R$ 2,244,511<span></span>
</td>
<td class="nump">R$ 5,200,583<span></span>
</td>
<td class="nump">R$ 111,229<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract', window );"><strong>Adjustments to reconcile net income (loss) to net cash provided by operations:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForFinanceCosts', window );">Accrued charges on borrowings and financing</a></td>
<td class="nump">1,879,116<span></span>
</td>
<td class="nump">1,938,077<span></span>
</td>
<td class="nump">2,346,598<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherAdjustmentsToReconcileProfitLoss', window );">Charges on loans and financing granted</a></td>
<td class="num">(58,728)<span></span>
</td>
<td class="num">(50,239)<span></span>
</td>
<td class="num">(54,777)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense', window );">Depreciation/ depletion / amortization</a></td>
<td class="nump">1,519,331<span></span>
</td>
<td class="nump">1,273,021<span></span>
</td>
<td class="nump">1,453,335<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod', window );">Equity in results of affiliated companies</a></td>
<td class="num">(125,715)<span></span>
</td>
<td class="num">(135,706)<span></span>
</td>
<td class="num">(109,111)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnLeaseLiabilities', window );">Charges on lease liabilities.</a></td>
<td class="nump">52,607<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDeferredTaxExpense', window );">Deferred income tax and social contribution</a></td>
<td class="num">(2,398,400)<span></span>
</td>
<td class="num">(576,895)<span></span>
</td>
<td class="nump">50,128<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForProvisions', window );">Provision for tax, social security, labor and civil risks</a></td>
<td class="num">(164,223)<span></span>
</td>
<td class="num">(34,279)<span></span>
</td>
<td class="nump">10,166<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains', window );">Monetary variations and exchange differences</a></td>
<td class="nump">853,449<span></span>
</td>
<td class="nump">1,002,137<span></span>
</td>
<td class="nump">250,660<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustmentsForProvisionsOfSwapsForwardsTransactions', window );">Gain/(Loss) of derivative financial instruments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(28,503)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets', window );">Contractual agremeent</a></td>
<td class="num">(131,817)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_MonetaryAdjustmentRelatedToEletrobrssCompulsoryLoan', window );">Eletrobras's compulsory loan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(755,151)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets', window );">Proceeds from disposal of fixed and intangible assets</a></td>
<td class="nump">114,603<span></span>
</td>
<td class="nump">38,245<span></span>
</td>
<td class="nump">28,127<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionReversalForConsumptionAndServices', window );">Provision (Reversal) for consumption and services</a></td>
<td class="num">(130,339)<span></span>
</td>
<td class="nump">55,726<span></span>
</td>
<td class="num">(44,921)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustmentsForProvisionsForActuarialLiabilities', window );">Provision for actuarial liabilities</a></td>
<td class="num">(20,194)<span></span>
</td>
<td class="num">(20,984)<span></span>
</td>
<td class="num">(36,953)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination', window );">PIS and COFINS credits</a></td>
<td class="num">(160,609)<span></span>
</td>
<td class="num">(2,208,462)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets', window );">Net gain on sale of a foreign subsidiary</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,164,294)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets', window );">Provision for environmental liabilities and decommissioning of assets</a></td>
<td class="nump">17,110<span></span>
</td>
<td class="num">(55,247)<span></span>
</td>
<td class="num">(10,051)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_UpdatedSharesVJR', window );">Updated shares - Fair value through profit or loss (VJR)</a></td>
<td class="nump">118,780<span></span>
</td>
<td class="num">(1,655,813)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInExistingProvisionsOtherProvisions', window );">Other provisions</a></td>
<td class="nump">104,869<span></span>
</td>
<td class="num">(21,877)<span></span>
</td>
<td class="nump">82,682<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLoss', window );">Total Adjustments to reconcile net income (loss) to net cash provided by operations</a></td>
<td class="nump">3,714,351<span></span>
</td>
<td class="nump">3,583,993<span></span>
</td>
<td class="nump">3,293,458<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustmentsForChangesInAssetsAndLiabilitiesAbstract', window );"><strong>Changes in assets and liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable', window );">Trade receivables - third parties</a></td>
<td class="nump">49,338<span></span>
</td>
<td class="nump">99,223<span></span>
</td>
<td class="num">(300,449)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable', window );">Trade receivables - related parties</a></td>
<td class="num">(77,271)<span></span>
</td>
<td class="nump">22,071<span></span>
</td>
<td class="nump">14,449<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories', window );">Inventories</a></td>
<td class="num">(218,242)<span></span>
</td>
<td class="num">(800,050)<span></span>
</td>
<td class="num">(442,109)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables', window );">Receivables from related parties/Dividends</a></td>
<td class="nump">99,276<span></span>
</td>
<td class="nump">113,800<span></span>
</td>
<td class="nump">68,224<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities', window );">Recoverable taxes</a></td>
<td class="nump">14,051<span></span>
</td>
<td class="nump">238,181<span></span>
</td>
<td class="num">(100,470)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInDepositsFromBanks', window );">Judicial deposits</a></td>
<td class="nump">19,312<span></span>
</td>
<td class="num">(7,496)<span></span>
</td>
<td class="num">(6,720)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable', window );">Trade payables</a></td>
<td class="num">(354,288)<span></span>
</td>
<td class="nump">925,176<span></span>
</td>
<td class="nump">711,953<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TradePayablesDraweeRisk', window );">Trade payables - Drawee risk</a></td>
<td class="nump">1,055,546<span></span>
</td>
<td class="nump">65,766<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities', window );">Payroll and related taxes</a></td>
<td class="nump">36,271<span></span>
</td>
<td class="num">(1,100)<span></span>
</td>
<td class="num">(3,658)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis', window );">Taxes in installments - REFIS</a></td>
<td class="nump">280,413<span></span>
</td>
<td class="num">(23,806)<span></span>
</td>
<td class="nump">23,775<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables', window );">Payables to related parties</a></td>
<td class="nump">1,956<span></span>
</td>
<td class="nump">129,031<span></span>
</td>
<td class="nump">46,081<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers', window );">Advance from customer</a></td>
<td class="nump">2,524,826<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestPaidClassifiedAsOperatingActivities', window );">Interest paid</a></td>
<td class="num">(2,039,112)<span></span>
</td>
<td class="num">(2,141,710)<span></span>
</td>
<td class="num">(2,634,931)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets', window );">Other</a></td>
<td class="num">(234,548)<span></span>
</td>
<td class="nump">5,026<span></span>
</td>
<td class="num">(97,752)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities', window );">Increase (Decrease) in assets and liabilities</a></td>
<td class="nump">1,157,528<span></span>
</td>
<td class="num">(1,375,888)<span></span>
</td>
<td class="num">(2,721,607)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivities', window );">Net cash generated by operating activities</a></td>
<td class="nump">4,871,879<span></span>
</td>
<td class="nump">2,208,105<span></span>
</td>
<td class="nump">571,851<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities', window );">Investments / acquisition of shares</a></td>
<td class="num">(209,832)<span></span>
</td>
<td class="num">(218,840)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Purchase of property, plant and equipment</a></td>
<td class="num">(2,214,456)<span></span>
</td>
<td class="num">(1,317,102)<span></span>
</td>
<td class="num">(1,059,481)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CashPaymentsForDerivativeTransactions', window );">Receipt/(Payment) in derivative transactions</a></td>
<td class="num">(230)<span></span>
</td>
<td class="num">(372)<span></span>
</td>
<td class="nump">30,453<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities', window );">Purchase of intangible assets</a></td>
<td class="num">(1,427)<span></span>
</td>
<td class="num">(2,200)<span></span>
</td>
<td class="num">(622)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAdvancesAndLoansMadeToRelatedParties', window );">Loans granted to related parties</a></td>
<td class="num">(101,913)<span></span>
</td>
<td class="num">(101,908)<span></span>
</td>
<td class="num">(49,072)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties', window );">Loans received from related parties</a></td>
<td class="nump">23,623<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,819<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities', window );">Financial investment, net of redeemed amount</a></td>
<td class="nump">289,213<span></span>
</td>
<td class="num">(167,773)<span></span>
</td>
<td class="nump">24,679<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CashReceiptsFromDiscontinuedOperations', window );">Cash received by disposal of Usiminas' shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">39,377<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProceedsFromChangesInOwnershipInterestsInSubsidiaries', window );">Net cash received from the sale of a foreign subsidiary</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,670,359<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CashReceiptsFromAcquisitionOfControl', window );">Cash used to acquire interest in CBSI</a></td>
<td class="num">(21,345)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(2,236,367)<span></span>
</td>
<td class="num">(98,459)<span></span>
</td>
<td class="num">(1,049,224)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities', window );">Borrowings and financing raised</a></td>
<td class="nump">10,068,627<span></span>
</td>
<td class="nump">2,143,679<span></span>
</td>
<td class="nump">534,506<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsIncurred', window );">Cost of borrowing</a></td>
<td class="num">(67,362)<span></span>
</td>
<td class="num">(92,287)<span></span>
</td>
<td class="num">(238)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Payment of borrowings</a></td>
<td class="num">(11,775,093)<span></span>
</td>
<td class="num">(5,019,978)<span></span>
</td>
<td class="num">(1,528,023)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AmortizationOfLeases', window );">Amortization of leases</a></td>
<td class="num">(94,727)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaidClassifiedAsFinancingActivities', window );">Payment of dividends and interests on shareholder's equity</a></td>
<td class="num">(1,920,309)<span></span>
</td>
<td class="num">(502,002)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares', window );">Treasury shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">213,402<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivities', window );">Net cash used in financing activities</a></td>
<td class="num">(3,788,864)<span></span>
</td>
<td class="num">(3,257,186)<span></span>
</td>
<td class="num">(993,755)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents', window );">Exchange rate changes on cash and cash equivalents of foreign subsidiaries</a></td>
<td class="num">(5,697)<span></span>
</td>
<td class="num">(16,028)<span></span>
</td>
<td class="nump">11,538<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents', window );">Increase (Decrease) in cash and cash equivalents</a></td>
<td class="num">(1,159,049)<span></span>
</td>
<td class="num">(1,163,568)<span></span>
</td>
<td class="num">(1,459,590)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents at the beginning of the year</a></td>
<td class="nump">2,248,004<span></span>
</td>
<td class="nump">3,411,572<span></span>
</td>
<td class="nump">4,871,162<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents at the end of the year</a></td>
<td class="nump">R$ 1,088,955<span></span>
</td>
<td class="nump">R$ 2,248,004<span></span>
</td>
<td class="nump">R$ 3,411,572<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInInventories</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in loans and advances to customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to customers; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDeferredTaxExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDeferredTaxExpense</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForFinanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForFinanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncreaseDecreaseInDepositsFromBanks">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in deposits from banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from banks; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncreaseDecreaseInDepositsFromBanks</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForReconcileProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForReconcileProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForReconcileProfitLossAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingCostsIncurred">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest and other costs that an entity incurs in connection with the borrowing of funds.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingCostsIncurred</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAdvancesAndLoansMadeToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for loans and advances made to related parties. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAdvancesAndLoansMadeToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsPaidClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for dividends paid by the entity, classified as financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 31<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsPaidClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B67<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B67_e&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from income taxes refunded, classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 35<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseInCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseInExistingProvisionsOtherProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase in existing other provisions. [Refer: Other provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 37<br> -IssueDate 2019-01-01<br> -Paragraph 84<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_84_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseInExistingProvisionsOtherProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 35I<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35I_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpenseOnLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest expense on lease liabilities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 53<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_53_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpenseOnLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestPaidClassifiedAsOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for interest paid, classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 31<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestPaidClassifiedAsOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherAdjustmentsToReconcileProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherAdjustmentsToReconcileProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 21<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_21&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from borrowings obtained. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProceedsFromChangesInOwnershipInterestsInSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 42A<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_42A&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 42B<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_42B&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProceedsFromChangesInOwnershipInterestsInSubsidiaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2021-01-01<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_16&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the disposal of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2019-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2019-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2019-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entity's share of the profit (loss) of associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_StatementOfCashFlowsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_StatementOfCashFlowsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AdjustmentsForChangesInAssetsAndLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AdjustmentsForChangesInAssetsAndLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the adjustments for decrease increase in related party trade account receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the adjustments for increase decrease in assets and liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the adjustments for increase decrease tn taxes in installments refis.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AdjustmentsForProvisionsForActuarialLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the adjustments for provisions for actuarial liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AdjustmentsForProvisionsForActuarialLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the adjustments for provisions For Environmental Liabilities and decommissioning of assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AdjustmentsForProvisionsOfSwapsForwardsTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amoount refers to the adjustments for provisions of swaps forwards transactions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AdjustmentsForProvisionsOfSwapsForwardsTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AmortizationOfLeases">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the amortization of leases.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AmortizationOfLeases</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CashPaymentsForDerivativeTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the cash payments for derivative transactions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CashPaymentsForDerivativeTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CashReceiptsFromAcquisitionOfControl">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the cash receipts from acquisition of control.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CashReceiptsFromAcquisitionOfControl</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CashReceiptsFromDiscontinuedOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the cash receipts from discontinued operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CashReceiptsFromDiscontinuedOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_MonetaryAdjustmentRelatedToEletrobrssCompulsoryLoan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the monetary adjustment related to eletrobrss compulsory loan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_MonetaryAdjustmentRelatedToEletrobrssCompulsoryLoan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td>duration</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the provision reversal for consumption and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProvisionReversalForConsumptionAndServices</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the trade payables drawee risk.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the updated shares VJR.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6595066704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>8 INVESTMENTS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfJointVenturesExplanatory', window );">INVESTMENTS</a></td>
<td class="text"><p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>8&#160;&#160;&#160;&#160;&#160;&#160;
INVESTMENTS</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0 0pt 53.5pt; text-indent: -46.4pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Reduction of financial leverage </b></font></p>

<p style="margin: 0pt 0 0pt 53.5pt; text-indent: -46.4pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">With
the primary objective of reducing the Company&#8217;s financial leverage, Management is committed to a plan to dispose of a set
of assets, however, it is not possible to confirm that the sale within a period of 12 months is highly probable for any of the
assets contemplated in the plan. The Company considers several sales scenarios that vary according to different macroeconomic
and operational assumptions. In this context, the Company did not segregate and did not reclassify such assets in the financial
statements as discontinued operations in accordance with IFRS 5.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>8.a)
Investments in joint ventures, joint operations, associates and other investments&#160;</b></font></p>

<p style="margin-top: 0pt; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%">
<tr>
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<tr style="background-color: rgb(217,225,242)">
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<tr style="background-color: rgb(217,225,242)">
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="background-color: rgb(217,225,242)">
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif; color: #000000">&#160;&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif; color: #000000">&#160;&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif; color: #000000">&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif; color: #000000">&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif; color: #000000">2,883,851
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif; color: #000000">1,181,753
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif; color: #000000">271,116
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif; color: #000000">&#160;&#160;
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif"><b>8,543,639
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif"><b>5,825,596
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif"><b>2,718,043
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif"><b>704,751
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif"><b>&#160;
    165,445 </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif"><b>7,217,457
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif"><b>4,597,048
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif"><b>2,620,409
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif"><b>716,499
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif"><b>&#160;
    166,729 </b></font></td></tr>
<tr style="background-color: rgb(217,225,242)">
    <td style="white-space: nowrap"><font style="font: 10pt/normal Times New Roman, Times, Serif"><b>Associates</b></font></td>
    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt/normal Times New Roman, Times, Serif">&#160;&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="background-color: rgb(217,225,242)">
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(217,225,242)">
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    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="background-color: rgb(217,225,242)">
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(217,225,242)">
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    in results of affiliated companies (Note 8.b)</b></font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(217,225,242)">
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    </td></tr>
</table>


<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0; font-size: 7pt; line-height: 115%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;(*)
As of December 31, 2019, and 2018, the Fair Value generated in the loss of control of Transnordestina Log&#237;stica S.A. is R$
659,105 and impairment of R$ 387,989.</font></p>

<p style="font-size: 7pt; line-height: 115%; margin-top: 0pt; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>



<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">The
number of shares, the carrying amounts of assets, liabilities and shareholders&#8217; equity, and the amounts of profit or loss
for the year refer to the equity interests held by CSN in those companies.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>






<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><a name="page_33"></a><b>8.b)
Changes of investments balances in joint ventures, joint operations, associates and other investments</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>



<table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%">
<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 15%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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<tr>
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    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Dividends <sup>(1)</sup></font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(94,603)</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(87,846)</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Comprehensive income <sup>(2)</sup></font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(2,592)</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">272</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Equity in results of affiliated companies <sup>(3)</sup></font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">175,524</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">173,145</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Receipt arising from the sale of Usiminas&#8217;
    shares</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(39,377)</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Update of shares classified at fair value through
    profit or loss (Note 12 II)</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(118,780)</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">96,133</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Reclassification of Usiminas shares</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(2,114,620)</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Consolidation CBSI (Note 8d)</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(8,775)</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Amortization of fair value - investment MRS</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(11,747)</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(11,746)</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Others</font></td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">45</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">37</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Closing balance of investments</b></font></td>
    <td style="border-bottom: Black 2pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>3,482,974</b></font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 2pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>5,630,613</b></font></td></tr>
</table>
<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">(1)
In 2019, refers to the allocation of dividends of It&#225; Energ&#233;tica, CSN Energia, CSN Minera&#231;&#227;o, Sepetiba Tecon,
CBSI &#8211; Companhia Brasileira de Servi&#231;os de Infraestrutura and joint venture MRS Log&#237;stica.&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">(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.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">(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&#180;s transactions
with these companies.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%">
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 69%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 15%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt; width: 1%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 15%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Consolidated</b></font></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>12/31/2019</b></font></td>
    <td style="border-top: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>12/31/2018</b></font></td></tr>
<tr>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Equity in results of affiliated companies</b></font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
    <td style="text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">MRS Log&#237;stica
    S.A.</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">187,597</font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">194,403</font></td></tr>
<tr>
    <td style="text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">CBSI - Companhia Brasileira
    de Servi&#231;os de Infraestrutura <sup>(1)</sup></font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">6,695</font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">4,501</font></td></tr>
<tr>
    <td style="text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">Transnordestina Log&#237;stica
    S.A.</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(17,100)</font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(20,429)</font></td></tr>
<tr>
    <td style="text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">Arvedi Metalfer do
    Brasil S.A.</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,682)</font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(5,087)</font></td></tr>
<tr>
    <td style="text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">Others</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">14</font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(243)</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>175,524
    </b></font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>173,145</b></font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Eliminations</b></font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
    <td style="text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">To cost of sales</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(57,908)</font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(42,806)</font></td></tr>
<tr>
    <td style="text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">To taxes</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">19,689</font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">14,554</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Others</b></font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
    <td style="text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">Amortization of fair
    value &#8211; investment in MRS</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(11,747)</font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(11,746)</font></td></tr>
<tr>
    <td style="text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">Others</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">157</font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,559</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Equity in results adjusted</b></font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>125,715
    </b></font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>135,706</b></font></td></tr>
</table>
<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">(1)
Refers to the equity in results of affiliated companies until November 30, 2019.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>8.c)
Additional information about the main operating subsidiaries</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0; text-align: justify; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;
</b>SEPETIBA TECON S.A. (&#8220;Tecon&#8221;)</font></p>

<p style="margin: 0pt 0; text-align: justify; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>






<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><a name="page_34"></a>The
Container Terminal was created to exploit the terminal n<sup>o</sup> 1 in Itagua&#237; Port, located in the State of Rio de Janeiro.
The terminal is connected to the UPV by the Southeast railroad network.&#160; The Southeast railroad network is the contract object
of the concession that has been granted to MRS Log&#237;stica S. A. The range of services includes the move operation of cargo,
storage of containers and steel products, general cargo, cleaning and maintenance.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>



<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Tecon
won a bidding procedure and entered into the lease agreement in October 23, 1998 for operation of the port terminal for a period
of 25 years, extendable for an equal period.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Upon
termination of the lease, it will return to the Union as well as all the rights and benefits transferred to Tecon, along with
the ownership of assets and those resulting from investments, declared reversible by the Federal Government for being necessary
to the continuity of terminal&#180;s operation. The reversible assets will be indemnified by the Federal Government at the residual
value of cost, based on the accounting records of Tecon after deducting depreciation.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0; text-align: justify; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;
</b>ESTANHO DE ROND&#212;NIA S.A. (&#8220;ERSA&#8221;)</font></p>

<p style="margin: 0pt 0; text-align: justify; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Headquartered
in the state of Rond&#244;nia, the subsidiary operates two units, which are based in the cities of Itapu&#227; do Oeste/RO and
Ariquemes/RO. In Itapu&#227; do Oeste is extracted the cassiterite (tin ore) and in Ariquemes is located the casting operation,
where the metallic tin is made, which is the raw material used in UPV for the production of tin plates.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0; text-align: justify; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;
</b>COMPANHIA METAL&#218;RGICA PRADA (&#8220;Prada&#8221;)</font></p>

<p style="margin: 0pt 0; text-align: justify; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Prada
operates in the area of two segments: steel metal packaging, production and processing and distribution of flat steel.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><i>Metal
packaging</i></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">In
the steel metal packaging segment, Prada produces its supply chain includes the chemical and food segments, providing packaging
and printing services to leading companies in the market.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><i>Distribution</i></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Prada
is a player in the market of processing and distribution regarding flat steel products, with a diversified product line. It provides
coils, rolls, strips, blanks, metal sheets, profiles, tubes and tiles, among other products, to the most different industry segments
- from automotive to construction. It is also specialized in providing service steel processing, meeting the demand of all national
companies.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;
</b>CSN ENERGIA S.A.</font></p>

<p style="margin: 0pt 0; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Its
main objective is the distribution of the excess electric power generated by CSN and Companies, consortiums or other entities
in which CSN holds an interest.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0; text-align: justify; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;
</b>FTL - FERROVIA TRANSNORDESTINA LOG&#205;STICA S.A. (&#8220;FTL&#8221;)</font></p>

<p style="margin: 0pt 0; text-align: justify; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">FTL
was created on the purpose of incorporating the spun-off portion of Transnordestina Log&#237;stica S.A, the Company holds the
concession to operate the railway cargo transportation, the public service is provided in northeastern Brazil, which includes
the railway between the towns of Sao Luis to Altos, Altos to Fortaleza, Fortaleza to Souza, Souza to Recife/Jorge Lins, Recife/Jorge
Lins, Recife/Jorge Lins to Salgueiro, Jorge Lins to Propri&#225;, Paula Cavalcante to Cabedelo (Cabedelo Branch) and Itabaiana
to Macau (Macau Branch) ("Network I").</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">As
of May 13, 2019, the CSN subscribed shares by capitalization of advances for future capital increase amounting R$27,670, therefore
its participation in the share capital of the company increased from 91.69% to 92.38%. As a result of the operations described
above that caused a change in the shareholder&#8217;s participation, the Company recorded a loss in the amount of R$293, recorded
in shareholders' equity in other comprehensive income.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>






<p style="margin: 0pt 0; text-align: justify; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;
</b>CSN MINERA&#199;&#195;O S.A. (&#8220;CSN Minera&#231;&#227;o&#8221;)</font></p>

<p style="margin: 0pt 0; text-align: justify; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Headquartered
in Congonhas, Minas Gerais, it is primarily engaged in the production, purchase and sale of iron ore and commercializes its products
mainly in the overseas market. From November 30,2015, the CSN Minera&#231;&#227;o S.A. has centralized mining operations of CSN,
including the establishments of the mine Casa de Pedra, the port TECAR and the participation of 18.63% in MRS. The participation
of the CSN in this subsidiary is 87.52%.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0; text-align: justify; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;
</b>MIN&#201;RIOS NACIONAL S.A. (&#8220;Min&#233;rios Nacional&#8221;)</font></p>

<p style="margin: 0pt 0; text-align: justify; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Headquartered
in Congonhas, Minas Gerais, Minera&#231;&#227;o Nacional is mainly engaged in the production and commercialization of iron ore.
This subsidiary concentrates the mining rights assets related to the Fernandinho, Cayman and Casa de Pedra mines transferred to
this subsidiary in the business combination process that took place in 2015.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>8.d)
Joint ventures and joint operations financial information</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 9pt/116% Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The
balances of the balance sheets and income statements of joint venture and joint operation are presented as follows and refer to
100% of the companies&#180; results:</font></p>

<p style="font: 9pt/116% Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 23%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 10%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>12/31/2019</b></font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 10%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom">
    <td style="border-top: Black 1pt solid; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="border-top: Black 1pt solid; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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    <td style="border-bottom: Black 1pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>MRS
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    Log&#237;stica </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>It&#225;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>MRS
    Log&#237;stica</b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>CBSI</b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;Transnordestina
    Log&#237;stica </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>It&#225;
    Energ&#233;tica</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>47.26%</b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>48.75%</b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>34.94%</b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>50.00%</b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>46.30%</b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>48.75%</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(220,230,241)">
    <td style="white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Balance
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    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif"><b>Current assets</b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(220,230,241)">
    <td style="white-space: nowrap; text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">Cash
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    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">670,296</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">17,166</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">65,793</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,091</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">29,870</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">Advances
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">20,100</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;363</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">17,750</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">73</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    1,734</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom; background-color: rgb(220,230,241)">
    <td style="white-space: nowrap; text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">Other
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">59,405</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">15,955</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">41,284</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">108,851</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">16,718</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total current
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    2,016,677 </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>79,811
    </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>82,111
    </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>1,100,480
    </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>43,448
    </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>129,819
    </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>47,525
    </b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(220,230,241)">
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    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">Other
    non-current assets</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">789,562</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">258,391</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">24,361</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    804,570</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,111</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">222,630</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">25,840</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(220,230,241)">
    <td style="white-space: nowrap; text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">Investments,
    PP&#38;E and intangible assets</font></td>
    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    8,316,033</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    8,968,447</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    426,403</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">6,482,292</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">6,324</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    8,428,567</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">457,578</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total non-current
    assets</b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    9,105,595 </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    9,226,838 </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    450,764 </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>7,286,862
    </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>8,435
    </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    8,651,197 </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>483,418
    </b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(220,230,241)">
    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total Assets</b></font></td>
    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>11,122,272
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    9,306,649 </b></font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    532,875 </b></font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>8,387,342
    </b></font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>51,883
    </b></font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    8,781,016 </b></font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>530,943
    </b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(220,230,241)">
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    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">653,784</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">4,350</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(220,230,241)">
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    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">256,034</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="background-color: white; white-space: nowrap; text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">Other
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    <td style="background-color: white; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">16,793</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">33,844</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">179,816</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">18,298</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(220,230,241)">
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    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>275,698
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>16,793
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>255,722
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>18,298
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<tr style="vertical-align: bottom">
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    <td style="background-color: white; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(220,230,241)">
    <td style="white-space: nowrap; text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">Borrowings
    and financing</font></td>
    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    2,369,615</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    6,084,424</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,111,518</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,262</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    5,754,073</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="background-color: white; white-space: nowrap; text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">Leases</font></td>
    <td style="background-color: white; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    1,650,758</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(220,230,241)">
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    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">527,871</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">430,603</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">16,550</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
    640,535</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">539</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">218,839</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">15,113</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="background-color: white; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total
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    <td style="background-color: white; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    4,548,244 </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    6,515,027 </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>16,550
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2,752,053
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>1,801
    </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    5,972,912 </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom; background-color: rgb(220,230,241)">
    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif"><b>Shareholders&#8217;
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    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    4,102,526 </b></font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    2,515,924 </b></font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    499,532 </b></font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>3,844,206
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>11,888
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    2,552,382 </b></font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom">
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    <td style="background-color: white; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    9,306,649 </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    532,875 </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>8,387,342
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>51,883
    </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    8,781,016 </b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>530,943
    </b></font></td></tr>
</table>
<p><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; margin-left: 0pt">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 20%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    a 11/30/2019</b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 9%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 9%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 9%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>01/01/2019
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<tr style="vertical-align: bottom; background-color: rgb(220,230,241)">
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<tr style="vertical-align: bottom; background-color: rgb(220,230,241)">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom; background-color: rgb(220,230,241)">
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;
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<tr style="vertical-align: bottom; background-color: rgb(220,230,241)">
    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif"><b>(Loss) profit
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    <td style="white-space: nowrap"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>12,295
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>9,002
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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</table>


<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><a name="page_36"></a><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;
IT&#193; ENERG&#201;TICA S.A. - (&#8220;ITASA&#8221;)</font></p>

<p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>



<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">ITASA
is a corporation established in July 1996 that was engaged to operate under a concession, the It&#225; Hydropower Plant (&#8220;UHE
It&#225;&#8221;), with 1,450 MW of installed power, located on the Uruguay River, on the Santa Catarina and Rio Grande do Sul
state border. The UHE It&#225; concession is shared with ENGIE Brasil Energia S.A., with CSN holding 48.75%.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;
MRS LOG&#205;STICA S.A. (&#8220;MRS&#8221;)</font></p>

<p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">With
registered offices in the City of Rio de Janeiro-RJ, this subsidiary is engaged in public railroad transportation, on the basis
of an onerous concession, on the domain routes of the Southeast Grid of the federal railroad network (Rede Ferrovi&#225;ria Federal
S.A. &#8211; RFFSA), located in the Southeast (Rio de Janeiro, S&#227;o Paulo and Belo Horizonte. The concession has a 30-year
term as from December 1, 1996, extendable for an equal term by exclusive decision of the concession grantor.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">MRS
may further engage in services involving transportation modes related to railroad transportation and participate in projects aimed
at expanding the railroad service concessions granted.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">For
performance of the services covered by the concession, MRS leased from RFFSA for the same concession period, the assets required
for operation and maintenance of the freight railroad transportation activities. At the end of the concession, all the leased
assets are to be transferred to the ownership of the railroad transportation operator designated at that time.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">The
Company had a direct equity interest of 18.64% in the capital stock of MRS and an indirect equity interest of 18.63% through its
subsidiary CSN Minera&#231;&#227;o S.A., consequently the total participation is 34.94%.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;
CONS&#211;RCIO DA USINA HIDREL&#201;TRICA DE IGARAPAVA</font></p>

<p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">The
Igarapava Hydroelectric Power Plant is located on the Grande River, in the city of Conquista, MG, and has installed capacity of
210 MW. It consists of 5 bulb-type generating units.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">CSN
holds a 17.92% investment in the consortium, whose specific purpose is the distribution of electric power, which is made according
to the percentage equity interest of each company.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">The
balance of property, plant and equipment less depreciation as of December 31, 2019 is R$22,441 (R$23,596 as of December 31, 2018)
and the expense in 2019 amounted to R$6,497 (R$5,827 in 2018).</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;
CBSI - COMPANHIA BRASILEIRA DE SERVI&#199;OS DE INFRAESTRUTURA (&#8220;CBSI&#8221;)</font></p>

<p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">CBSI
is the result of a joint venture between CSN and CKTR Brasil Ltda, which CSN held 50% interest. Based in the city of Arauc&#225;ria,
PR, CBSI is primarily engaged in providing services to CSN and other third-party entities, and can operate activities related
to the refurbishment and maintenance of industrial machinery and equipment, construction maintenance, industrial cleaning, logistic
preparation of products, among other activities.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>-
Business Combination: Acquisition of control of the company CBSI &#8211; Companhia Brasileira de Servi&#231;os de Infraestrutura
(&#8220;CBSI&#8221;)</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">On
November 29, 2019, the Company acquired 50% of the capital of the company CBSI, of which it already held another 50%, becoming
the holder of 100% of the shares. The value of the transaction was R$24,000 (twenty-four million reais) for 1,875,146 (one million
eight hundred seventy-five thousand one hundred forty-six) common, nominative shares with no par value.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>






<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><a name="page_37"></a>The
parties involved recognize that the price has been established considering the liabilities, contingencies, assets and results,
past and future, of CBSI, and that no additional claim will be accepted from any of the parties at any time in relation to the
value of the transaction.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>



<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">The
market values of the assets acquired, and liabilities assumed do not differ from the book values on the acquisition date.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Determination
of the purchase price:</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%">
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 72%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Description</b></font></td>
    <td style="border-top: Black 1pt solid; width: 2%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 13%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>R$
    </b></font></td>
    <td style="border-top: Black 1pt solid; width: 2%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Reference</b></font></td></tr>
<tr>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Fair value of the
    interest held by the acquirer in the acquiree immediately before the combination</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">8,775</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">(i)</font></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Amount
    paid on the acquisition of CBSI</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">24,000</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">(ii)</font></td></tr>
<tr>
    <td style="border-bottom: Black 2.25pt double"><font style="font: 10pt Times New Roman, Times, Serif"><b>Purchase
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    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>32,775</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
</table>
<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">i.
50% of the stake held prior to the acquisition;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">ii.
Total amount paid for another 50% of the CBSI company.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">In
accordance with IFRS 3 - Business Combination, the interest held by the Company is part of the consideration transferred.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Below
are the values resulting from the business combination:</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%">
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 74%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Assumptions</b></font></td>
    <td style="border-top: Black 1pt solid; width: 5%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 21%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>R$</b></font></td></tr>
<tr>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Consideration paid
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    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">24,000</font></td></tr>
<tr>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Fair value of the
    stake previously held by CSN</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">8,775</font></td></tr>
<tr>
    <td style="text-decoration: underline; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b><u>Total
    consideration paid for the acquisition of CBSI</u></b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>32,775</b></font></td></tr>
<tr>
    <td style="vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif">Fair value of
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<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"><b>Goodwill</b></font></td>
    <td style="vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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</table>
<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Goodwill
is an asset that represents future economic benefits resulting from other assets acquired in a business combination, which are
not individually identified and separately recognized. It is allocated to a separate account in the individual financial statements
in the investment group and in the intangible group in the consolidated financial statements.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>






<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><a name="page_38"></a>The
balance sheet of the assets acquired, and liabilities assumed on November 29, 2019 is shown below:</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>



<table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%">
<tr>
    <td style="width: 84%"><font style="font: 10pt Times New Roman, Times, Serif"><b>ASSETS</b></font></td>
    <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 15%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Cash and cash equivalents</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,656</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Accounts receivable</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Deferred taxes</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">476</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Other assets</font></td>
    <td style="text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160; 11,301</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Inventory</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160; 16,939</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Fixed assets</font></td>
    <td style="text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">9,123</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Intangible assets</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">348</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Total assets acquired</b></font></td>
    <td style="text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;&#160;
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<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif"><b>LIABILITIES</b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Borrowings and financing</font></td>
    <td style="text-indent: 8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160; 19,781</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Trade payables</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160; 15,564</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Payroll and related taxes</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160; 32,855</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Tax payables</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,950</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Provisions</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">5,369</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Other liabilities</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">&#160; 15,114</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Total liabilities assumed</b></font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    90,633 </b></font></td></tr>
<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double"><font style="font: 10pt Times New Roman, Times, Serif"><b>Equity
    acquired</b></font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 2.25pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;
    17,550 </b></font></td></tr>
</table>
<p style="margin: 0pt 0 0pt 18pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0 0pt 18pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
TRANSNORDESTINA LOG&#205;STICA S.A. (&#8220;TLSA&#8221;)</font></p>

<p style="margin: 0pt 0 0pt 18pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">TLSA
is primarily engaged in the public service operation and development of a railroad network in the Northeast of Brazil network,
comprising the rail segments Eliseu Martins to Trindade, Trindade to Salgueiro, Salgueiro to Porto Suape, Salgueiro to Miss&#227;o
Velha and Miss&#227;o Velha to Pec&#233;m (&#8220;Railway System II&#8221;).</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">It
is in pre-operational phase and will remain so until the completion of Rail Network II. The approved schedule, which considered
the completion of the work by January 2017, is currently under discussion with the responsible agencies, according described in
the item 27.b. The Management understands that new deadlines for project completion will not have material adverse effects on
the expected return on investment.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">During
the year 2017, the other shareholders of TLSA subscribed 2,912,997 shares in amounting to R$153,253, diluting CSN on TLSA share
capital to 46.30%.&#160; Therefore, due to the transactions described above and the participation change of the shareholders in
the share capital of TLSA on 2017, the Company recognized a gain of R$2,814, recorded in equity in other comprehensive income.
In May 2019, the Northeast Investment Fund - FINOR transferred to CSN, BNDES and BNDESPAR, 1,677,816 (one million six hundred
seventy-seven thousand, eight hundred and sixteen) class &#8220;B preferred shares, of which 501,789 (five hundred and one thousand,
seven hundred and eighty-nine) shares were transferred specifically to CSN. On 12/31/2019, the Company's interest in the capital
of TLSA is 47.26% of the total capital and 92.60% of the voting capital.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">The
Management receives funds from its shareholders and third parties for completion of the works, according described in the item
27.b, which are expected to be available, based on agreements previously entered into and recent discussions between the involved
parties. After analyzing this matter, Management concluded as adequate the use of the accounting base of the project&#8217;s going
concern in the preparation of the financial statements for the year ended December 31, 2019.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">TLSA
performed an impairment test of its own long-live assets using the discount cash flow method and considered the main assumptions,
as follows:</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Measurement
of recoverable value:</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
    <td style="border: Black 1pt solid; width: 50%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Cash
    Flow Projection</b></font></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 50%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Until
    2057</b></font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Gross
    Margin</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Based
    on market studies to capture operations costs and loads, based on studies of market trends.</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Estimated
    Costs</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Costs
    based on studies and market trends.</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Growth
    rate in perpetuity</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Growth
    rate was not considered due to the projection model until the end of the concession.</font></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Discount
    rate</font></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Between
    5.09% to 6.98% in real terms.</font></td></tr>
</table>





<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><a name="page_39"></a>&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">In
addition, CSN, as an investor, performed an impairment test of its stake in TLSA, through TLSA ability to distribute dividends,
methodology known as Dividend Discount Model, or DDM, to remunerate the capital invested by shareholders. In order to perform
this test, some aspects were taken into account, such as:</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>



<p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
The flow of dividends was obtained from the TLSA nominal cash flow;</font></p>

<p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
The flow of dividends was calculated considering the annual percentages of participation, considering the dilutions of the CSN&#8217;s
stakes due to the amortization of debts;</font></p>

<p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
This flow of dividends was discounts at present value using cost of equity (Ke) embedded in the WACC rate of TLSA; and</font></p>

<p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
This Ke obtained was the one calculated in the &#8220;rolling WACC&#8221; of TLSA.&#160;</font></p>

<p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Due
to the sharing of investors risks, and by the fact that the asset that is being tested represents the cash-generating unit itself,
which is equal to the legal entity, the risk determined by CSN Management is the same applied by TLSA when the evaluation of their
own investments, not applying an additional risk factor to the model.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">As
a result, it was not necessary to recognize an impairment in the surplus-value of the investments in the year ended on December
31, 2019.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>8.e)
Additional information on indirect participation in abroad operations</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
STAHLWERK TH&#220;RINGEN GMBH (&#8220;SWT&#8221;)</font></p>

<p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">SWT
was formed from the former industrial steel complex of Maxh&#252;tte, located in the Germany city of Unterwellenborn, which produces
steel shapes used for construction in accordance with international quality standards. Its main raw material is steel scrap; the
Company has an installed production capacity of 1.1 million metric tons&#8217; steel/year. The SWT is a wholly owned indirect
subsidiary of CSN Steel S.L.U, a subsidiary of CSN.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
COMPANHIA SIDERURGICA NACIONAL &#8211; LLC (&#8220;CSN LLC&#8221;)</font></p>

<p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Incorporated
in 2001 with the assets and liabilities from the extinct Heartland Steel Inc., CSN LLC has an industrial plant in Terre Haute,
Indiana State - USA, where the cold rolled and galvanized steel production lines are located, its installed production capacity
is 800 thousand tons/year. CSN LLC is a wholly owned indirect subsidiary through CSN Steel S.L.U. after Merger, previously named
CSN Americas S.L.U, a subsidiary of CSN.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">On
June 5, 2018 CSN LLC had its corporate name changed to "Heartland Steel Processing, LLC". On the same date, a new company was
incorporated under the name "Companhia Sider&#250;rgica Nacional, LLC", a wholly owned subsidiary of Heartland Steel Processing,
LLC. On June 28, 2018, Companhia Sider&#250;rgica Nacional, LLC., became a wholly-owned subsidiary of CSN Steel and, on June 29,
2018, Heartland Steel Processing, LLC was sold to Steel Dynamics, Inc for the base transaction price of R$400million.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">The
new "Companhia Sider&#250;rgica Nacional, LLC" imports and comercializes steel products and maintains its activities in the United
States.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
LUSOSIDER A&#199;OS PLANOS S.A. (&#8216;Lusosider&#8217;&#8217;)</font></p>

<p style="margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Incorporated
in 1996 in succession to Siderurgia Nacional (a company privatized by the Portuguese government that year), Lusosider is the only
Portuguese company of the steel industry to produce cold rolled and galvanized anti-corrosion steel. Based in Paio Pires, The
Lusosider has an installed capacity of about 550,000 tons / year to produce four large groups of steel products: galvanized sheet,
cold rolled sheet, pickled and oiled plate. The products are manufactured by Lusosider and may be used in the packaging industry,
construction (pipes and metallic structures) and in home appliance components.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>






<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><a name="page_40"></a><b>8.f)
Other investments</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"></p>



<p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;
PANATL&#194;NTICA S. A. (&#8220;Panatl&#226;ntica&#8221;)</font></p>

<p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Panatl&#226;ntica
is a publicly-held company, headquartered in the city of Gravata&#237;, State of Rio Grande do Sul, engaged in the manufacturing,
trade, import, export and processing of steel and ferrous or non-ferrous metals, coated or not. This investment is classified
as fair value through profit or loss.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">The
Company currently holds 11.31% (11.33% as of December 31, 2018) of Panatl&#226;ntica&#8217;s total share capital.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;
USINAS SIDERURGICAS DE MINAS GERAIS S.A. &#8211; USIMINAS (&#8220;USIMINAS&#8221;)</font></p>

<p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Usiminas,
headquartered in Belo Horizonte, State of Minas Gerais, is engaged in steel and related operations.&#160; Usiminas produces flat
rolled steel in the Intendente C&#226;mara and Jos&#233; Bonif&#225;cio de Andrada e Silva plants, located in Ipatinga, Minas
Gerais, and Cubat&#227;o, S&#227;o Paulo, respectively, the final product is sold in the domestic and foreign market. Usiminas
also exploits iron ore mines located in Ita&#250;na, Minas Gerais, to meet its verticalization and production cost optimization
strategies. Usiminas also has service and distribution centers located in several regions of Brazil, and the Cubat&#227;o, S&#227;o
Paulo, and Praia Mole in Esp&#237;rito Santo, all centers are located in strategic locations for the shipment of its production.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">On
April 9, 2014, the Administrative Council for Economic Defense (CADE - Conselho Administrativo de Defesa Econ&#244;mica) issued
its decision on the matter about the Usiminas shares held by CSN signing a Performance Commitment Agreement), also called TCD,
between CADE and CSN. Under the terms of the decision of CADE and TCD, CSN must reduce its interest in USIMINAS, within a specified
period. The deadline and percentage reduction are confidential. In addition, the political rights in Usiminas will continue suspended
until the Company reaches the limits established in the TCD.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">In
February 2018, were sold 3,136,100 of preferred shares (USIM5) in the amount of R$39,377, by the exclusive fund &#8220;VR1 - Multi-Credit
Private Investment Fund.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2019, and 2018, the Company&#8217;s interest in Usiminas&#8217;s capital was 15.19% in common shares and 20.29%
in preferred shares.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">In
December 2019, the Company opted to reclassify the investment measured at fair value through profit or loss to current assets
through a new management decision regarding the maintenance of shares in line with its asset sale strategy.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>






<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><a name="page_41"></a>USIMINAS
is listed on the S&#227;o Paulo Stock Exchange (&#8220;B3 S.A.&#8221;: USIM3 and USIM5).</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>



<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#8226;&#160;&#160;&#160;&#160;
ARVEDI METALFER DO BRASIL S.A. (&#8220;Arvedi&#8221;)</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Arvedi,
headquartered in Salto, State of S&#227;o Paulo, is engaged in pipe production. As of December 31, 2019 and 2018 CSN held 20.00%
of Arvedi&#8217;s share capital.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>8.g)
Investment Property</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">The
Company maintains several properties for the purpose of using them in its operations, whether for industrial expansions, or for
the benefit of its employees and the communities adjacent to its industrial plants.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">During
the year of 2019, the Company started technical studies for the exploration of real estate activities aiming at earning income
and capital appreciation. Already with a view to implementing these activities, during 2019 some land and buildings that were
classified as fixed assets were reclassified to investment properties as shown below:</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: bottom">
    <td style="width: 53%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 15%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 15%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 15%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Consolidated</b></font></td></tr>
<tr>
    <td style="vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="border-top: Black 1pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Buildings</b></font></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Cost</font></td>
    <td style="text-align: right; text-indent: 7pt"><font style="font: 10pt Times New Roman, Times, Serif">68,877</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; text-indent: 7pt"><font style="font: 10pt Times New Roman, Times, Serif">53,816</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; text-indent: 7pt"><font style="font: 10pt Times New Roman, Times, Serif">122,693</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Accumulated depreciation</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; text-indent: 7pt"><font style="font: 10pt Times New Roman, Times, Serif">(21,498)</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; text-indent: 7pt"><font style="font: 10pt Times New Roman, Times, Serif">(21,498)</font></td></tr>
<tr>
    <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Balance at December 31,2019</b></font></td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right; text-indent: 7.05pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>32,318</b></font></td>
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<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">On
December 31, 2019, the Company's management estimated the fair value of investment properties in R$1,7 billion.</font></p><span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of joint ventures. [Refer: Joint ventures [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B4<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B4_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795524496">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>4 FINANCIAL INVESTMENTS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinancialInvestmentsAbstract', window );"><strong>Financial investments [Abstract]</strong></a></td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DisclosureOfFinancialInvestmentsExplanatory', window );">FINANCIAL INVESTMENTS</a></td>
<td class="text"><p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif"><b>4&#160;&#160;&#160;&#160;&#160;&#160;
FINANCIAL INVESTMENTS</b></p>

<p style="text-align: justify; text-indent: -20.25pt; margin: 0pt 0 0pt 20.25pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr>
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<tr>
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    <td style="text-align: right">882,376</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">13,337</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td>Time Deposit <sup>(3)</sup></td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
    <td>Usiminas shares<sup>(4)</sup></td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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<tr>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">95,719</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>2,633,173
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>895,713</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>95,719
    </b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>7,772</b></td></tr>
</table>
<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#160;
Financial investment with restricted modality and linked to Bank Certificate of Deposit to secure a letter of guarantee from financial
institutions.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(2)&#160;&#160;&#160;&#160;
Investments in National Treasury Bills (LFT) managed by its exclusive funds.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(3)&#160;&#160;&#160;&#160;
As of December 31, 2019, the investments in Time Deposit in custody to cover additional expenses of the sale of LLC was fully
redeemed.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(4)&#160;&#160;&#160;&#160;
In December 2019, the Company opted to reclassify Usiminas' investment to current assets (see notes 8.f and 12.II), and part of
the shares guarantees a portion of the Company's debt.</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 32.2pt; font: 11pt Times New Roman, Times, Serif">(5)&#160;&#160;&#160;&#160;
Bonds with Fibra Bank due in February 2028.</p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for a financial investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6828315360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document and Entity Information<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2019 </div>
<div>shares</div>
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<tr class="re">
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<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">NATIONAL STEEL CO<span></span>
</td>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001049659<span></span>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">20-F/A<span></span>
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</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 31,  2019<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">true<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentDescription', window );">Amendment Description</a></td>
<td class="text">Explanatory Note This Amendment No. 1 to the Annual Report on Form 20-F for the year ended December 31, 2019 of Companhia Sider&#250;rgica Nacional (the &#8220;Company&#8221;), filed with the Securities and Exchange Commission on April 2, 2020 (the &#8220;Annual Report&#8221;), is being filed for the following reasons:         1. To file Exhibit 101, which presents financial information of the Company in eXtensible Business Reporting Language (&#8220;XBRL&#8221;). Item 19 of the Annual Report is amended to include the following exhibits:         Exhibit Number            Description         101.INS       XBRL Instance Document.    101.SCH       XBRL Taxonomy Extension Schema.    101.CAL       XBRL Taxonomy Extension Scheme Calculation Linkbase.    101.DEF       XBRL Taxonomy Extension Scheme Definition Linkbase.    101.LAB       XBRL Taxonomy Extension Scheme Label Linkbase.    101.PRE       XBRL Taxonomy Extension Scheme Presentation Linkbase.         2. To amend Exhibit 2.4 &#8220;Description of the registrant&#8217;s securities registered under Section 12 of the Exchange Act.&#8221;, which was filed as Exhibit 24. Item 19 is amended to replace Exhibit 24 to the Exhibit 2.4 attached herein This Amendment No. 1 comprises a cover page, this explanatory note, the exhibits referred to above, the signature page and the required certifications of the chief executive officer and chief financial officer of the Company.<span></span>
</td>
</tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">SID<span></span>
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<td class="text">Common Shares without Par Value<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">D5<span></span>
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<td class="text">No<span></span>
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<td class="text">No<span></span>
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<td class="text">Large Accelerated Filer<span></span>
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<td class="text">false<span></span>
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<td class="text">true<span></span>
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<td class="text">false<span></span>
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<td class="text">false<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="nump">1,387,524,047<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
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<td class="text">2019<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of changes contained within amended document.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an annual report.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 20-F, 40-F<br> -Number 240<br> -Section 15<br> -Subsection d-1<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentShellCompanyReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentShellCompanyReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1-<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentTransitionReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityVoluntaryFilers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityWellKnownSeasonedIssuer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12gTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(g) registered security.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection g<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12gTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DocumentAndEntityInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DocumentAndEntityInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
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<FILENAME>R163.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
<title></title>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6814972560">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>21  NET SALES REVENUE (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NetSalesRevenueLineItems', window );"><strong>NetSalesRevenueLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossRevenue', window );">Gross revenue</a></td>
<td class="nump">R$ 28,883,717<span></span>
</td>
<td class="nump">R$ 26,570,460<span></span>
</td>
<td class="nump">R$ 21,467,583<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeductionsAbstract', window );"><strong>Deductions</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SalesReturnsAndDiscounts', window );">Canceled sales, discounts and rebates</a></td>
<td class="num">(325,794)<span></span>
</td>
<td class="num">(234,851)<span></span>
</td>
<td class="num">(262,989)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TaxEffectOfRevenues', window );">Taxes on sales</a></td>
<td class="num">(3,121,506)<span></span>
</td>
<td class="num">(3,366,724)<span></span>
</td>
<td class="num">(2,679,993)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RevenueDeductions', window );">Deductions</a></td>
<td class="num">(3,447,300)<span></span>
</td>
<td class="num">(3,601,575)<span></span>
</td>
<td class="num">(2,942,982)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="nump">25,436,417<span></span>
</td>
<td class="nump">22,968,885<span></span>
</td>
<td class="nump">18,524,601<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=sid_DomesticMarketMember', window );">Domestic Market [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NetSalesRevenueLineItems', window );"><strong>NetSalesRevenueLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossRevenue', window );">Gross revenue</a></td>
<td class="nump">14,220,420<span></span>
</td>
<td class="nump">14,752,901<span></span>
</td>
<td class="nump">11,487,011<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeductionsAbstract', window );"><strong>Deductions</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="nump">10,950,701<span></span>
</td>
<td class="nump">11,353,437<span></span>
</td>
<td class="nump">8,706,466<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=sid_ForeignMarketMember', window );">Foreign Market [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NetSalesRevenueLineItems', window );"><strong>NetSalesRevenueLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossRevenue', window );">Gross revenue</a></td>
<td class="nump">14,663,297<span></span>
</td>
<td class="nump">11,817,559<span></span>
</td>
<td class="nump">9,980,572<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DeductionsAbstract', window );"><strong>Deductions</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenues</a></td>
<td class="nump">R$ 14,485,716<span></span>
</td>
<td class="nump">R$ 11,615,448<span></span>
</td>
<td class="nump">R$ 9,818,135<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.
Effective 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2019-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DeductionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DeductionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_GrossRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to gross revenue.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_GrossRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NetSalesRevenueLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NetSalesRevenueLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_RevenueDeductions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to revenue deductions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_RevenueDeductions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_SalesReturnsAndDiscounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to sales returns and discounts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_SalesReturnsAndDiscounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TaxEffectOfRevenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to tax effect of revenues.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TaxEffectOfRevenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=sid_DomesticMarketMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=sid_DomesticMarketMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=sid_ForeignMarketMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=sid_ForeignMarketMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>195
<FILENAME>R193.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795410192">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>29 ADDITIONAL INFORMATION TO CASH FLOWS (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdditionalInformationToCashFlowsAbstract', window );"><strong>Additional Information To Cash Flows [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdjustmentsForIncomeTaxAndSocialContributionPaid', window );">Income tax and social contribution paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">R$ 1,167,419<span></span>
</td>
<td class="nump">R$ 336,962<span></span>
</td>
<td class="nump">R$ 268,847<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest', window );">Addition to PP&amp;E with interest capitalization (note 10 and 25)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">117,189<span></span>
</td>
<td class="nump">71,611<span></span>
</td>
<td class="nump">91,957<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InitialAdoptionRightOfUse', window );">Initial adoption IFRS 16 - Right of use (note 9a)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">640,989<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RemeasurementRightOfUse1', window );">Remeasurement - Right of use (note 9a)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(151,558)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AcquisitionOfFxedAssetsLoanNetOfTaxes', window );">Acquisition of fixed assets through a loan, net of taxes</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">78,098<span></span>
</td>
<td class="nump">10,792<span></span>
</td>
<td class="nump">4,265<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AcquisitionOfFixedAssetsByAuction', window );">Acquisition of fixed assets by auction</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">200,115<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NonMonetaryTransactionWithJointVenture', window );">Non-monetary transaction with joint venture</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,264<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NetAdditionalCash', window );">Net additional cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 2,052,252<span></span>
</td>
<td class="nump">R$ 419,365<span></span>
</td>
<td class="nump">R$ 385,333<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">For calendar year 2019, the Company opted for taxation based on the quarterly actual profit, according art. 9,430/96, with  income tax and social contribution due being paid in a single installment, until the last business day of the month following the end of each quarter.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">In 2019, fixed assets were acquired through a loan in the amount of R$100,661, net of recoverable taxes of R$22,563.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AcquisitionOfFixedAssetsByAuction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for acquisition of fixed assets through auction.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AcquisitionOfFixedAssetsByAuction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AcquisitionOfFxedAssetsLoanNetOfTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for acquisition of fixed assets through a loan, net of taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AcquisitionOfFxedAssetsLoanNetOfTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AdditionalInformationToCashFlowsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AdditionalInformationToCashFlowsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow from addition to PP&amp;amp;E with interest capitalization.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AdjustmentsForIncomeTaxAndSocialContributionPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow from a income tax and social contribution paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AdjustmentsForIncomeTaxAndSocialContributionPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InitialAdoptionRightOfUse">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for adoption to right-of-use assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InitialAdoptionRightOfUse</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NetAdditionalCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the net additionl cash.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NetAdditionalCash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NonMonetaryTransactionWithJointVenture">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash out flow from non monetary transaction with joint venture.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NonMonetaryTransactionWithJointVenture</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_RemeasurementRightOfUse1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to remeasurement right of use1.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_RemeasurementRightOfUse1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>196
<FILENAME>0001292814-20-001301-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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end
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6812683696">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>24  FINANCIAL INCOME (EXPENSES)) (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinanceIncomeAbstract', window );"><strong>Financial income</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RelatedParties', window );">Related parties (note 18 b)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 79,228<span></span>
</td>
<td class="nump">R$ 64,888<span></span>
</td>
<td class="nump">R$ 61,549<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_IncomeFromFinancialInvestments', window );">Income from financial investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">93,471<span></span>
</td>
<td class="nump">111,235<span></span>
</td>
<td class="nump">162,292<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GainFromDerivative', window );">Gain from derivative</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28,503<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherIncome', window );">Other income</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">206,343<span></span>
</td>
<td class="nump">1,134,391<span></span>
</td>
<td class="nump">42,730<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncome', window );">Financial income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">379,042<span></span>
</td>
<td class="nump">1,310,514<span></span>
</td>
<td class="nump">295,074<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinanceCostsAbstract', window );"><strong>Financial expenses</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsAndFinancingForeignCurrency', window );">Borrowings and financing - foreign currency</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,128,520)<span></span>
</td>
<td class="num">(988,821)<span></span>
</td>
<td class="num">(827,841)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_BorrowingsAndFinancingLocalCurrency', window );">Borrowings and financing - local currency</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(867,785)<span></span>
</td>
<td class="num">(1,020,867)<span></span>
</td>
<td class="num">(1,610,714)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_RelatedPartiesOne', window );">Related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(16,092)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_Leases', window );">Leases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(49,118)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CapitalizedInterest', window );">Capitalized interest (notes 9 and 29)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">117,189<span></span>
</td>
<td class="nump">71,611<span></span>
</td>
<td class="nump">91,957<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InterestFinesAndLatePaymentCharges', window );">Interest, fines and late payment charges</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(104,357)<span></span>
</td>
<td class="num">(71,100)<span></span>
</td>
<td class="num">(72,343)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CommissionAndBankFees', window );">Commission and bank fees</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(217,784)<span></span>
</td>
<td class="num">(182,179)<span></span>
</td>
<td class="num">(159,088)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PiscofinsOverFinancialIncome', window );">PIS/COFINS over financial income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(25,176)<span></span>
</td>
<td class="num">(84,404)<span></span>
</td>
<td class="num">(21,926)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InsuranreGarantee', window );">Insuranre garantee</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(29,191)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherFinancialExpenses', window );">Other financial expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(258,049)<span></span>
</td>
<td class="nump">19,614<span></span>
</td>
<td class="num">(142,296)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinanceCosts1', window );">Financial expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,562,791)<span></span>
</td>
<td class="num">(2,272,238)<span></span>
</td>
<td class="num">(2,742,251)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InflationAdjustmentAndExchangeDifferencesNetAbstract', window );"><strong>Inflation adjustment and exchange differences, net</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InflationAdjustmentsNet', window );">Inflation adjustments, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">85,451<span></span>
</td>
<td class="num">(1,035)<span></span>
</td>
<td class="num">(10,556)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExchangeRatesNet', window );">Exchange rates, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(37,872)<span></span>
</td>
<td class="num">(532,883)<span></span>
</td>
<td class="num">(5,665)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ExchangeGainLossesOnDerivatives', window );">Exchange gain (losses) on derivatives</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,986<span></span>
</td>
<td class="num">(1)<span></span>
</td>
<td class="num">(229)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InflationAdjustmentAndExchangeDifferencesNet', window );">Inflation adjustment and exchange differences, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">52,565<span></span>
</td>
<td class="num">(533,919)<span></span>
</td>
<td class="num">(16,450)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FinanceIncomeExpenses', window );">Financial income (expenses), net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,131,184)<span></span>
</td>
<td class="num">(1,495,643)<span></span>
</td>
<td class="num">(2,463,627)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_StatementOfGainsAndLossesOnDerivativeTransactionsAbstract', window );"><strong>Statement of gains and (losses) on derivative transactions</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DollarToEuroSwap', window );">Dollar - to - euro swap</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">783<span></span>
</td>
<td class="num">(1)<span></span>
</td>
<td class="num">(229)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_CdiXDollarSwap', window );">CDI x Dollar swap (note 12)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_StatementOfGainsAndLossesOnDerivativeTransactions', window );">Statement of gains and (losses) on derivative transactions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,203<span></span>
</td>
<td class="num">(1)<span></span>
</td>
<td class="num">(229)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FutureDi', window );">Future DI</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28,503<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TotalFutureDi', window );">Total Future DI</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28,503<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_Total', window );">Total</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 4,986<span></span>
</td>
<td class="num">R$ (1)<span></span>
</td>
<td class="nump">R$ 28,274<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Refers mainly to the monetary adjustment of the recognition of the non-inclusion of ICMS in the PIS and COFINS calculation basis in the amount of R$160,609 as of December 31,2019 (R$1,106,097 as of December 31,2018).</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinanceIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income associated with interest and other financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinanceIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of operating income that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2019-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35_b_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_BorrowingsAndFinancingForeignCurrency">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the borrowings and financing - foreign currency.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_BorrowingsAndFinancingForeignCurrency</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_BorrowingsAndFinancingLocalCurrency">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the borrowings and financing - local currency.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_BorrowingsAndFinancingLocalCurrency</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CapitalizedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the capitalized interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CapitalizedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CdiXDollarSwap">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the CDI x Dollar swap.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CdiXDollarSwap</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_CommissionAndBankFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the commission and bank fees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_CommissionAndBankFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_DollarToEuroSwap">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the Dollar - to - euro swap.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_DollarToEuroSwap</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExchangeGainLossesOnDerivatives">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the exchange gain (losses) on derivatives.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExchangeGainLossesOnDerivatives</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ExchangeRatesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the exchange rates, net.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ExchangeRatesNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FinanceCosts1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the statement of finance cost1.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FinanceCosts1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FinanceCostsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FinanceCostsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FinanceIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FinanceIncomeAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FinanceIncomeExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income or cost associated with interest and other financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FinanceIncomeExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FutureDi">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the statement of future DI.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FutureDi</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_GainFromDerivative">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the gain from derivative.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_GainFromDerivative</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_IncomeFromFinancialInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the income from financial investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_IncomeFromFinancialInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InflationAdjustmentAndExchangeDifferencesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the inflation adjustment and exchange differences, net.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InflationAdjustmentAndExchangeDifferencesNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InflationAdjustmentAndExchangeDifferencesNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InflationAdjustmentAndExchangeDifferencesNetAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InflationAdjustmentsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the inflation adjustments, net.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InflationAdjustmentsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InsuranreGarantee">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the insuranre guarantee.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InsuranreGarantee</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InterestFinesAndLatePaymentCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the interest, fines and late payment charges.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InterestFinesAndLatePaymentCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_Leases">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the leases.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_Leases</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherFinancialExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the other financial expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherFinancialExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PiscofinsOverFinancialIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the PIS/COFINS over financial income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PiscofinsOverFinancialIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_RelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_RelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_RelatedPartiesOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_RelatedPartiesOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_StatementOfGainsAndLossesOnDerivativeTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount refers to the statement of gains and (losses) on derivative transactions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795871104">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>27 COMMITMENTS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<td class="text"><p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>27&#160;&#160;&#160;
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<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>27.a)
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<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,172,980</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>4,645,562</b></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>8,568,914</b></td></tr>
</table>





<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_95"></a><b>&#160;</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>27.b)
Projects and other commitments</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>



<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Transnordestina project</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Transnordestina project which corresponds to rail network II of the Northeast Railway System, includes building 1,753 km of new,
next-generation, wide-gauge tracks. The project posts an evolution of 52% progress which was expected to completion for 2017,
completion period currently under discussion with the responsible agencies.</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company expects that the investments will permit Transnordestina Log&#237;stica S.A., the concessionaire that holds the Transnordestina
project, to transport of several products, such as iron ore, limestone, soy, cotton, sugarcane, fertilizers, oil, and fuel. The
concession will expire in 2057 and can be terminated before this date if the minimum return agreed with the Government is reached.
Transnordestina obtained the environmental authorizationsrequired and implementation is advanced in certain regions.</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
sources of financing for the project are: (i) financing granted by Banco do Nordeste/ FNE and the BNDES, (ii) debentures issued
by FDNE, (iii) Permanent Track Use contracts, and (iv) contribution of capital by CSN and public shareholders. The approved construction
investment is R$7,542,000 and the balance of disbursable funds will be adjusted using the IPCA as from April 2012. Should additional
funds be required, they will be provided by CSN and/or third parties under Permanent Track Use contracts.</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Currently,
the approved budget is composed as follows: Miss&#227;o Velha-Salgueiro: R$0.4 billion, Salgueiro-Trindade: R$0.7 billion, Trindade-Eliseu
Martins: R$2.4 billion, Miss&#227;o Velha-Porto de Pec&#233;m: R$3 billion, Salgueiro-Porto de Suape: R$4.7 billion, amounting
R$ 11.2 billion. The project is currently in the process of budged adjustment and the proposed amount is R$13.2 Billion.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company guarantees 100% of TLSA&#8217;s financing granted by Banco do Nordeste/FNE and the BNDES, and 50.97% of the debentures
issued by FDNE (includes the corporate guarantee of 48.47%, a collateral letter of 1.25% issued to BNB and the corporate guarantee
of 1.25% pledged to BNB). Under the FDNE charter, approved by Federal Decree n&#186; 6,952/2009, and the Investment Agreement
entered into with the public shareholders/ financiers, up to 50% of the debentures may be converted into TLSA shares.</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Court of Auditors of the Union - TCU through a protective order issued in May 2016, regarding the case TC 012.179/2016, suspended
new transfers of public resources to TLSA from Valec Engenharia, Constru&#231;&#245;es e Ferrovias S.A., Fundo de Investimento
do Nordeste &#8211; FINOR, Fundo Constitucional de Financiamento do Nordeste &#8211; FNE, Fundo de Desenvolvimento do Nordeste
&#8211; FDNE, Banco Nacional de Desenvolvimento Econ&#244;mico e Social &#8211; BNDES and BNDES Participa&#231;&#245;es S.A.&#8211;
BNDESPar. After filing an appeal against the protective order and providing the necessary explanations, in June 2016 the order
issued by TCU was withdrawn unanimously by the members of this court, with the continuity of planned investments having been restored.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">By
means of another protective order issued in January 2017, relating to the case TC 012.179/2016, the Court of Auditors of the Union
suspended new transfers of public resources to TLSA by Valec Engenharia, Constru&#231;&#245;es e Ferrovias S.A., Fundo de Investimento
do Nordeste &#8211; FINOR, Fundo Constitucional de Financiamento do Nordeste &#8211; FNE, Fundo de Desenvolvimento do Nordeste
&#8211; FDNE, Banco Nacional de Desenvolvimento Econ&#244;mico e Social &#8211; BNDES and BNDES Participa&#231;&#245;es S.A.&#8211;
BNDESPar. The Company has provided the required clarifications to the TCU and has acted firmly in order that the decision can
be repealed soon and the flow of investments planned can be restored.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company concluded in December / 2019, according to the scheduled schedule, the engineering deliveries referring to the revision
of the projects of the sections to be executed, as well as the survey of the services already executed in the sections in progress
and completed (&#8220;as built&#8221;), in a way to allow the validation of the regulatory budget and the preparation of a revisited
schedule. The Company awaits the analysis to be carried out by the regulatory agency, whose management's expectation is that it
will be carried out during the first half of 2020.</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_96"></a>There
is an administrative procedure with the ANTT (National Land Transportation Agency) which evaluates the regular compliance with
the obligations of the Concession Agreement corresponding to System II by Concessionaire TLSA. ANTT&#8217;s technical area, in
a unilateral opinion, understood that non-compliance with the contractual obligations by the Concessionaire is evidenced. The
technical area&#8217;s opinion is under evaluation and, if the irregularity is proven, ANTT may open new process to apply the
applicable penalties, among them, forfeiture. The procedure is in fact finding phase and until the moment there is no final decision
on the merit.</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;
<b>FTL &#8211; Ferrovia Transnordestina Log&#237;stica S.A. (Operational rail network)</b></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">In
relation to the rail network I, operates by Ferrovia Transnordestina Log&#237;stica S.A.(&#8220;FTL&#8221;) - there is an administrative
procedure before the National Agency for Land Transportation (&#8220;ANTT&#8221;) that analyzes the regular fulfillment of the
obligations of the Concession Agreement by the Concessionaire FTL. In view of a unilateral analysis, ANTT informed that FTL would
have failed to comply with the TAC (Conduct Adjustment Agreement) signed in 2013 as a result of the non-compliance with the production
target for 2013. In this context, the agency proposed to the Union the declaration of the expiry of the FTL Concession Contract
and the initiation of an administrative proceeding within the scope of the Superintendence of Infrastructure and Railroad Cargo
Transport Services - SUFER. The Company continues to rely on ANTT's positioning.</p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of commitments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6798335616">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfSignificantAccountingPoliciesAbstract', window );"><strong>Summary of significant accounting policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory', window );">Basis of preparation and declaration of conformity</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.a)
Basis of preparation and declaration of conformity</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
consolidated financial statements have been prepared and are being presented in accordance with International Financial Reporting
Standards (&#8220;IFRS&#8221;) issued by the International Accounting Standards Board (IASB) and includes all of the relevant
information of the financial statements, and only this information, which correspond to those used by the Company&#8217;s management
in its activities.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates and also
requires management to exercise its judgment in the process of applying the Company&#8217;s accounting policies.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Information
on uncertainties related to assumptions and estimates, which have a significant risk of resulting in a material adjustment to
the accounting balances of assets and liabilities in the year, are included in the following notes:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#8226;
Note 5 - Recognition of the provision for expected losses (impairment) of accounts receivable from customers;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#8226;
Note 14 - Deferred income and social contribution taxes: availability of future taxable income against which deductible temporary
differences and tax losses can be used;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#8226;
Note 10.a - Goodwill impairment test;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#8226;
Note 12 - Derivative financial instruments and hedge accounting (&#8220;Hedge accounting&#8221;).</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#8226;
Note 16 - Provision for tax, social security, labor, civil, environmental and judicial deposits: main assumptions about the probability
and magnitude of resource outflows;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#8226;
Note 26 - Retirement benefit;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
financial statements are presented in thousands of Brazilian reais (R$). Depending on the applicable IFRS standard, the measurement
criteria used in preparing the financial statements considers the historical cost, net realizable value, fair value or recoverable
amount. When the IFRS allows us an option between acquisition cost and other measurement criteria, the acquisition cost was the
criteria used.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
consolidated financial statements were approved by the Board of Directors on March 4, 2020.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBasisOfConsolidationExplanatory', window );">Basis of presentation</a></td>
<td class="text"><p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif"><b>2.b)
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<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">The
accounting policies have been consistently applied to all consolidated companies. The consolidated financial statements for the
years ended December 31, 2019 and 2018 include the following direct and indirect subsidiaries, joint ventures and joint operations,
as well as the exclusive funds, as follows:</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

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<tr>
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    <td style="border-bottom: Black 1pt solid; width: 13%; text-align: center"><font style="font: 10 Times New Roman, Times, Serif"><b>Number
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    <td style="border-top: Black 1pt solid; width: 1%; white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 10%; text-align: right"><font style="font: 10 Times New Roman, Times, Serif"><b>12/31/2018</b></font></td>
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    business</b></font></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">CSN Islands VII Corp.</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">CSN Islands XI Corp.</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">50,000</font></td>
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<tr>
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<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Equity interests and
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Equity interests</font></td></tr>
<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Mining and Equity
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<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">CSN Minera&#231;&#227;o
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Mining and Equity
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">486,592,830</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
    <td style="white-space: nowrap; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">CSN
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">CSN Equipamentos S.A
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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<tr>
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<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Production and sale
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<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Production and sale
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<tr>
    <td style="vertical-align: bottom; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">CSN
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Financial transactions,
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<tr>
    <td style="vertical-align: bottom; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">CSN
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Financial transactions,
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<tr>
    <td style="vertical-align: bottom; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Stalhwerk
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Production and sale
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<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Sale of long steel</font></td></tr>
<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Financial transactions,
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<tr>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">CSN Asia limited <sup>(5)
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Commercial representation</font></td></tr>
<tr>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">CSN Mining Holding,
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Financial transactions,
    product sales and Equity interests</font></td></tr>
<tr>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">CSN Mining GmbH</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    87.52</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Financial transactions,
    product sales and Equity interests</font></td></tr>
<tr>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">CSN Mining Asia Limited</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    87.52</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10 Times New Roman, Times, Serif">Commercial representation</font></td></tr>
<tr>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Aceros M&#233;xico
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif"></font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10 Times New Roman, Times, Serif">Commercial representation, steel sales and related
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<tr>
    <td style="vertical-align: bottom; white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">Lusosider
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10 Times New Roman, Times, Serif">Steel, commercial and industrial activities and
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<tr>
    <td style="white-space: nowrap; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">CSN
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">Commercial
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<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">Import
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<tr>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10 Times New Roman, Times, Serif">Railroad transportation</font></td></tr>
<tr>
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<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
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    <td style="white-space: nowrap; text-align: right"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
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</table>
<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10 Times New Roman, Times, Serif">(*)
They are dormant Companies therefore they do not appear in the note 8.a, where is disclosed business information under the equity
method and fair value through profit or loss and comprehensive income.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"><font style="font: 10 Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#160;
CSN Gest&#227;o de Recursos Financeiros was liquidated on June 13, 2019;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"><font style="font: 10 Times New Roman, Times, Serif">(2)&#160;&#160;&#160;&#160;
On February 1, 2019, the Federal Taxpayers' Registry was canceled and, therefore, the settlement process of Aceros Mexico CSN
was terminated, however, before third parties and for the purposes of commercial law, the settlement was retroactive to September
18, 2018;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"><font style="font: 10 Times New Roman, Times, Serif">(3)&#160;&#160;&#160;&#160;
Company incorporated on August 22, 2019.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"><font style="font: 10 Times New Roman, Times, Serif">(4)&#160;&#160;&#160;&#160;
On November 29, 2019, a purchase and sale agreement for share was signed, whereby Companhia Sider&#250;rgica Nacional acquired
the entire participation that CKTR Brasil Servi&#231;os Ltda held in CBSI - Companhia Brasileira de Servi&#231;os de Infraestrutura.
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<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"><font style="font: 10 Times New Roman, Times, Serif">(5)&#160;&#160;&#160;&#160;
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<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"><font style="font: 10 Times New Roman, Times, Serif">(6)&#160;&#160;&#160;&#160;
On December 31, 2019 and 2018, the Company directly owned 26,611,282 common shares, 2,673,312 preferred shares class A and 34,092,604
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<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"><font style="font: 10 Times New Roman, Times, Serif">(7)&#160;&#160;&#160;&#160;
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shares and no preferred shares).</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -18pt"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>






<p style="margin: 0pt 0; text-align: justify; text-indent: -0.55pt; font-size: 11pt"><font style="font: 10 Times New Roman, Times, Serif"><a name="page_15"></a>&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Exclusive funds</b></font></p>

<p style="margin: 0pt 0; text-align: justify; text-indent: -0.55pt; font-size: 11pt"><font style="font: 10 Times New Roman, Times, Serif"><b>&#160;</b></font></p>



<table cellspacing="0" cellpadding="0" border="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%">
<tr>
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<tr>
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<tr>
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    <td><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></td>
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<tr>
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<tr>
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<tr>
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</table>
<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">In
preparing the consolidated financial statements, we have adopted the following consolidation procedures:</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"><font style="font: 10 Times New Roman, Times, Serif">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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<p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">Unrealized
gains on transactions with subsidiaries, joint ventures and associates are eliminated to the extent of CSN&#8217;s equity interests
in the related entity by the consolidation process. Unrealized losses are eliminated in the same manner as unrealized gains, although
only to the extent that there are not indications of impairment. The Company eliminates the effect on profit or loss of transactions
carried out with joint ventures and, as a result, reclassifies part of the equity in results of joint ventures to financial expenses,
cost of sales and income tax and social contribution.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">The
base date to the financial statements of the subsidiaries and joint ventures is the same as of the Company, and their accounting
policies are also in line with the policies adopted by the CSN.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif"><b>Subsidiaries</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">Subsidiaries
are all entities which financial and operating policies can be conducted by the Company and when it is exposed to, or has rights
to, variable returns from its involvement with the entity and has the ability to use its power to affect its returns.&#160; The
existence and effect of potential voting rights that are actually exercisable or convertible are taken into consideration when
assessing whether the Company controls another entity. Subsidiaries are fully consolidated from the date when the control is transferred
to the Company and are deconsolidated from the date when such control ceases.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>






<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif"><b>Joint
ventures and joint operations</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">Joint
arrangements are all entities over which the Company has joint control with one or more other parties. The investments in joint
arrangements are classified as joint operations or joint ventures depending on the contractual rights and obligations of each
investor.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">Joint
operations are accounted for in the financial statements in order to represent the Company's contractual rights and obligations.
Therefore, the assets, liabilities, revenues and expenses related to its interests in joint operations are accounted for individually
in the financial statements.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">Joint
ventures are accounted for under the equity method and are not consolidated.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">The
Company eliminates the effect on profit or loss of transactions carried out with joint ventures and, as a result, eliminates part
of the equity in results of joint ventures to financial expenses, cost of sales, net sales and income tax and social contribution.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif"><b>Associates</b></font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">Associates
are all entities over which the Company has significant influence but not control, generally through a shareholding percentage
from 20% up to 50% of the voting rights. Investments in associates are accounted for under the equity method and are initially
recognized at cost.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"><font style="font: 10 Times New Roman, Times, Serif">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Transactions and non-controlling interests</b></font></p>

<p style="margin: 0pt 0; text-align: justify; text-indent: 0cm; font-size: 11pt"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">The
Company treats transactions with non-controlling interests as transactions with owners of the Company. For purchases from non-controlling
interests, the difference between any consideration paid and the relevant share acquired of the carrying value of subsidiary net
assets is recorded in shareholders' equity. Gains and losses on disposals to non-controlling interests are also recognized directly
in shareholders' equity.</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10 Times New Roman, Times, Serif">When
the Company no longer holds control, any retained interest in the entity is remeasured to its fair value, with the change in the
carrying amount recognized in profit or loss. The fair value is the initial carrying amount for the purposes of subsequently accounting
for the retained interest in an associate, joint venture or financial asset. In addition, any amounts previously recognized in
other comprehensive income in respect of that entity are accounted for as if the Company had disposed of the related assets or
liabilities. This may mean that amounts previously recognized in other comprehensive income are reclassified to profit or loss.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory', window );">Foreign currencies</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.c)
Foreign currencies </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>i.&#160;&#160;&#160;&#160;&#160;&#160;
Functional and presentation currency</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Items
included in the financial statements are related to each one of the Company's subsidiaries are measured using the currency of
the primary economic environment in which the subsidiary operates (&#8220;functional currency&#8221;). The consolidated financial
statements are presented in Brazilian reais (R$), which is the Company&#8217;s functional currency and the Group&#8217;s presentation
currency.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>ii.&#160;&#160;&#160;&#160;&#160;
Transactions and balances</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
transactions in foreign currencies are translated into the functional currency using the exchange rates in effect at the dates
of the transactions or valuations when their values are remeasured. Foreign exchange gains and losses resulting from the settlement
of those transactions and from the translation at exchange rates in effect as of December 31, 2019 related to monetary assets
and liabilities denominated in foreign currencies are recognized in the income statement as financial result, except when they
are recognized in shareholders' equity as a result of foreign operation characterized as foreign investment.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">According
to IAS 21 and IFRIC 22 &#8211; foreign currency transactions and advance consideration, the transactions in which the Company
recognizes a non-monetary asset or non-monetary liability involving prepayments or receipts in foreign currency are recorded at
the exchange rate of the date the entity initially recognized (transaction date) the non-monetary asset or non-current liability
monetary.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
balances of assets and liabilities are translated by exchange rates prevailing at the end of the reporting period. As of December
31, 2019, US$1 is equal to R$4.0307 (R$3.8748 at December 31, 2018) and &#8364;1 is equal to R$4.5305 (R$4.4390 at December 31,
2018), according to the rates obtained from Central Bank of Brazil website.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">All
other foreign exchange gains and losses, including foreign exchange gains and losses related to borrowings and cash and cash equivalents,
are presented in the income statement as financial income or expenses.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>iii.&#160;&#160;&#160;&#160;
Group companies</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
results and financial position of all the Group&#8217;s entities (none of which has the currency of a hyper-inflationary economy)
that have a functional currency different from the presentation currency are translated into the presentation currency as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"><b>&#183;&#160;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;
The assets and liabilities of each balance sheet presented are translated by exchange rate at the end of the reporting period;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
The income and expenses of each income statement are translated at average exchange rates (unless this average is not a reasonable
approximation of the cumulative effect of the rates at the transaction dates, in which case income and expenses are translated
at the rate in effect at the transaction dates);&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
All resulting exchange differences are recognized as a separate component in other comprehensive income; and</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt"><b>&#183;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Gains and losses accumulated in shareholders' equity are included in the income statement when the foreign operation is partially
disposed or sold.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.d)
Cash and cash equivalents</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Cash
and cash equivalents include cash on hand, in bank accounts and other short-term highly liquid investments redeemable within 90
days from the end of the reporting period, readily convertible into a known amount of cash and subject to an insignificant risk
of change in value. Bank certificates of deposit and government securities that do not meet the above criteria are not considered
cash equivalents and are classified as financial investments, according to note 4.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory', window );">Trade receivables</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.e)
Trade receivables</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Trade
receivables are initially recognized at fair value, including the related taxes and expenses, being foreign currency-denominated
trade receivables are adjusted at the exchange rate in effect at the end of the reporting period.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">With
the adoption of the new IFRS 9 - Financial instruments, the Company started to apply the new model of expected losses, where it
considers all possible loss events over the life of its receivables. These expected credit losses are estimated according to the
loss rate by maturity range adopted by the Company since the initial (recognition) date of the asset.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company considers customer history, default rate, financial situation and the position of its legal advisors to estimate the expected
credit losses.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories', window );">Inventories</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.f)
Inventories</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Inventories
are carried at the lower of cost and net realizable value. Cost is determined using the weighted average cost method on the acquisition
of raw materials. The costs of finished goods and work in process comprise raw materials, labor and other direct costs (based
on the normal production capacity). Net realizable value represents the estimated selling price in the normal course of business,
less estimated costs of completion and costs necessary to make the sale.&#160; The allowance for estimated losses on slow-moving
or obsolete inventories are recognized when considered necessary.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Stockpiled
ore inventories are accounted for as processed when removed from the mine. The cost of finished goods comprises all direct costs
necessary to transform stockpiled inventories into finished goods.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory', window );">Investments</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.g)
Investments</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Investments
in subsidiaries, joint ventures and associates are accounted for under the equity method of accounting and are initially recognized
at cost. The gains or losses are recognized in profit or loss as operating income (or expenses). In the case of foreign exchange
differences arising on translating foreign investments that have a functional currency different from the Company&#8217;s, changes
in investments due exclusively to foreign exchange differences, as well as adjustments to pension plans and investments that impact
the subsidiaries&#8217; shareholders' equity, are recognized in line item &#8220;Cumulative translation adjustments&#8221;, in
the Company&#8217;s shareholders' equity, and are only recognized in profit or loss when the investment is disposed or written
off due to impairment loss. Other investments are recognized at cost or fair value.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">When
necessary, the accounting policies of subsidiaries, joint ventures and associates are changed to ensure consistency with the policies
adopted by the Company.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory', window );">Investment Property</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.h)
Investment Property</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company's investment properties consist of land and buildings maintained to earn rental income and capital appreciation. The measurement
method used is the acquisition or construction cost less accumulated depreciation and impairment, when applicable. Accumulated
depreciation is calculated by linear method based on the estimated useful life of the properties subject to depreciation, see
note 8.g. Land is not depreciated as they have an indefinite useful life.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory', window );">Business combination</a></td>
<td class="text"><p style="margin: 0pt; font: 11pt Times New Roman, Times, Serif"><b>2.i) Business combination</b></p>

<p style="margin: 0pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt; font: 11pt Times New Roman, Times, Serif">The acquisition method is used to account for on each business combination conducted by the Company. The consideration transferred
by acquiring an entity is measured by the fair value of the assets transferred, liabilities incurred, and equity instruments
issued by the Company. The consideration transferred includes the fair value of any asset or liability resulting from a contingent
consideration arrangement, where applicable. Acquisition-related costs are recognized in profit or loss for the year, as incurred.
Identifiable assets acquired, and liabilities assumed in a business combination are initially measured at their fair values
at the acquisition date.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory', window );">Property, plant and equipment</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.j)
Property, plant and equipment</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Property,
plant and equipment are carried at cost of acquisition, formation or construction, less accumulated depreciation or depletion
and any impairment loss. Depreciation is calculated under the straight-line method based on the remaining economic useful economic
lives of assets, as mentioned in note 9. The depletion of mines is calculated based on the quantity of ore mined. Land is not
depreciated since their useful life is considered indefinite. However, if the tangible assets are mine-specific, that is, used
in the mining activity, they are depreciated over the shorter between the normal useful lives of such assets and the useful life
of the mine. The Company recognizes in the carrying amount of property, plant and equipment the cost of replacement, and consequently
reducing the carrying amount of the part that is replaced if it is probable that future economic benefits embodied therein will
revert to the Company, and if the cost of the asset can be reliably measured. All other disbursements are expensed as incurred.
Borrowing costs related to funds obtained for construction in progress are capitalized until these projects are completed.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">If
some components of property, plant and equipment have different useful lives, these components are accounted for in separate line
items of property, plant and equipment.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_19"></a>Gains
and losses on disposal are determined by comparing the sale value less the residual value and are recognized in &#8216;Other operating
income (expenses)&#8217;.</p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Exploration
expenditures are recognized as expenses until the viability of mining activities is established; after this period the subsequent
development costs are capitalized. Exploration and valuation expenditures include:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Research and analysis of historical data related to area exploration;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Topographic, geological, geochemical and geophysical studies;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Determine the mineral asset&#8217;s volume and quality/grade;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Examine and test the extraction processes and methods;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Topographic surveys of transportation and infrastructure needs;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Market and financial studies;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
development costs from new mineral deposits or from capacity expansion in mine operations are capitalized and amortized using
the produced (extracted) units&#8217; method based on the probable and proven ore quantities.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
development stage includes:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Drillings to define the ore body;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Access and draining plans;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Advance removal of overburden (top soil and waste material removed prior to initial mining of the ore body) and waste material
(non-economic material that is intermingled with the ore body).</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 21.3pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Stripping
costs (the costs associated with the removal of overburden and other waste materials) incurred during the development of a mine,
before production commences, they are capitalized as part of the depreciable cost of developing the property. Such costs are subsequently
amortized over the useful life of the mine based on proven and probable reserves.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Stripping
costs in the production phase are included in the cost of the inventory produced, except when a specific extraction campaign is
made to access deeper deposits where ore body is located. In these cases, costs are capitalized and taken to noncurrent assets
when the mineral ore deposit is extracted and are amortized over the useful life of the ore body.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company holds spare parts that will be used to replace parts of property, plant and equipment and that used to increase the asset&#8217;s
useful life when it exceeds 12 months. These spare parts are classified in property, plant and equipment and not in inventories.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory', window );">Leases</a></td>
<td class="text"><p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"><b>2.k) Leases</b></p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">As of January 1, 2019, IFRS 16 was adopted
by the Company.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">When entering into a contract, the Company
assesses whether the contract is, or contains, a lease. The lease is characterized by a lease or transmission of the right of use
for a fixed period in exchange for monthly payments.&#160;A leased asset must be clearly specified.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">The Company determines in the initial recognition,
the lease term or non-cancellable term, which will be used in the measurement of the right-to-use assets and lease liabilities.
The lease term will be reassessed by the Company when a significant event or significant change occurs in the circumstances that
are in the control of the lessee and affect the non-cancellable term. The Company adopts exemption from recognition, as provided
for in the standard, for the lessee contracts with terms of less than 12 (twelve) months, or whose underlying asset object of the
contract is of low value.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">On the start date, the Company recognizes
the right to use asset and the lease liability at present value. The asset right of use must be measured at cost. The cost includes
the lease liability, initial costs, advance payments, estimated costs to dismantle, remove or restore. The lease liability is measured
on the start date by the Company at the present value of the lease payments that are made on that date. The payments are discounted
at the interest rate implicit in the lease, or if the rate cannot be determined, an incremental borrowing&#160;rate will be used
on the Company's loan.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">For contracts that the Company determines
the business rate, it is understood that this rate is the rate implied in terms and which is applied to discount the flow of future
payments. In contracts with no rate definition, the Company applied the incremental borrowing rate, obtaining it through consultations
with banks where it has a relationship, adjusted for the expected inflation for the coming years.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">For the subsequent measurement, it is used
the cost method to the right-of-use assets and for depreciation as determined in IAS 16 - Property, Plant and Equipment. However,
for the purpose of depreciation, the Company determines the use of the straight-line method based on the remaining useful life
of the assets or the term of the contract, whichever is shorter.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">The effects of PIS and COFINS recoverable
generated after the effective payment of the obligations will be recorded as a reduction of depreciation expenses for the right
to use and financial expenses recognized monthly.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">IAS 36 - Impairment of Assets will also
be applied in order to determine whether the right-of-use asset has impairment indicators and to account for any impairment loss
identified.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory', window );">Intangible assets</a></td>
<td class="text"><p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif"><b>2.l) Intangible assets</b></p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">Intangible assets comprise assets acquired
from third parties, including through business combinations.&#160;</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">These assets are recognized at cost of acquisition
or formation, less amortization calculated on a straight-line basis on the exploration or recovery periods estimated.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">Mineral rights acquired are classified as
rights and licenses in intangible assets.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">Intangible assets with indefinite useful
lives and goodwill based on expected future profitability are not amortized.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0 0 0 14.2pt; line-height: 116%">&#183;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Goodwill</b></p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">Goodwill represents the positive difference
between the amount paid and/or payable for the acquisition of a business and the net fair values of the acquiree&#180;s assets
and liabilities. Goodwill on acquisitions from business combinations is recognized as intangible assets in the consolidated financial
statements. The negative goodwill on purchase is recognized as a gain in the statement of income at the acquisition date. Goodwill
is annually tested for impairment or at any time when circumstances indicate a possible loss. Impairment losses on goodwill are
not reversed. Gains and losses on the disposal of a Cash-Generating Unit (CGU) include the carrying amount of goodwill related
to the CGU sold.</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">Goodwill is allocated to CGUs for impairment
testing purposes. The allocation is made to CGUs or group of CGUs that are expected to benefit from the business combination in
which the goodwill arose, and if that unit is not greater than the operating segment.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0 0 0 14.2pt; line-height: 116%">&#183;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Software</b></p>

<p style="text-align: justify; margin: 0 0 0 14.2pt">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt/116% Arial, Helvetica, Sans-Serif">Software licenses purchased are capitalized
based on the costs incurred to purchase the software and make it ready for use. These costs are amortized on a straight-line basis
over the estimated useful lives in up to 10 years.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory', window );">Impairment of non-financial assets</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.m)
Impairment of non-financial assets </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Assets
with infinite useful lives, such as goodwill, are not subject to amortization and are annually tested for impairment. Assets subject
to amortization and/or depreciation, such as property, plant and equipment, are tested for impairment whenever events or changes
in circumstances indicate that their carrying amounts may not be recoverable. An impairment loss is recognized at the amount at
which the carrying amount of the asset exceeds its recoverable amount. The recoverable amount is the higher of the fair value
of an asset less costs to sell and its value in use. For impairment testing purposes, assets are grouped at their lowest levels
for which there are separately identifiable cash flows (Cash Generating Units, or CGUs). Non-financial assets, except for goodwill,
which have suffered impairment, are subsequently reviewed for possible reversal of the impairment at the reporting date.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory', window );">Employee benefits</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.n)
Employee benefits</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font: 11pt Times New Roman, Times, Serif"><b>i.&#160;&#160;&#160;&#160;
Employee benefits</b></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Defined
contribution plans </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">A
defined contribution plan is as a post-employment benefit plan whereby an entity pays fixed contributions to a separate entity
(pension fund) and will not have any legal or constructive obligation to pay additional amounts. Obligations for contributions
to defined contribution pension plans are recognized as employee benefit expenses in the periods during which services are provided
by employees. Contributions paid in advance are recognized for an asset since it is agreed that either cash reimbursement or future
reduction on payables will flow back to CSN. Contributions to a defined contribution plan that is expected to mature twelve (12)
months after the end of the period in which the employee provides services are discounted to their present values.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>Defined
benefit plans</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">A
defined benefit plan is a post-employment benefit plan other than a defined contribution plan. The Company&#8217;s net obligation
regarding defined pension benefit plans is calculated individually for each plan by estimating the value of the future benefit
that the employees accrue as return for services provided in the current period and in prior periods; such benefit is discounted
to its present value. The discount rate is the yield presented at the end of the reporting period for top line debt securities
whose maturity dates approximate the terms and conditions of the Company&#8217;s obligations and which are denominated in the
same currency as the one in which it is expected that the benefits will be paid. The calculation is made annually by a qualified
actuary using the projected unit credit method.&#160; When the calculation results in a benefit for the Company, the asset to
be recognized is limited to the total amount of any unrecognized costs of past services and the present value of the economic
benefits available in the form of future plan reimbursements or reduction in future contributions to the plan. The present value
of economic benefits is calculated taking into account the funding requirements applicable to the Company&#8217;s plans. An economic
benefit is available to the Company if it is realizable during the life of the plan or upon settlement of the plan&#8217;s liabilities.&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company and some of its subsidiaries offered a postretirement healthcare benefit to its employees. The right to these benefits
is usually contingent to their remaining in employment until the retirement age and the completion of the minimum length of service.
The expected costs of these benefits are accumulated during the employment period and are calculated using the same accounting
method used for defined benefit pension plans. These obligations are annually valued by qualified independent actuaries.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">When
the benefits of a plan are increased, the portion of the increased benefit related to past services of employees is recognized
in profit or loss until the benefits become vested. When benefits became vesting rights, expenses are immediately recognized in
profit or loss.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company recognizes all actuarial gains or losses resulting from defined benefit plans immediately in other comprehensive income.
If the plan is extinguished, actuarial gains and losses are recognized in profit or loss.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font: 11pt Times New Roman, Times, Serif"><b>ii.&#160;&#160;&#160;
Profit sharing and bonus</b></p>

<p style="text-align: justify; text-indent: -14.2pt; margin: 0pt 0 0pt 14.2pt; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Employee
profit sharing and executives&#8217; variable compensation are linked to the achievement of operating and financial targets. The
Company recognizes a liability and an expense substantially allocated to production cost and, where applicable, to general and
administrative expenses when such goals are met.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory', window );">Provisions</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.o)
Provisions</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Provisions
are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that
the Company will be required to settle the obligation and it has reliable cost estimation.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
amount recognized as a provision is the best value estimation required to settle the present obligation at the end of the reporting
period, taking into account the risks and uncertainties surrounding the obligation. When a provision is measured using the cash
flows estimated to settle the present obligation, it carrying amount is the present value of those cash flows (when the effect
of the time value of money is material). Success fees are accrued to the extent that they make it probable that disbursements
will occur. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third
party, a receivable is recognized as an asset if it is probable that reimbursement will be received and that the amount of the
receivable can be measured reliably.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIssuedCapitalExplanatory', window );">Share capital</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.p)
Share capital</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b></b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Common
shares are classified in shareholders' equity.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Incremental
costs directly attributable to the issue of new shares or options are shown in shareholders' equity as a deduction to the amount
received, net of taxes.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">When
any Company of the Group buys Company shares (treasury shares), the amount paid, including any directly additional costs (net
of income tax), is deducted from shareholders' equity attributable to owners of the Company until the shares are canceled or sold.
When these shares are subsequently sold, any amount received, net of any directly attributable additional transaction costs and
the related income tax and social contribution effects, is included in shareholders' equity attributable to owners of the Company.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue', window );">Revenue recognition</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.q)
Revenue recognition</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
of January 1, 2018, IFRS 15 was adopted by the Company, all assets are recorded according to the respective practice.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Operating
revenue from the sale of goods in the normal course of business is measured at the fair value of the consideration that the entity
expects to receive in exchange for the delivery of the good or service promised to the client.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Revenue
recognition occurs when or as the entity satisfies a performance obligation by transferring the good or service to the customer,
understanding that performance obligation is an enforceable promise in a contract with a customer for the transfer of a good /
service or a series of goods or services.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
transfer is considered effected when or as the customer obtains control of that asset.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">If
it is probable that discounts will be granted and the value thereof can be reliably measured, then the discount is recognized
as a reduction of the operating revenue as sales are recognized.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Freight
export services under the CFR (Cost and Freight) and CIF (Cost, Insurance and Freight) modalities, where the Company is responsible
for the freight service, are considered separate services and therefore a separate obligation, with their allocation apart of
the price of the transaction and with recognition of the service over time. Such revenue allocated to freight does not significantly
affect the results of the Company's fiscal year and, therefore, it is not presented separately in the financial statements. For
other services rendered, revenue is recognized based on its realization.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory', window );">Financial income and financial expenses</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.r)
Financial income and financial expenses</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
income includes interest income from funds invested, dividend income not accounted for under the equity method, changes in the
fair value of financial assets measured at fair value through profit or loss, and gains on derivative instruments that are recognized
in profit or loss. Interest income is recognized in profit or loss under the effective interest method. Dividend income is recognized
in profit or loss when the Company&#8217;s right to receive payment has been established. Distributions received from investees
accounted for under the equity method reduce the investment value.</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
expenses comprise interest expenses on borrowings, dividends on preferred shares classified as liabilities, losses on the fair
value of financial instruments measured at fair value through profit or loss, impairment losses recognized in financial assets,
and losses on derivative instruments that are recognized in profit or loss. Borrowing costs that are not directly attributable
to the acquisition, construction or production of a qualifying asset are measured through profit or loss under the effective interest
method.</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_23"></a>Foreign
exchange gains and losses are reported on a net basis.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory', window );">Income tax and social contribution.</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.s)
Income tax and social contribution</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">Current
income tax and social contribution are calculated based on the tax laws enacted by the end of the reporting period, including
in the countries where the Group entities operate and generate taxable profit. Management periodically assesses the positions
taken in the tax calculations with respect to situations where applicable tax regulations are open to interpretations. The Group
recognizes provisions where appropriate, based on the estimated payments to tax authorities. The income tax and social contribution
expense comprises current and deferred taxes. Current and deferred taxes are recognized in profit or loss unless they are related
to business combinations or items recognized directly in shareholders' equity.</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">Current
tax is the expected tax payable or receivable on taxable profit or loss for the year at tax rates that have been enacted by the
end of the reporting period and any adjustment to taxes payable in relation to prior years.&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">Deferred
tax is recognized on temporary differences between the carrying amounts of assets and liabilities in the financial statements
and the corresponding tax bases used in the computation of taxable profit. Deferred tax is not recognized for the following temporary
differences: initial recognition of assets and liabilities in a transaction that is not a business combination and does not affect
either the accounting or taxable profit or loss, and differences associated with investments in subsidiaries and joint ventures
when it is probable that they will not reverse in the foreseeable future.</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">Moreover,
a deferred tax liability is not recognized for taxable temporary differences resulting from the initial recognition of goodwill.
The deferred tax is measured at the rates that are expected to be applied on temporary differences when they reverse, based on
the laws enacted by the end of the reporting period.</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Current
income tax and social contribution are carried at their net amounts by the taxpayer, in liabilities when there are amounts payable
or in assets when prepaid amounts exceed the total amount due at the end of the reporting period.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">Deferred
tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current
tax liabilities and when they relate to income taxes levied by the same taxation authority on the same entity subject to taxation.</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">A
deferred income tax and social contribution asset is recognized for all tax losses, tax credits, and deductible temporary differences
to the extent that it is probable that taxable profits will be available against which those tax losses, tax credits, and deductible
temporary differences can be utilized. Annually, the Company reviews and verifies the existence of future taxable income and a
provision for loss is recognized when the realization of these credits is not likely.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory', window );">Earnings/(Loss) per share</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.t)
Earnings/(Loss) per share </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Basic
earnings/loss per share are calculated by means of the profit/loss for the year attributable to owners of the Group and the weighted
average number of common shares outstanding in the related period. Diluted earnings/loss per share are calculated by means of
the average number of shares outstanding, adjusted by instruments potentially convertible into shares, with diluting effect, in
the reported periods. The Group does not have any instruments potentially convertible into shares and, accordingly, diluted earnings/loss
per share are equal to basic earnings/loss per share.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_DescriptionOfAccountingPolicyForEnvironmentalAndRestorationCostsExplanatory', window );">Environmental and restoration costs</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.u)
Environmental and restoration costs&#160; </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company recognizes a provision for the recovery costs and fines when a loss is probable and the amounts of the related costs can
be reliably measured. Generally, the period when the provision for recovery is recognized coincides with the end of a feasibility
study or the commitment to adopt a formal action plan.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Expenses
related to compliance with environmental regulations are charged to profit or loss or capitalized, as appropriate. Capitalization
is considered appropriate when the expenses refer to items that will continue to benefit the Group and that are basically related
to the acquisition and installation of equipment to control and/or prevent pollution.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Asset
retirement obligation (A.R.O) asset retirement obligations consist of cost estimates by deactivation, demobilization or restoration
of areas at the end of exploration and resource extraction activities minerals. The initial measurement is recognized as a liability
discounted to present value and, subsequently, by the increase expenditure over time. The asset deactivation cost equivalent to
the initial liability is capitalized as part of the book value of the asset being depreciated over the useful life of the asset.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory', window );">Research and development</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.v)
Research and development</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Research
expenditures are recognized as expenses when incurred. Expenditures on project developments (related to the design and testing
stages of new or improved products) are recognized as intangible assets when it is probable that projects will be successful,
based on their commercial and technological feasibility, and only when the cost can be reliably measured. When capitalized, development
expenditures are amortized from the start of a product commercial production, on a straight-line basis and over the period of
the expected benefit.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory', window );">Financial instruments</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.w)
Financial instruments </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">As
of January 1, 2018, IFRS 9 was adopted by the Company, all assets and liabilities are recorded according to the respective practice.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>i)&#160;&#160;&#160;
Financial assets </b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Assets
are classified according to the definition of the business plan adopted by the Company and the characteristics of the cash flow
of the financial asset.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Recognition and measurement</b></p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 18pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company classifies, at initial recognition, its financial assets into three categories: i) assets measured at amortized cost ii)
fair value through profit or loss and iii) fair value through other comprehensive income.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Amortized cost</b></p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Assets
measured at amortized cost must be measured if both of the following conditions are met: i) the financial asset is maintained
within the business plan whose objective is to maintain financial assets for the purpose of receiving contractual cash flows ii)
the contractual terms of the financial asset give rise, on specific dates, to cash flows that exclusively constitute payments
of principal and interest on the principal amount outstanding, the Company shall recognize its interest income, exchange gains
and losses and impairment directly in the income statement</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 37.85pt; font-size: 11pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<b>Fair
value through profit or loss</b></p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 37.85pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
assets should be measured at fair value through profit or loss only if they are not measured as assets measured at amortized cost
or fair value through other comprehensive income.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 37.85pt; font-size: 11pt">&#183;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Fair value through other comprehensive income. </b></p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 37.85pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
assets shall be measured at fair value through comprehensive income only when the following conditions are met: i) the financial
asset is maintained within a business plan whose objective is achieved by the receipt of contractual cash flow and by the sale
of financial assets, ii) the contractual terms of the financial asset give rise, in specific dates and interest on the value of
the outstanding principal.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_25"></a>The
assets measured at fair value through other comprehensive income are classified into two categories: i) debt instruments in which
the interest income calculated using the effective interest method, the foreign exchange gains and losses and the impairment are
recognized in the statement of income. Other net income is recognized directly in the Company's equity, in "other comprehensive
income". In derecognition of the asset, the accumulated result in other comprehensive income is reclassified to income, and ii)
equity instrument in which these assets are measured subsequent to the fair value. The dividends are recognized as a gain in profit
or loss, unless the dividend represents a clear recovery of part of the cost of the investment. Other net income is recognized
directly in the Company's equity in "other comprehensive income" and is never reclassified to income.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
fair values of publicly quoted investments are based on current purchase prices. If the market for a financial asset (and for
instruments not listed on a stock exchange) is not active, the Company establishes the fair value by using valuation techniques.
These techniques include the use of recent transactions contracted with third parties, reference to other instruments that are
substantially similar, analysis of discounted cash flows, and option pricing models that make maximum use of market inputs and
relies as little as possible on entity-specific inputs.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Regular
purchases and sales of financial assets are recognized at the trading date on which the Company undertakes to buy or sell the
asset.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Derecognition of financial assets</b></p>

<p style="text-align: justify; text-indent: -18pt; margin: 0pt 0 0pt 36pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
assets are derecognized when the rights to receive cash flows from the investments have expired or have been transferred, in the
latter case, provided that the Company has transferred significantly all risks and rewards of ownership.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">If
the company holds substantially all the risks and rewards of ownership of the financial asset, it must continue to recognize the
financial asset.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>ii)&#160;&#160;&#160;&#160;&#160;
Financial liabilities</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
liabilities are classified under the following categories: financial liability at amortized cost, fair value through profit or
loss. Management determines the classification of its financial liabilities at the time of initial recognition.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 19.85pt; font-size: 11pt">&#183;&#160;
<b>Financial liabilities measured at amortized cost</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 19.85pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company shall classify all its financial liabilities as amortized cost, except financial liabilities classified at fair value
through profit or loss, derivative liabilities and collateral agreement.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Other
financial liabilities are measured at amortized cost using the effective interest method. The interest expenses, gains and losses
are recognized in the income statement.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company holds the following non-derivative financial liabilities: borrowings, financing, dividends, leases, forfeit, debentures
and trade payables.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 19.85pt; font-size: 11pt">&#8226;&#160;
<b>&#160;Financial liabilities at fair value through profit or loss</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 19.85pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
liabilities classified in category fair value through profit or loss are financial liabilities held for trading or those designated
at the time of initial recognition.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_26"></a>Derivatives
are also classified as trading securities, and thereby are classified so, unless they have been designated as effective hedging
instruments.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Gains
and losses on financial liabilities classified at fair value through profit or loss are recognized in profit or loss</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#183;&#160;
<b>Derecognition of financial liabilities</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
liabilities are written off only when they are extinguished, that is, when the obligation specified in the agreement is settled,
canceled or expires. The Company also derecognizes a financial liability when the terms are modified and the cash flows of the
modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized
at fair value.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>iii)&#160;&#160;&#160;&#160;
Offsetting of financial instruments</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Financial
assets and financial liabilities are offset and the net amount is reported in the balance sheet when there is a legally enforceable
right to set off the recognized amounts as well as the intention to either settle them on a net basis or to realize the asset
and settle the liability simultaneously.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>iv)
Derivative instruments and hedging activities</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 7.1pt; font-size: 11pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<b>Derivatives measured at fair value through profit or loss</b></p>

<p style="text-align: justify; text-indent: 0cm; margin: 0pt 0 0pt 7.1pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Derivatives
are initially recognized at fair value on the date when a derivative contract is entered, thereafter they are subsequently measured
at their fair value and any changes are recognized as &#8220;Financial income (expenses)&#8221; in the income statement.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; text-indent: -42.55pt; margin: 0pt 0 0pt 42.55pt; font-size: 11pt">&#8226;&#160;
<b>Cash flow Hedge </b></p>

<p style="text-align: justify; text-indent: -42.55pt; margin: 0pt 0 0pt 42.55pt; font-size: 11pt">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company adopts hedge accounting and designates certain financial liabilities as a hedging instrument of a foreign exchange risk
associated to the cash flows from forecast, highly probable exports (cash flow hedges).</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">At
the inception of the transaction, the Company documents the relationships between the hedging instruments and the hedged items,
as well as its risk management objectives and strategy for undertaking hedging transactions. The Company also documents its assessment,
both at the inception of the hedge and on an ongoing basis, of whether the hedging transactions are highly effective in offsetting
changes in the cash flows of the hedged items.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
effective portion of the changes in the fair value of financial liabilities designated and qualifying as cash flow hedge is recognized
on equity, in line item "Hedge accounting&#8221;. Any gain or loss related to the ineffective portion is recognized immediately
in other operational income/ expenses, if applicable.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
amounts accumulated in equity are realized in operational result in the periods when the forecast exports affect the result.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">When
a hedging instrument expires, is settled in advance or the hedging relationship no longer meets the hedge accounting criteria,
or even when Management decides to discontinue hedge accounting, all cumulative gains or losses recorded in equity at the time
remain recognized in equity and, from that moment, the exchange variations are recorded in the financial income/expenses. When
the forecast transaction is completed, the gain or loss is reclassified to operational result. When a forecast transaction is
no longer expected to take place, the cumulative gain or loss previously recognized in shareholders&#8217; equity is immediately
transferred to the income statement, in line item &#8220;Other operating&#8221;.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
movements of the hedge amounts denominated as export cash flow hedges are shown in note 12 &#8211; Financial Instruments.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="text-align: justify; text-indent: -46.4pt; margin: 0pt 0 0pt 53.5pt; font-size: 11pt"><a name="page_27"></a>&#8226;&#160;
<b>Net investment hedge</b></p>

<p style="text-align: justify; text-indent: -46.4pt; margin: 0pt 0 0pt 53.5pt; font-size: 11pt"><b>&#160;</b></p>

<p style="text-align: justify; text-indent: -46.4pt; margin: 0pt 0 0pt 53.5pt; font-size: 11pt"><b></b></p>



<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">For
net investment hedge, the Company designates part of its financial liabilities as hedging instruments of its overseas investments
with functional currencies other than the Group&#8217;s functional currency, according to IAS39. Such relationship occurs since
the financial liabilities are related to the investments in the amounts required for the effective relationship.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">At
the inception of the hedge relationship, the Company documents the relationship between the hedging instrument and the hedged
item, along with its risk management objectives and its strategy for undertaking hedge transactions. Furthermore, at the inception
of the hedge and on an ongoing basis, the Company documents whether the hedging instrument is highly effective in offsetting changes
in fair values of the hedged item.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
effective portion of changes in the fair value of financial liabilities that are designated and qualify as a net investment hedge
is recognized in equity in line item &#8220;Hedge Accounting&#8221;. The gain or loss relating to the ineffective portion is recognized
in other operating, when applicable. If at some point of the hedging relationship the balance of the debt is higher than the balance
of the investment, the exchange variation on the excess debt will be reclassified to the statement of profit or loss as other
operating income / expenses (ineffectiveness of the hedge).</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
amounts accumulated in equity will be realized in the statement of profit or loss upon disposal or partial disposal of the foreign
operation.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
changes in the amounts of hedge denominated as Net investment hedge are shown in note 12 &#8211; Financial Instruments.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory', window );">Segment information</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.x)
Segment information</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">An
operating segment is a component of the Group committed to the business activities from which it can obtain revenues and incur
expenses, including revenues and expenses related to transactions with any other components of the Group.&#160; All the operating
results of operating segments are reviewed regularly by the Executive Officers of CSN to enable decisions regarding resources
to be allocated to the segment and assessment of its performance. The Company maintains distinct financial information for the
distinct segments.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants', window );">Government grants</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.y)
Government grants </b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Government
grants are recognized when there is reasonable assurance that:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">-
the Company will comply to the conditions attaching to them;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">-
assurance that the grants will be received.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Government
grants will be recognized as revenue on a systematic basis over the periods in which the Company recognizes&#160; the related
costs that the grants are intended to compensate.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Company has state tax incentives in the South, North and Northeast regions, which are recognized in profit or loss as a reduction
of the corresponding costs, expenses and taxes.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory', window );">Noncurrent assets held for sale and discontinued operations</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.z)
Noncurrent assets held for sale and discontinued operations</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Noncurrent
assets and groups of assets are classified as held for sale if their carrying amount is recovered mainly through a sale transaction
and not through continued use.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
criteria for classification of items held for sale are considered to be met only when the sale is highly probable and the asset
or group of assets is available for immediate sale.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Assets
and liabilities classified as held for sale are presented separately as current items in the balance sheet.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Classification
as a discontinued operation occurs through disposal, or when the transaction meets the criteria to be classified as held for sale
if this occurs earlier. A discontinued operation is a component of a Group business which comprises operations and cash flows
that may be clearly distinct from the rest of the Group and represent a separate business line or geographical area of &#8203;&#8203;operations.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>






<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
result of discontinued operations is presented in a single amount in the income statement, including the total income after income
tax of these operations, less any impairment loss.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations', window );">New standard and interpretation not yet adopted</a></td>
<td class="text"><p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>2.a.a)
New standard and interpretation not yet adopted </b></p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
following standard and interpretation has been issued and will be mandatory for subsequent accounting periods, that is, as of
January 1, 2020 and 2021 and were not early adopted by the Group for the year ended December 31, 2019:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="border: Black 1pt solid; padding-right: 1.45pt; width: 23%; text-align: center"><b>Standard</b></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; width: 57%; text-align: center"><b>Main
    items introduced by the standard</b></td>
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; width: 20%; text-align: center"><b>Effective
    date</b></td></tr>
<tr style="vertical-align: top">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"><p style="text-align: center; margin: 0pt 13.1pt 0pt 8.35pt; font: 11pt Times New Roman, Times, Serif">The
                                         Conceptual framework for financial reporting</p>
        <p style="text-align: center; margin: 0pt 13.1pt 0pt 8.35pt; font: 11pt Times New Roman, Times, Serif"></p></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.45pt; text-align: justify">Review
    of the Conceptual Framework by establishing a comprehensive set of concepts for guidance on financial performance reporting;
    better definitions and guidelines, highlighting the definition of a liability; and clarification in relevant areas.</td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"><p style="text-align: center; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">January
                                         1, 2020</p>
        <p style="text-align: center; margin: 0pt 1.45pt 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>&#160;</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><b>The
Conceptual Framework for Financial Reporting</b></p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
Conceptual Framework for Financial Reporting defines the fundamental concepts to financial reporting that guide regulatory bodies
in developing their standards accounting.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
proposed changes aim to bring accounting information and better understanding of the scope of application of the standard. The
Company estimates that it will not have significant impacts by the revision of Conceptual Framework for Financial Reporting, since
the concepts established by the standard are already applied.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif"><b>2.a.b) New standard and interpretation already
adopted </b></p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif">The following standards and interpretations have
been issued and were applied by the Company as of January 1, 2019:</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="5" border="0" style="width: 100%">
<tr>
    <td style="width: 34%; text-align: center"><b>Standard</b></td>
    <td style="width: 33%; text-align: center"><b>Main items introduced by the standard</b></td>
    <td style="width: 33%; text-align: center"><b>Effective date</b></td></tr>
<tr style="background-color: rgb(219,229,241)">
    <td style="text-align: center">IFRS16 &#8211; Leases</td>
    <td style="text-align: left">
        <p style="font: 9pt Arial, Helvetica, Sans-Serif">This new standard defines the principles for recognition, measurement, presentation
        and disclosure of leases and introduces a single model for the accounting of leases in the balance sheet for the lessees. A lessee
        recognizes a right of use asset that represents his right to use the leased asset and a lease liability that represents his obligation
        to make lease payments. Optional exemptions are available for short-term leases and low-value items. For lessors, accounting treatment
        remains practically the same, with the classification of leases as operating leases or financial leases.</p>
        <p style="font: 9pt Arial, Helvetica, Sans-Serif">IFRS 16 replaces existing lease standards, including IAS 17 - Leasing operations
        and IFRIC 4, SIC 5 and SIC 27 - Complementary aspects of leasing operations</p></td>
    <td style="text-align: center">January 1, 2019</td></tr>
<tr>
    <td style="text-align: center">IFRIC 23 &#8211; Uncertainty over Income Tax Treatments</td>
    <td style="text-align: left">Can be unclear how tax law applies to a particular transaction or circumstance. This interpretation complements IAS 12 &#8211; Income Tax, to clarify how to reflect the effects of uncertainty over income tax treatments. </td>
    <td style="text-align: center">January 1, 2019</td></tr>
</table>
<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0">The effects of IFRS 16 are further detailed in Note 13.</p>

<p style="text-align: justify; margin: 0">&#160;</p>

<p style="text-align: justify; margin: 0; font: 9pt Arial, Helvetica, Sans-Serif">IFRIC 23 did not bring any impact in the Company&#8217;s
financial statements as of and for the year ended December 31, 2019.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for earnings per share.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for finance income and costs. [Refer: Finance income (cost)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for foreign currency translation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 20<br> -IssueDate 2019-01-01<br> -Paragraph 39<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=20&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_39_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants</td>
</tr>
<tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for the impairment of non-financial assets. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for income tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for investment property. [Refer: Investment property]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForIssuedCapitalExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for issued capital. [Refer: Issued capital]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForIssuedCapitalExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2019-01-01<br> -Paragraph 36<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_36_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for provisions. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for recognising revenue. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for research and development expense. [Refer: Research and development expense]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for segment reporting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for trade and other receivables. [Refer: Trade and other receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 46<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_46&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the basis used for consolidation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the basis used for the preparation of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6798642784">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>20 PAYMENT TO SHAREHOLDERS (Tables)<br></strong></div></th>
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<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 17%">&#160;</td></tr>
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<tr style="vertical-align: bottom">
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    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    2,209</td></tr>
<tr style="vertical-align: bottom">
    <td><b>Allocation of profits</b></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (89,454)</td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (424,903)</td></tr>
<tr style="vertical-align: bottom">
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    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (412,659)</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 16pt">- Proposed dividends</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (12,244)</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8pt">Intended for statutory
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
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<tr style="vertical-align: bottom">
    <td>&#160;</td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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<tr style="vertical-align: bottom">
    <td>Weighted average number of shares</td>
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    <td style="text-align: right">&#160; 1,380,114,547</td></tr>
<tr style="vertical-align: bottom">
    <td>Dividends per share</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    0.307875</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
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    <td style="text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; text-align: right">&#160;</td></tr>
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    <td><b>Dividends to be paid on December 31, 2018</b></td>
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    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    900,541</td></tr>
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    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    412,659</td></tr>
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    <td style="text-indent: 8pt">Proposed dividends</td>
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    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    12,244</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8pt">Dividends and  interest
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    (2,209)</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-indent: 8pt">&#160;Dividends paid
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    <td style="text-align: center">&#160;</td>
    <td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;
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<tr style="vertical-align: bottom">
    <td><b>Dividends to be paid on December 31, 2019</b></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    13,252</b></td></tr></table><span></span>
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<td class="text"><p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif"><a name="page_79"></a>In
2019, the distributions of dividends and interest on equity were approved as follows:</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 85%">&#160;</td>
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<tr>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ScheduleOfDividendsAndInterestOnEquityTableTextBlock', window );">Schedule of dividends and interest on equity</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">In
2019, dividends and interest on equity were paid as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 53%">&#160;</td>
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<tr>
    <td>Non-controlling shareholders (*)</td>
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    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">65,020</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">610,326</td></tr>
<tr>
    <td>&#160;</td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>65,020
    </b></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>1,920,309
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<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(*)
Refers to dividends and interest on equity distributed to minority shareholders of CSN Minera&#231;&#227;o.</p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6692617392">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>16 PROVISION FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2019</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsAbstract', window );"><strong>Provision For Tax Social Security Labor Civil And Environmental Risks And Judicial Deposits [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock', window );">Schedule of accrued amounts and judicial deposits</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">Details of the accrued amounts and related judicial deposits
are as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td>&#160;</td>
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<tr>
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<tr>
    <td style="width: 53%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2019</b></td>
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    <td style="border-bottom: Black 1pt solid; width: 11%; text-align: right"><b>12/31/2018</b></td>
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<tr>
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    <td style="text-align: right">118,490</td>
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<tr>
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    <td style="text-align: right">70,084</td>
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<tr>
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    <td style="text-align: right">305,309</td>
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    <td style="text-align: right">362,228</td>
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<tr>
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<tr>
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    <td style="text-align: right">43,498</td>
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    <td style="text-align: right">31,390</td>
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    <td style="text-align: right">3,731</td>
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<tr>
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<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr>
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    <td style="text-indent: 9pt">&#160;</td>
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    <td style="width: 1%; text-align: right">&#160;</td>
    <td style="width: 11%; text-align: right">&#160;</td>
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<tr>
    <td style="text-indent: 9pt">&#160;</td>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock', window );">Schedule of changes in the provision for tax, social security, labor, civil and environmental risks</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
changes in the provision for tax, social security, labor, civil and environmental risks in the year ended December 31, 2019 were
as follows:</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>



<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 11%">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
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<tr>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: right"><b>12/31/2018</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="text-align: right">118,490</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">25,019</td>
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<tr>
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    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">70,084</td>
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    <td style="text-align: right">91</td>
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    <td>&#160;</td>
    <td style="text-align: right">362,228</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">36,133</td>
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    <td style="text-align: right">59,502</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: right">&#160;</td>
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<tr>
    <td>Civil</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">210,264</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">65,817</td>
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    <td style="text-align: right">12,465</td>
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    <td style="text-align: right">138,990</td></tr>
<tr>
    <td>Environmental</td>
    <td>&#160;</td>
    <td style="text-align: right">31,390</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">9,629</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">4,091</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">(1,612)</td>
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    <td style="text-align: right">43,498</td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>140,984
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    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>80,337
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    <td style="text-align: right">&#160;</td>
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</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock', window );">Schedule of legal matters with possible risk of loss</a></td>
<td class="text"><p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">The
table below shows a summary of the carrying amounts of the main legal matters with possible risk of loss and the amounts on December
31, 2019 and 2018.</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<table cellspacing="0" cellpadding="0" border="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: right"><b>Consolidated</b></td></tr>
<tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 68%; text-align: center">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-left: 2.45pt; width: 15%; text-align: right; text-indent: -2.45pt"><b>12/31/2019</b></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 15%; text-align: right"><b>12/31/2018</b></td></tr>
<tr>
    <td>Assessment Notice and imposition of fine (AIIM)
    - Income tax and social contribution - Capital gain on sale of Namisa's shares</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">12,412,964</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">11,812,071</td></tr>
<tr>
    <td>Assessment Notice and Imposition of fine (AIIM)
    - Income tax and Social contribution - Disallowance of deductions of goodwill generated in the reverse incorporation of Big
    Jump by Namisa.</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">3,867,663</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">3,722,888</td></tr>
<tr>
    <td>Assessment Notice and Imposition of fine (AIIM)
    - Income tax and Social contribution - Disallowance of interest on prepayment arising from supply contracts of iron ore and
    port services</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">2,249,708</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">2,165,088</td></tr>
<tr>
    <td>Assessment Notice and imposition of fine (AIIM)
    - Income tax and social contribution due to profits from foreign subsidiaries for years 2008, 2010, 2011 and 2014<sup>(1)</sup></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">2,946,288</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,891,149</td></tr>
<tr>
    <td>Tax foreclosures - ICMS - Electricity credits</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,022,371</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">974,479</td></tr>
<tr>
    <td>Offset of taxes that were not approved by the
    Federal Revenue Service - IRPJ/CSLL, PIS/COFINS and IPI</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,100,564</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,481,382</td></tr>
<tr>
    <td>Disallowance of the ICMS credits - Transfer
    of iron ore</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">567,534</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">529,607</td></tr>
<tr>
    <td>ICMS - Refers to the transfer of imported raw
    material at an amount lower than the price disclosed in the import documentation</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">310,349</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">294,527</td></tr>
<tr>
    <td>Disallowance of the tax loss and negative basis
    of social contribution arising from the adjustments in the SAPLI</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">538,268</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">516,583</td></tr>
<tr>
    <td>Assessment Notice- IRRF- Capital Gain of CFM
    vendors located abroad</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">254,850</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">243,007</td></tr>
<tr>
    <td>CFEM &#8211; difference of understanding between
    CSN and DNPM on the calculation basis <sup>(2)</sup></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,020,266</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">311,582</td></tr>
<tr>
    <td>Assessment Notice- ICMS- questions about sales
    for incentive area</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,015,812</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">976,438</td></tr>
<tr>
    <td>Other tax lawsuits (federal, state, and municipal)</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">4,478,014</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">3,625,167</td></tr>
<tr>
    <td>Social security lawsuits</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">325,492</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">287,823</td></tr>
<tr>
    <td>Enforcement action applied by Brazilian antitrust
    authorities (CADE)</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">93,212</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">101,683</td></tr>
<tr>
    <td>Other civil lawsuits</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,721,753</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">922,171</td></tr>
<tr>
    <td>Labor and social security lawsuits</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">1,565,237</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">1,537,078</td></tr>
<tr>
    <td>Tax foreclosures &#8211; Fine &#8211; Volta
    Redonda IV <sup>(3)</sup></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">84,599</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">75,530</td></tr>
<tr>
    <td>Other environmental lawsuits</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="text-align: right">215,691</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><p style="text-align: right; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">144,235&#160;</p></td></tr>
<tr>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>35,790,635</b></td>
    <td style="text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; text-align: right"><b>31,612,488</b></td></tr>
</table>
<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(1) On October 15, 2019, CSN received
a new tax assessment requesting the payment of IRPJ / CSLL referring to profits earned by a foreign contractor, in the total amount
of R$1 Billion;&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(2) On December 23, 2019, CSN Minera&#231;&#227;o
received 03 (three) new Notifications of Launches demanding payment of differences in the payment of CFEM, in the total amount
of R$689 million;&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 11pt Times New Roman, Times, Serif">(3)
On April 8, 2013, INEA imposed on CSN a fine of R$ 35 million in respect of the aspects involving the Volta Grande IV condominium,
determining that the actions already considered and discussed in the civil suit filed in July 2012. In connection with the application
of this fine, an annulment action was distributed, in January 2014, to the 10th Civil Court of the State of Rio de Janeiro, seeking
the annulment of the fine and its effects. In parallel, INEA filed a tax enforcement action in order to enforce the amount of
the fine imposed. The aforementioned Tax Enforcement action was distributed in May 2014 to the 4th Volta Redonda Active Debt Registry
in the State of Rio de Janeiro. Currently, said enforcement action is suspended until the judgment of the annulment action, in
order to avoid conflicting decisions.</p><span></span>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6814308912">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>12 FINANCIAL INSTRUMENTS (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Total current financial assets at fair value through profit or loss</a></td>
<td class="nump">R$ 5,398<span></span>
</td>
<td class="nump">R$ 4,854<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Total current financial assets at amortised cost</a></td>
<td class="nump">5,814,613<span></span>
</td>
<td class="nump">5,270,745<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssets', window );">Total current financial assets</a></td>
<td class="nump">5,820,011<span></span>
</td>
<td class="nump">5,275,599<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Total non-current financial assets at fair value through profit or loss</a></td>
<td class="nump">51,503<span></span>
</td>
<td class="nump">2,279,189<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost', window );">Total non-current financial assets at amortised cost</a></td>
<td class="nump">1,794,362<span></span>
</td>
<td class="nump">1,535,256<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssets', window );">Total non-current financial assets</a></td>
<td class="nump">1,845,865<span></span>
</td>
<td class="nump">3,814,445<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss', window );">Total financial assets at fair value through profit or loss</a></td>
<td class="nump">56,901<span></span>
</td>
<td class="nump">2,284,043<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssetsAtAmortisedCost', window );">Total financial assets at amortised cost</a></td>
<td class="nump">7,608,975<span></span>
</td>
<td class="nump">6,806,001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Total financial assets</a></td>
<td class="nump">7,665,876<span></span>
</td>
<td class="nump">9,090,044<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost', window );">Total current financial liabilities at amortised cost</a></td>
<td class="nump">9,334,492<span></span>
</td>
<td class="nump">10,087,624<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialLiabilities', window );">Total current financial liabilities</a></td>
<td class="nump">9,334,492<span></span>
</td>
<td class="nump">10,087,624<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialLiabilitiesAtAmortisedCost', window );">Total non-current financial liabilities at amortised cost</a></td>
<td class="nump">23,377,819<span></span>
</td>
<td class="nump">23,260,944<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialLiabilities', window );">Total non-current financial liabilities</a></td>
<td class="nump">23,377,819<span></span>
</td>
<td class="nump">23,260,944<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilitiesAtAmortisedCost', window );">Total financial liabilities at amortised cost</a></td>
<td class="nump">32,712,311<span></span>
</td>
<td class="nump">33,348,568<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Total financial liabilities</a></td>
<td class="nump">32,712,311<span></span>
</td>
<td class="nump">33,348,568<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_BorrowingsAndFinancingMember', window );">Borrowings And Financing [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost', window );">Total current financial liabilities at amortised cost</a></td>
<td class="nump">5,152,234<span></span>
</td>
<td class="nump">5,681,797<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialLiabilities', window );">Total current financial liabilities</a></td>
<td class="nump">5,152,234<span></span>
</td>
<td class="nump">5,681,797<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilitiesAtAmortisedCost', window );">Total financial liabilities at amortised cost</a></td>
<td class="nump">22,938,469<span></span>
</td>
<td class="nump">23,260,944<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Total financial liabilities</a></td>
<td class="nump">22,938,469<span></span>
</td>
<td class="nump">23,260,944<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_LeasesMember', window );">Leases [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost', window );">Total current financial liabilities at amortised cost</a></td>
<td class="nump">35,040<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialLiabilities', window );">Total current financial liabilities</a></td>
<td class="nump">35,040<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilitiesAtAmortisedCost', window );">Total financial liabilities at amortised cost</a></td>
<td class="nump">439,350<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Total financial liabilities</a></td>
<td class="nump">439,350<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_TradePayablesMember', window );">Trade payables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost', window );">Total current financial liabilities at amortised cost</a></td>
<td class="nump">3,012,654<span></span>
</td>
<td class="nump">3,408,056<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialLiabilities', window );">Total current financial liabilities</a></td>
<td class="nump">3,012,654<span></span>
</td>
<td class="nump">3,408,056<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_TradePayablesDraweeRiskMember', window );">Trade Payables - Drawee Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost', window );">Total current financial liabilities at amortised cost</a></td>
<td class="nump">1,121,312<span></span>
</td>
<td class="nump">65,766<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialLiabilities', window );">Total current financial liabilities</a></td>
<td class="nump">1,121,312<span></span>
</td>
<td class="nump">65,766<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_DividendsAndInterestOnEquityMember', window );">Dividends And Interest On Equity [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost', window );">Total current financial liabilities at amortised cost</a></td>
<td class="nump">13,252<span></span>
</td>
<td class="nump">932,005<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialLiabilities', window );">Total current financial liabilities</a></td>
<td class="nump">13,252<span></span>
</td>
<td class="nump">932,005<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_CashAndCashEquivalantMember', window );">Cash And Cash Equivalants [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Total current financial assets at amortised cost</a></td>
<td class="nump">1,088,955<span></span>
</td>
<td class="nump">2,248,004<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssets', window );">Total current financial assets</a></td>
<td class="nump">1,088,955<span></span>
</td>
<td class="nump">2,248,004<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_FinancialInvestmentsMember', window );">Financial Investments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Total current financial assets at amortised cost</a></td>
<td class="nump">2,633,173<span></span>
</td>
<td class="nump">895,713<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssets', window );">Total current financial assets</a></td>
<td class="nump">2,633,173<span></span>
</td>
<td class="nump">895,713<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost', window );">Total non-current financial assets at amortised cost</a></td>
<td class="nump">95,719<span></span>
</td>
<td class="nump">7,772<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssets', window );">Total non-current financial assets</a></td>
<td class="nump">95,719<span></span>
</td>
<td class="nump">7,772<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember', window );">Trade Receivables [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Total current financial assets at amortised cost</a></td>
<td class="nump">2,047,931<span></span>
</td>
<td class="nump">2,078,182<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssets', window );">Total current financial assets</a></td>
<td class="nump">2,047,931<span></span>
</td>
<td class="nump">2,078,182<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_DividendsReceivableMember', window );">Dividends Receivable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Total current financial assets at amortised cost</a></td>
<td class="nump">44,554<span></span>
</td>
<td class="nump">46,171<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssets', window );">Total current financial assets</a></td>
<td class="nump">44,554<span></span>
</td>
<td class="nump">46,171<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_DerivativesMember', window );">Derivative Financial Instruments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Total current financial assets at fair value through profit or loss</a></td>
<td class="nump">1,364<span></span>
</td>
<td class="nump">351<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssets', window );">Total current financial assets</a></td>
<td class="nump">1,364<span></span>
</td>
<td class="nump">351<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Total non-current financial assets at fair value through profit or loss</a></td>
<td class="nump">4,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssets', window );">Total non-current financial assets</a></td>
<td class="nump">4,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradingEquitySecuritiesMember', window );">Trading Securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Total current financial assets at fair value through profit or loss</a></td>
<td class="nump">4,034<span></span>
</td>
<td class="nump">4,503<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssets', window );">Total current financial assets</a></td>
<td class="nump">4,034<span></span>
</td>
<td class="nump">4,503<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_RelatedPartiesMember', window );">Loans - Related Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Total current financial assets at amortised cost</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,675<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssets', window );">Total current financial assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,675<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost', window );">Total non-current financial assets at amortised cost</a></td>
<td class="nump">846,300<span></span>
</td>
<td class="nump">706,605<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssets', window );">Total non-current financial assets</a></td>
<td class="nump">846,300<span></span>
</td>
<td class="nump">706,605<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_OtherTradeReceivablesMember', window );">Other Trade Receivables [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost', window );">Total non-current financial assets at amortised cost</a></td>
<td class="nump">7,059<span></span>
</td>
<td class="nump">7,451<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssets', window );">Total non-current financial assets</a></td>
<td class="nump">7,059<span></span>
</td>
<td class="nump">7,451<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_CompulsoryLoanEletrobrasMember', window );">Compulsory Loan - Eletrobras [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost', window );">Total non-current financial assets at amortised cost</a></td>
<td class="nump">845,284<span></span>
</td>
<td class="nump">813,428<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssets', window );">Total non-current financial assets</a></td>
<td class="nump">845,284<span></span>
</td>
<td class="nump">813,428<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_InvestmentPropertyMember', window );">Investments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Total non-current financial assets at fair value through profit or loss</a></td>
<td class="nump">47,300<span></span>
</td>
<td class="nump">2,279,189<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentFinancialAssets', window );">Total non-current financial assets</a></td>
<td class="nump">R$ 47,300<span></span>
</td>
<td class="nump">R$ 2,279,189<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current financial assets. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 8<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_8_f&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentFinancialAssetsAtAmortisedCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 8<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_8_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentFinancialLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current financial liabilities. [Refer: Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentFinancialLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 8<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_8_g&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 8<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_8_f&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentFinancialLiabilitiesAtAmortisedCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity&#8217;s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity&#8217;s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity&#8217;s own equity instruments. For this purpose the entity&#8217;s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity&#8217;s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 35H<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35H&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 35I<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35I&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 35M<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35M&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 35N<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_35N&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialAssetsAtAmortisedCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 8<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_8_f&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialAssetsAtAmortisedCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 8<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_8_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity&#8217;s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity&#8217;s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity&#8217;s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity&#8217;s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity&#8217;s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity&#8217;s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialLiabilitiesAtAmortisedCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 8<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_8_g&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 8<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_8_f&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialLiabilitiesAtAmortisedCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current financial assets. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 8<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_8_f&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 8<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_8_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentFinancialLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current financial liabilities. [Refer: Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentFinancialLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentFinancialLiabilitiesAtAmortisedCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 8<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_8_g&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 8<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_8_f&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentFinancialLiabilitiesAtAmortisedCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_BorrowingsAndFinancingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_BorrowingsAndFinancingMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_LeasesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_LeasesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_TradePayablesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_TradePayablesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_TradePayablesDraweeRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_TradePayablesDraweeRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_DividendsAndInterestOnEquityMember</td>
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<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_CashAndCashEquivalantMember</td>
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<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_FinancialInvestmentsMember</td>
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<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember</td>
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<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_DividendsReceivableMember</td>
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<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_DerivativesMember</td>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradingEquitySecuritiesMember</td>
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<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_RelatedPartiesMember</td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>203
<FILENAME>R102.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6812725840">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>11 BORROWINGS, FINANCING AND DEBENTURES (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">R$ 22,841,193<span></span>
</td>
<td class="nump">R$ 23,173,635<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember', window );">2021 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">3,576,306<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember', window );">2022 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">3,311,843<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember', window );">2023 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">7,378,252<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember', window );">2024 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">1,640,183<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sid_LaterThanSixYearsMember', window );">After 2025 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">2,932,590<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sid_PerpetualBondsMember', window );">Perpetual Bonds [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">4,030,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sid_LaterThanFiveYearsAndNotLaterThanSixYearsMember', window );">2025 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">68,595<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_BankLoansMember', window );">Bank Loans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">10,105,678<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_BankLoansMember', window );">Bank Loans [Member] | 2021 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">2,884,003<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_BankLoansMember', window );">Bank Loans [Member] | 2022 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">2,700,341<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_BankLoansMember', window );">Bank Loans [Member] | 2023 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">2,945,897<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_BankLoansMember', window );">Bank Loans [Member] | 2024 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">1,575,437<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_CapitalMarketsMember', window );">Capital Markets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">12,020,851<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_CapitalMarketsMember', window );">Capital Markets [Member] | 2021 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">636,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_CapitalMarketsMember', window );">Capital Markets [Member] | 2022 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">556,666<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_CapitalMarketsMember', window );">Capital Markets [Member] | 2023 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">4,378,398<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_CapitalMarketsMember', window );">Capital Markets [Member] | After 2025 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">2,418,420<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_CapitalMarketsMember', window );">Capital Markets [Member] | Perpetual Bonds [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">4,030,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_DevelopmentAgenciesMember', window );">Development Agencies [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">811,940<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_DevelopmentAgenciesMember', window );">Development Agencies [Member] | 2021 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">55,636<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_DevelopmentAgenciesMember', window );">Development Agencies [Member] | 2022 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">54,836<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_DevelopmentAgenciesMember', window );">Development Agencies [Member] | 2023 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">53,957<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_DevelopmentAgenciesMember', window );">Development Agencies [Member] | 2024 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">64,746<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_DevelopmentAgenciesMember', window );">Development Agencies [Member] | After 2025 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">514,170<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sid_DevelopmentAgenciesMember', window );">Development Agencies [Member] | 2025 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Long-term liabilities</a></td>
<td class="nump">R$ 68,595<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The non-current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=sid_LaterThanSixYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sid_LaterThanSixYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=sid_PerpetualBondsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sid_PerpetualBondsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=sid_LaterThanFiveYearsAndNotLaterThanSixYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sid_LaterThanFiveYearsAndNotLaterThanSixYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sid_BankLoansMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sid_BankLoansMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sid_CapitalMarketsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sid_CapitalMarketsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sid_DevelopmentAgenciesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sid_DevelopmentAgenciesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>204
<FILENAME>R71.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6800870320">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>5. TRADE RECEIVABLES (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TradeAndOtherReceivablesLineItems', window );"><strong>TradeAndOtherReceivablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets', window );">Allowance for doubtful debts</a></td>
<td class="nump">R$ 245,194<span></span>
</td>
<td class="nump">R$ 237,352<span></span>
</td>
<td class="num">R$ (191,979)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossTradeReceivable', window );">Trade receivable, before allowance for doubtful debts</a></td>
<td class="nump">1,877,343<span></span>
</td>
<td class="nump">1,984,865<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Trade receivables</a></td>
<td class="nump">2,047,931<span></span>
</td>
<td class="nump">2,078,182<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_ThirdPartiesMember', window );">Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TradeAndOtherReceivablesLineItems', window );"><strong>TradeAndOtherReceivablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossTradeReceivable', window );">Trade receivable, before allowance for doubtful debts</a></td>
<td class="nump">2,122,537<span></span>
</td>
<td class="nump">2,222,217<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_ThirdPartiesMember', window );">Third Parties [Member] | Domestic Market [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TradeAndOtherReceivablesLineItems', window );"><strong>TradeAndOtherReceivablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossTradeReceivable', window );">Trade receivable, before allowance for doubtful debts</a></td>
<td class="nump">1,118,632<span></span>
</td>
<td class="nump">1,369,396<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_ThirdPartiesMember', window );">Third Parties [Member] | Foreign Market [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TradeAndOtherReceivablesLineItems', window );"><strong>TradeAndOtherReceivablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GrossTradeReceivable', window );">Trade receivable, before allowance for doubtful debts</a></td>
<td class="nump">1,003,905<span></span>
</td>
<td class="nump">852,821<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_RelatedPartieMember', window );">Related Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TradeAndOtherReceivablesLineItems', window );"><strong>TradeAndOtherReceivablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Trade receivables</a></td>
<td class="nump">R$ 170,588<span></span>
</td>
<td class="nump">R$ 93,317<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_16&amp;doctype=Standard&amp;book=b<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount due from customers for goods and services sold.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_GrossTradeReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of gross trade receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_GrossTradeReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TradeAndOtherReceivablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TradeAndOtherReceivablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_ThirdPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sid_ThirdPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=ifrs-full_CountryOfDomicileMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=ifrs-full_CountryOfDomicileMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=ifrs-full_ForeignCountriesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=ifrs-full_ForeignCountriesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sid_RelatedPartieMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sid_RelatedPartieMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>205
<FILENAME>R81.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6799280880">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>8. INVESTMENTS (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGross', window );">Equity in results of affiliated companies</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 175,524<span></span>
</td>
<td class="nump">R$ 173,145<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EliminationsAbstract', window );"><strong>Eliminations</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EliminationsToCostOfSalesFromSubsidiariesJointlyControlledEntitiesAndAssociates', window );">To cost of sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(57,908)<span></span>
</td>
<td class="num">(42,806)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_EliminationsToTaxesFromSubsidiariesJointlyControlledEntitiesAndAssociates', window );">To taxes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">19,689<span></span>
</td>
<td class="nump">14,554<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OthersAbstract', window );"><strong>Others</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AmortizationOfFairValueInvestmentInMrs', window );">Amortization of fair value - investment in MRS</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(11,747)<span></span>
</td>
<td class="num">(11,746)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_AmortizationOfFairValueInvestmentOthers', window );">Others</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">157<span></span>
</td>
<td class="nump">2,559<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod', window );">Equity in results adjusted</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">125,715<span></span>
</td>
<td class="nump">135,706<span></span>
</td>
<td class="nump">R$ 109,111<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=sid_MRSLogisticaSAMember', window );">MRS Logistica S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGross', window );">Equity in results of affiliated companies</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">187,597<span></span>
</td>
<td class="nump">194,403<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=sid_CBSIMember', window );">CBSI - Companhia Brasileira De Servicos De Infraestrutura [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGross', window );">Equity in results of affiliated companies</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">6,695<span></span>
</td>
<td class="nump">4,501<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=sid_TransnordestinaMember', window );">Transnordestina Logistica S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGross', window );">Equity in results of affiliated companies</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(17,100)<span></span>
</td>
<td class="num">(20,429)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=sid_ArvediMetalferDoBrasilMember', window );">Arvedi Metalfer Do Brasil S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGross', window );">Equity in results of affiliated companies</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,682)<span></span>
</td>
<td class="num">(5,087)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=sid_OthersMember', window );">Others [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGross', window );">Equity in results of affiliated companies</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 14<span></span>
</td>
<td class="num">R$ (243)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Refers to the equity in results of affiliated companies until November 30, 2019.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23_g&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2019-01-01<br> -Paragraph 39M<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2019-en-b&amp;anchor=para_39M_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 82<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_82_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AmortizationOfFairValueInvestmentInMrs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to amortization of fair value investment in mrs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AmortizationOfFairValueInvestmentInMrs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_AmortizationOfFairValueInvestmentOthers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to amortization of fair value investment others.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_AmortizationOfFairValueInvestmentOthers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EliminationsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EliminationsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EliminationsToCostOfSalesFromSubsidiariesJointlyControlledEntitiesAndAssociates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to eliminations to cost of sales from subsidiaries jointly controlled entities and associates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EliminationsToCostOfSalesFromSubsidiariesJointlyControlledEntitiesAndAssociates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_EliminationsToTaxesFromSubsidiariesJointlyControlledEntitiesAndAssociates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to eliminations to taxes from subsidiaries jointly controlled entities and associates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_EliminationsToTaxesFromSubsidiariesJointlyControlledEntitiesAndAssociates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InvestmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InvestmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OthersAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OthersAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to share of profit loss of associates and joint ventures accounted for using equity method gross.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_MRSLogisticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_MRSLogisticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CBSIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CBSIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_TransnordestinaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_TransnordestinaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_ArvediMetalferDoBrasilMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_ArvediMetalferDoBrasilMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_OthersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_OthersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>206
<FILENAME>R85.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795473344">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>8. INVESTMENTS (Details 6) - CBSI - Companhia Brasileira De Servicos De Infraestrutura [Member]<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">
<div>Nov. 29, 2019 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConsiderationPaidForAcquisition', window );">Consideration paid for the acquisition of the remaining 50% interest in CBSI</a></td>
<td class="nump">R$ 24,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate', window );">Fair value of the stake previously held by CSN</a></td>
<td class="nump">8,775<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred', window );">Total consideration paid for the acquisition of CBSI</a></td>
<td class="nump">32,775<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FairValueOfShareholdersEquityOnAcquisitionDate', window );">Fair value of CBSI's shareholders' equity on the acquisition date</a></td>
<td class="num">(17,550)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GoodwillRecognisedAsOfAcquisitionDate', window );">Goodwill</a></td>
<td class="nump">R$ 15,225<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Total amount paid for another 50% of the CBSI company.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">50% of the stake held prior to the acquisition;</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B64<br> -Subparagraph p<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B64_p_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B64<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B64_f&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GoodwillRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the business combination's acquisition date for goodwill. [Refer: Goodwill; Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B64<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B64&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph IE72<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_IE72&amp;doctype=Illustrative%20Examples<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GoodwillRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ConsiderationPaidForAcquisition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to consideration paid for acquisition.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ConsiderationPaidForAcquisition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FairValueOfShareholdersEquityOnAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to fair value of shareholders equity on acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FairValueOfShareholdersEquityOnAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InvestmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InvestmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointVenturesAxis=sid_CBSIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointVenturesAxis=sid_CBSIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>207
<FILENAME>R75.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6801224320">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>6. INVENTORIES (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoriesLineItems', window );"><strong>InventoriesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoryProvisionsForLosses', window );">(-) Provision for losses</a></td>
<td class="num">R$ (134,553)<span></span>
</td>
<td class="num">R$ (157,754)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InventoriesAtNetRealisableValue', window );">Inventoy, net</a></td>
<td class="nump">5,282,750<span></span>
</td>
<td class="nump">5,039,560<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_FinishedGoodsMember', window );">Finished Goods [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoriesLineItems', window );"><strong>InventoriesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoryGrossAmount', window );">Inventory gross</a></td>
<td class="nump">1,691,842<span></span>
</td>
<td class="nump">1,501,969<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_WorkInProgressMember', window );">Work In Progress [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoriesLineItems', window );"><strong>InventoriesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoryGrossAmount', window );">Inventory gross</a></td>
<td class="nump">1,294,369<span></span>
</td>
<td class="nump">1,217,611<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_RawMaterialsMember', window );">Raw Materials [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoriesLineItems', window );"><strong>InventoriesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoryGrossAmount', window );">Inventory gross</a></td>
<td class="nump">1,493,129<span></span>
</td>
<td class="nump">1,584,140<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_SparePartsMember', window );">Spare Parts [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoriesLineItems', window );"><strong>InventoriesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoryGrossAmount', window );">Inventory gross</a></td>
<td class="nump">857,402<span></span>
</td>
<td class="nump">902,135<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sid_AdvancesToSuppliersMember', window );">Advances To Suppliers [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoriesLineItems', window );"><strong>InventoriesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InventoryGrossAmount', window );">Inventory gross</a></td>
<td class="nump">R$ 35,828<span></span>
</td>
<td class="nump">R$ 36,192<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InventoriesAtNetRealisableValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of inventories carried at net realisable value. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2019-01-01<br> -Paragraph 36<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_36&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InventoriesAtNetRealisableValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InventoriesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InventoriesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InventoryGrossAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This amount is related to inventory gross amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InventoryGrossAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InventoryProvisionsForLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Thee amount of provision for loosse.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InventoryProvisionsForLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=sid_FinishedGoodsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=sid_FinishedGoodsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=sid_WorkInProgressMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=sid_WorkInProgressMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=sid_RawMaterialsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=sid_RawMaterialsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=sid_SparePartsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=sid_SparePartsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=sid_AdvancesToSuppliersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=sid_AdvancesToSuppliersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>208
<FILENAME>R129.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6795329296">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>13 OTHER PAYABLES (Details 5) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossLeaseLiabilities', window );">Leases</a></td>
<td class="nump">R$ 1,501,960<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PresentValueAdjustmentLeasesLiabilities', window );">Present value adjustment - Leases</a></td>
<td class="num">(1,027,570)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LeaseLiabilities', window );">Total lease liabilities</a></td>
<td class="nump">474,390<span></span>
</td>
<td class="nump">R$ 640,989<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sid_NotLaterThanOne1YearMember', window );">Less Than One Year [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossLeaseLiabilities', window );">Leases</a></td>
<td class="nump">86,062<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PresentValueAdjustmentLeasesLiabilities', window );">Present value adjustment - Leases</a></td>
<td class="num">(51,022)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LeaseLiabilities', window );">Total lease liabilities</a></td>
<td class="nump">35,040<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember', window );">Between one and five years [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossLeaseLiabilities', window );">Leases</a></td>
<td class="nump">319,162<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PresentValueAdjustmentLeasesLiabilities', window );">Present value adjustment - Leases</a></td>
<td class="num">(229,417)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LeaseLiabilities', window );">Total lease liabilities</a></td>
<td class="nump">89,745<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanFiveYearsMember', window );">Over five years [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossLeaseLiabilities', window );">Leases</a></td>
<td class="nump">1,096,736<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PresentValueAdjustmentLeasesLiabilities', window );">Present value adjustment - Leases</a></td>
<td class="num">(747,131)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LeaseLiabilities', window );">Total lease liabilities</a></td>
<td class="nump">R$ 349,605<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GrossLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 58<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_58&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph B11D<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B11D_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GrossLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 47<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_47_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherPayablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherPayablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PresentValueAdjustmentLeasesLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of present value adjustment in leases.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PresentValueAdjustmentLeasesLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=sid_NotLaterThanOne1YearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sid_NotLaterThanOne1YearMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanFiveYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanFiveYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>209
<FILENAME>R121.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6799352336">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>12. FINANCIAL INSTRUMENTS (Details 15) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Carrying amount</a></td>
<td class="nump">R$ 32,712,311<span></span>
</td>
<td class="nump">R$ 33,348,568<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_FixedRateNotesMember', window );">Fixed Rate Notes [Member] | Liquidity risk [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Carrying amount</a></td>
<td class="nump">8,090,297<span></span>
</td>
<td class="nump">6,745,132<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilitiesAtFairValue', window );">Fair value</a></td>
<td class="nump">8,345,471<span></span>
</td>
<td class="nump">7,595,765<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_PerpetualBondsMember', window );">Perpetual Bonds [Member] | Liquidity risk [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems', window );"><strong>Disclosure of detailed information about financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Carrying amount</a></td>
<td class="nump">4,036,186<span></span>
</td>
<td class="nump">3,880,074<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilitiesAtFairValue', window );">Fair value</a></td>
<td class="nump">R$ 3,706,553<span></span>
</td>
<td class="nump">R$ 2,850,615<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity&#8217;s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity&#8217;s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity&#8217;s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity&#8217;s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity&#8217;s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity&#8217;s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialLiabilitiesAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialLiabilitiesAtFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_FixedRateNotesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_FixedRateNotesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=ifrs-full_LiquidityRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=ifrs-full_LiquidityRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_PerpetualBondsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialLiabilitiesAxis=sid_PerpetualBondsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>210
<FILENAME>R125.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6812622240">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>13 OTHER PAYABLES (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossLeaseLiabilities', window );">Leases</a></td>
<td class="nump">R$ 1,501,960<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PresentValueAdjustmentLeasesLiabilities', window );">Present value adjustment - Leases</a></td>
<td class="num">(1,027,570)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LeaseLiabilities', window );">Total lease liabilities</a></td>
<td class="nump">474,390<span></span>
</td>
<td class="nump">R$ 640,989<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LeaseLiabilitiesAbstract', window );"><strong>Classified:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLeaseLiabilities', window );">Current</a></td>
<td class="nump">35,040<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLeaseLiabilities', window );">Non-current</a></td>
<td class="nump">439,350<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LeaseLiabilities', window );">Total lease liabilities</a></td>
<td class="nump">R$ 474,390<span></span>
</td>
<td class="nump">640,989<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InitiallyAppliedIFRSsAxis=sid_InitiallyAppliedIFRSMember', window );">First Adoption [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_OtherPayablesLineItems', window );"><strong>OtherPayablesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossLeaseLiabilities', window );">Leases</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,533,556<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PresentValueAdjustmentLeasesLiabilities', window );">Present value adjustment - Leases</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(892,567)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LeaseLiabilities', window );">Total lease liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">640,989<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LeaseLiabilitiesAbstract', window );"><strong>Classified:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLeaseLiabilities', window );">Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">39,243<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLeaseLiabilities', window );">Non-current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">601,746<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LeaseLiabilities', window );">Total lease liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 640,989<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current lease liabilities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 47<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_47_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GrossLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 58<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_58&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph B11D<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B11D_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GrossLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 47<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_47_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LeaseLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LeaseLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current lease liabilities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 47<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_47_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_OtherPayablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_OtherPayablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PresentValueAdjustmentLeasesLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of present value adjustment in leases.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PresentValueAdjustmentLeasesLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InitiallyAppliedIFRSsAxis=sid_InitiallyAppliedIFRSMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InitiallyAppliedIFRSsAxis=sid_InitiallyAppliedIFRSMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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</div>
</body>
</html>
</TEXT>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6835607536">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>8. INVESTMENTS (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Oct. 15, 2019</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 50,869,276<span></span>
</td>
<td class="nump">R$ 47,327,524<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,361,932<span></span>
</td>
<td class="nump">10,013,440<span></span>
</td>
<td class="nump">R$ 8,288,229<span></span>
</td>
<td class="nump">R$ 7,384,521<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 1,000,000<span></span>
</td>
<td class="nump">2,244,511<span></span>
</td>
<td class="nump">5,200,583<span></span>
</td>
<td class="nump">R$ 111,229<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsOne', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 3,584,169<span></span>
</td>
<td class="nump">5,630,613<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_USIMINASMember', window );">Usiminas [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 2,250,623<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_PanatlanticaMember', window );">Panatlantica S. A. ("Panatlantica") [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Direct equity interest, joint venture and joint operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11.31%<span></span>
</td>
<td class="nump">11.33%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 47,300<span></span>
</td>
<td class="nump">R$ 28,566<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_ClassifiedAtFairValueThroughProfitOrLossMember', window );">Classified At Fair Value Through Profit Or Loss [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">47,300<span></span>
</td>
<td class="nump">2,279,189<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_OtherInvestimentsMember', window );">Other Investiments [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">157<span></span>
</td>
<td class="nump">112<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">171<span></span>
</td>
<td class="nump">2,316<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_ProfitOnSubsidiariesInventoriesMember', window );">Profit On Subsidiaries' Inventories [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(18,563)<span></span>
</td>
<td class="num">(116,375)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">97,811<span></span>
</td>
<td class="num">(43,903)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_OthersMember', window );">Others [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">157<span></span>
</td>
<td class="nump">112<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">171<span></span>
</td>
<td class="nump">2,316<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_InvestimentsInAffiliatedCompaniesMember', window );">Investiments in Affiliated Companies [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,482,974<span></span>
</td>
<td class="nump">5,630,613<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_ClassificationOfInvestimentsInTheBalanceSheetMember', window );">Classification Of Investiments In The Balance Sheet [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 125,715<span></span>
</td>
<td class="nump">135,706<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInAssociatesAxis=sid_ArvediMetalferDoBrasilMember', window );">Arvedi Metalfer Do Brasil S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfAssociate', window );">Associate name</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Arvedi Metalfer do Brasil<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 44,435<span></span>
</td>
<td class="nump">40,712<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31,712<span></span>
</td>
<td class="nump">26,308<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12,723<span></span>
</td>
<td class="nump">14,404<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,682)<span></span>
</td>
<td class="num">(5,087)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInAssociatesAxis=ifrs-full_AssociatesMember', window );">Associates [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">44,435<span></span>
</td>
<td class="nump">40,712<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31,712<span></span>
</td>
<td class="nump">26,308<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12,723<span></span>
</td>
<td class="nump">14,404<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">R$ (1,682)<span></span>
</td>
<td class="num">(5,087)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=sid_MRSLogisticaSAMember', window );">MRS Logistica S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfJointVenture', window );">Joint venture and joint operation name</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">MRS Log&#237;stica S.A.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 4,145,205<span></span>
</td>
<td class="nump">3,125,912<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,616,218<span></span>
</td>
<td class="nump">1,693,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,528,987<span></span>
</td>
<td class="nump">1,432,712<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FairValueAllocation', window );">Fair Value</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">433,635<span></span>
</td>
<td class="nump">445,383<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">187,597<span></span>
</td>
<td class="nump">R$ 194,403<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=sid_CBSIOneMember', window );">CBSI - Companhia Brasileira De Servicos De Infraestrutura [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfJointVenture', window );">Joint venture and joint operation name</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">CBSI - Companhia Brasileira de Servi&#231;os de Infraestrutura<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 25,941<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19,997<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,944<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,695<span></span>
</td>
<td class="nump">4,501<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=sid_JointVentureAndJointOperationMember', window );">Joint-Venture And Joint-Operation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,543,639<span></span>
</td>
<td class="nump">7,217,457<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,825,596<span></span>
</td>
<td class="nump">4,597,048<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,718,043<span></span>
</td>
<td class="nump">2,620,409<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FairValueAllocation', window );">Fair Value</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">704,751<span></span>
</td>
<td class="nump">716,499<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 165,445<span></span>
</td>
<td class="nump">166,729<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=sid_TransnordestinaLogisticaSAMember', window );">Transnordestina Logistica S.A [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NameOfJointVenture', window );">Joint venture and joint operation name</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Transnordestina Log&#237;stica S.A. [Member]<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 4,398,434<span></span>
</td>
<td class="nump">4,065,604<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,209,378<span></span>
</td>
<td class="nump">2,883,851<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,189,056<span></span>
</td>
<td class="nump">1,181,753<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_FairValueAllocation', window );">Fair Value</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">271,116<span></span>
</td>
<td class="nump">271,116<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(17,100)<span></span>
</td>
<td class="num">(20,429)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=sid_MRSFairValueAmortizationMember', window );">MRS - Fair Value Amortization [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(11,747)<span></span>
</td>
<td class="num">(11,746)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=sid_EliminationsMember', window );">Eliminations [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit (Loss) for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(38,219)<span></span>
</td>
<td class="num">R$ (28,252)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=sid_InvestmentPropertiesMember', window );">Investment Properties [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Shareholders' equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 101,195<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="6"></td></tr>
<tr><td colspan="6"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">As of December 31, 2019, and 2018, the Fair Value generated in the loss of control of Transnordestina Logistica S.A. is R$ 659,105 and impairment of R$ 387,989.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2020-01-01: The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.
Effective 2020-01-01: The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2020-01-01: The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.
Effective 2020-01-01: The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2019-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NameOfAssociate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The name of an associate. [Refer: Associates [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_21_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NameOfAssociate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NameOfJointVenture">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The name of a joint venture. [Refer: Joint ventures [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_b_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_21_a_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NameOfJointVenture</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2019-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2019-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2019-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2019-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2019-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_21_a_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInJointVenture</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_FairValueAllocation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to fair value allocation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_FairValueAllocation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InvestmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InvestmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InvestmentsOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to total Investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InvestmentsOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_USIMINASMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_USIMINASMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_PanatlanticaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_PanatlanticaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_ClassifiedAtFairValueThroughProfitOrLossMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_ClassifiedAtFairValueThroughProfitOrLossMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_OtherInvestimentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_OtherInvestimentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_ProfitOnSubsidiariesInventoriesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_ProfitOnSubsidiariesInventoriesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_OthersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_OthersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_InvestimentsInAffiliatedCompaniesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_InvestimentsInAffiliatedCompaniesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_ClassificationOfInvestimentsInTheBalanceSheetMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_ClassificationOfInvestimentsInTheBalanceSheetMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInAssociatesAxis=sid_ArvediMetalferDoBrasilMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInAssociatesAxis=sid_ArvediMetalferDoBrasilMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInAssociatesAxis=ifrs-full_AssociatesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInAssociatesAxis=ifrs-full_AssociatesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointVenturesAxis=sid_MRSLogisticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointVenturesAxis=sid_MRSLogisticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointVenturesAxis=sid_CBSIOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointVenturesAxis=sid_CBSIOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointVenturesAxis=sid_JointVentureAndJointOperationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointVenturesAxis=sid_JointVentureAndJointOperationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointVenturesAxis=sid_TransnordestinaLogisticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointVenturesAxis=sid_TransnordestinaLogisticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointVenturesAxis=sid_MRSFairValueAmortizationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointVenturesAxis=sid_MRSFairValueAmortizationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointVenturesAxis=sid_EliminationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointVenturesAxis=sid_EliminationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointVenturesAxis=sid_InvestmentPropertiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointVenturesAxis=sid_InvestmentPropertiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>212
<FILENAME>R89.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
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<span style="display: none;">v3.20.1</span><table class="report" border="0" cellspacing="2" id="idp6833295600">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>8. INVESTMENTS (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Nov. 29, 2019</div></th>
<th class="th"><div>May 31, 2019</div></th>
<th class="th"><div>May 13, 2019</div></th>
<th class="th"><div>Feb. 28, 2018</div></th>
<th class="th"><div>Nov. 30, 2015</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
<th class="th"><div>Jun. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,466,219<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfShares', window );">Percent of total shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsOnDisposalsOfInvestmentProperties', window );">Fair value of investment properties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_PanatlanticaMember', window );">Panatlantica S. A. ("Panatlantica") [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Direct equity interest, joint venture and joint operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11.31%<span></span>
</td>
<td class="nump">11.33%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=sid_HeartlandSteelProcessingLLCMember', window );">Heartland Steel Processing, LLC [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TransactionPrice', window );">Transaction price</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 400,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=sid_ItaEnergeticaMember', window );">Ita Energetica [Member] | Joint Operation [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Direct equity interest, joint venture and joint operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">48.75%<span></span>
</td>
<td class="nump">48.75%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=sid_ClassBPreferredSharesMember', window );">Class B Preferred Shares [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TransferOfShares', window );">Transfer of shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">501,789<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=sid_ClassBPreferredSharesMember', window );">Class B Preferred Shares [Member] | Northeast Investment Fund - FINOR [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_TransferOfShares', window );">Transfer of shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,677,816<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=sid_USIM5Member', window );">Preferred Shares (USIM5) [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NumberOfPreferredSharesIssuedOne', window );">Number of preferred shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,136,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NumberOfPreferredSharesIssuedValueOne', window );">Number of preferred shares issued, value</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 39,377<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=sid_CommonSharesMember', window );">Common Shares [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Direct equity interest, joint venture and joint operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15.19%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=sid_PreferredSharesMember', window );">Preferred Shares [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Direct equity interest, joint venture and joint operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.29%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_FerroviaTransnordestinaLogisticaSAMember', window );">FTL - Ferrovia Transnordestina Logistica S.A. ("FTL") [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries', window );">Change in equity of subsidiaries</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 27,670<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProportionOfOwnershipInterestPreviouslyInSubsidiary', window );">Percentage of ownership interesr previously held</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">91.69%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of ownership interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">92.38%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent', window );">loss from acquisition of ownership interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 293<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CSNMineracaoSAMember', window );">Csn Mineracao S.A. ("CSN Mineracao") [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of ownership interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">87.52%<span></span>
</td>
<td class="nump">17.92%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=sid_TransnordestinaLogisticaSAMember', window );">Transnordestina Logistica S.A [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod', window );">Loss from joint venture</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 659,105<span></span>
</td>
<td class="nump">R$ 387,989<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NumberOfSharesAcquire', window );">Number of shares acquire</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,912,997<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NumberOfSharesAcquireValue', window );">Number of shares acquire, value</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 153,253<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfDilutedShares', window );">Percentage of diluted shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">46.30%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_GainOnDilutedShares', window );">Gain on diluted shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 2,814<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PercentageOfShares', window );">Percent of total shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">92.60%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired', window );">Percent of voting capital</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">47.26%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=sid_CBSIMember', window );">CBSI - Companhia Brasileira De Servicos De Infraestrutura [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ProportionOfOwnershipInterestPreviouslyInSubsidiary', window );">Percentage of ownership interesr previously held</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of ownership interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_ConsiderationPaidForAcquisition', window );">Amount paid on the acquisition of CBSI</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">R$ 24,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_NumberOfSharesAcquire', window );">Number of shares acquire</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,875,146<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=sid_ConsorcioDaUsinaHidreletricaDeIgarapavaMember', window );">Consorcio Da Usina Hidreletrica De Igarapava [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_PropertyPlantAndEquipments', window );">Property, plant and equipment</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 22,441<span></span>
</td>
<td class="nump">23,596<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 6,497<span></span>
</td>
<td class="nump">R$ 582<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember', window );">Joint Venture [Member] | MRS Logistica [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Direct equity interest, joint venture and joint operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">34.94%<span></span>
</td>
<td class="nump">34.94%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember', window );">Joint Venture [Member] | Transnordestina Logistica [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Direct equity interest, joint venture and joint operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">47.26%<span></span>
</td>
<td class="nump">46.30%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember', window );">Joint Venture [Member] | CBSI [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sid_InvestmentsLineItems', window );"><strong>InvestmentsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Direct equity interest, joint venture and joint operation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="10"></td></tr>
<tr><td colspan="10"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Total amount paid for another 50% of the CBSI company.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause vii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_73_e_vii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2019-01-01<br> -Paragraph 75<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_75_a&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsOnDisposalsOfInvestmentProperties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gain on disposals of investment properties. [Refer: Investment property]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsOnDisposalsOfInvestmentProperties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2019-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]; Equity attributable to owners of parent]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 18<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_18&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2019-01-01<br> -Paragraph B64<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B64_c&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PercentageOfVotingEquityInterestsAcquired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_21_a_iv&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInJointVenture</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2019-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2019-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph 19B<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_19B_c&amp;doctype=Standard<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInSubsidiary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entity's share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Continuing operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from continuing operations]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2019-01-01<br> -Paragraph B16<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2019-en-r&amp;anchor=para_B16_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2019-03-27<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ConsiderationPaidForAcquisition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to consideration paid for acquisition.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ConsiderationPaidForAcquisition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_GainOnDilutedShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about gain on diluted shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_GainOnDilutedShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_InvestmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_InvestmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NumberOfPreferredSharesIssuedOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about number of preferred shares issued one.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NumberOfPreferredSharesIssuedOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NumberOfPreferredSharesIssuedValueOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about number of preferred shares issued value one.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NumberOfPreferredSharesIssuedValueOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NumberOfSharesAcquire">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about number of shares acquire.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NumberOfSharesAcquire</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_NumberOfSharesAcquireValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about number of shares acquire value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_NumberOfSharesAcquireValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PercentageOfDilutedShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about percentage of diluted shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PercentageOfDilutedShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PercentageOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about percentage of shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PercentageOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_PropertyPlantAndEquipments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Property, Plant and equipment less depreciation</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_PropertyPlantAndEquipments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_ProportionOfOwnershipInterestPreviouslyInSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to proportion of ownership interest previously in subsidiary.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_ProportionOfOwnershipInterestPreviouslyInSubsidiary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TransactionPrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to transaction price.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TransactionPrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sid_TransferOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about transfer of shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sid_TransferOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sid_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=sid_PanatlanticaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sid_PanatlanticaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_HeartlandSteelProcessingLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_HeartlandSteelProcessingLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_ItaEnergeticaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_ItaEnergeticaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointOperationsAxis=ifrs-full_JointOperationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointOperationsAxis=ifrs-full_JointOperationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=sid_ClassBPreferredSharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=sid_ClassBPreferredSharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_TheNortheastInvestmentFundFINORMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_TheNortheastInvestmentFundFINORMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=sid_USIM5Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=sid_USIM5Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=sid_CommonSharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=sid_CommonSharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=sid_PreferredSharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=sid_PreferredSharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_FerroviaTransnordestinaLogisticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_FerroviaTransnordestinaLogisticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CSNMineracaoSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sid_CSNMineracaoSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointVenturesAxis=sid_TransnordestinaLogisticaSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointVenturesAxis=sid_TransnordestinaLogisticaSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointVenturesAxis=sid_CBSIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointVenturesAxis=sid_CBSIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointVenturesAxis=sid_ConsorcioDaUsinaHidreletricaDeIgarapavaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointVenturesAxis=sid_ConsorcioDaUsinaHidreletricaDeIgarapavaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_JointVenturesAxis=ifrs-full_JointVenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_MRSLogisticaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_MRSLogisticaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_TransnordestinaLogisticaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_TransnordestinaLogisticaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=sid_CBSI1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=sid_CBSI1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
